highest legal penalty. The SEC has sought the Court’s ruling (1) to impose a civil fine worth 1,000,000 baht on {A}, (2) to prohibit {A} from securities trading or entering into derivatives contracts for

guidelines would not impose excessive burdens on audit firms and auditors and would specify penalty alternatives that focus on appropriate proportionality of punishment to offense.  The consultation paper

penalty prescribed for each offence as follows: (1) For a count of failure to submit the audited financial statements for the year 2012, the Court sentenced the accused to pay a fine of 20,000 Baht and a

judgement and ordering each party to pay there own costs and expenses.25/02/2019 The Civil Court delivered a judgement ordering the defendant to pay a civil penalty and a compensation at an equal

market. In addition, there were records of the doubtful debt of the long trade receivables, the employee expenses such as bonus and the provision for penalty on project delay. Therefore, comparing the

will also require NMG Chairman of the Board to make clarification according to normal procedure. If non-compliance with the said provision is found, the SEA prescribes the penalty under the first

prior to the specified period will be subject to tax penalty. The client insisted on selling those units, reasoning that he did not claim LTF tax benefits from this portion. {A}, however, did not inform

to the penalties under Section 296 of the Securities and Exchange Act of 1992. He was subject to a criminal fine penalty. Given that the benefit he had received was lower than the minimum fine of

lawsuit against Surin in the Civil, pressing for civil sanctions with the highest legal penalty. SEC has sought the Court’s ruling to require Surin to pay a civil fine, compensate the benefits received

) under consideration, the penalty already served, the impacts, damage or benefits generated, rectification or other actions benefiting or hindering SEC’s operation, and the record or other past behaviors