forms and depositor signatures of her clients. Nuchanart later confessed to TMB in writing that she had committed frauds against her clients’ assets and had sought undue benefits for herself at an

undue burden to the business.  SEC, therefore, proposes to amend the regulations by requiring the business operators to submit the report in electronic form instead of paper in order to reduce burden on

majority of the relevant governing body are non-practitioners (with an appropriate cooling off period for former auditors); and - Funding of the regulator is free of undue influence by the audit profession

criteria are relatively more relaxed, and the expenses do not cause excessive burdens on the issuers. Companies capable of complying with the regulations may choose to be listed and traded on BdL or

client’s account by using the passbook and withdrawal slips signed in advance by the client and kept by Somchai, at an amount higher than the ordered amount. He then used the excessive amount for his own

time period as set out by the SEC Office. While the amendments eliminate excessive requirements and facilitate auditors in the capital market, audit quality will not be compromised as the SEC still

Operating Revenue consists of Raw Water Sales, Industrial Water Sales, and Wastewater Treatment Services. 2 Other Utilities Revenue consists of Excessive Charge and Service Fees for Wastewater Management 3

on the revision of rules on net capital applicable to securities companies and derivatives brokers to accurately reflect the financial position, prevent excessive burden on the business operators and

local and international customers. • Utilities income decreased by 4.5%, standing at THB 534.0 mm, mainly from lower excessive charge. However, if excluding the revenue from excessive charge, utilities

and undertaking of digital asset businesses without causing undue hindrance to stakeholders and those interested in providing digital asset-related services or compromising appropriate investor