Organization of Securities Commission or IOSCO is the international body that brings together global securities regulators and is recognized as the global standard setter for the securities sector. IOSCO

products. 2. IFRS Convergence As the global market is moving toward convergence with the International Financial Reporting Standard, the IOSCO is planning to release a public statement asking member

the capital market must be attached to the audit firms which have a work system in accordance with the quality control standard. However, in the current structure of laws pertinent to the audit

crisis. However, in promoting high CG standard among listed companies, real benefits and burden costs should be taken into account. Asst. Prof. Pradit Withisuphakorn, researcher, Faculty of Business

seller were deemed as failure to perform duties with honesty and to adhere to the professional ethics and standard of conducts for the capital market personnel. The said actions were in violation of Clause

advice on suitable products in compliance with standard of conducts;(3) Giving knowledge through activities and channels by preparing plan for financial literacy and investor potential for 2011-2013 which

In addition to stricter professional standards, audit firms in the capital market are now required to comply with the International Standard on Quality Management (ISQM) 1 and ISQM 2, which have

of applying for approval for accepting clients’ trading orders of capital market products outside the office and for performing other duties from home in line with the New Normal standard. The SEC

SEC urged the ASCO to establish a clearer standard of practice for underwriters, especially in the firm commitment underwriting practices, in which the underwriters exercise discretion in selling the

business services to minors in accordance with the same standard and the Civil and Commercial Code. Essentially, all digital asset business operators are required to:    (1)  Consider the information related