, the audit firms should always consider fundamental factors, such as audit partner’s capabilities and experiences. During the 2015 audit inspection, the SEC found that complicated audit engagements of
(FA), save for offerings by financial institutions which are also SEC-approved FA. On information disclosure, notice calling a shareholders? meeting must clearly state material information including
........); and having additional paragraph explains the matter of: ( 4.3 Information demonstrated which are not conformed with material fact due to: ( 4.3.1 selection of an inappropriate accounting policy
information (paragraph........); and having additional paragraph explains the matter of: ฆ 3.2 Inability to obtain sufficient appropriate audit evidence and the possible effects are material, resulting from: ฆ
businesses in this matter, and the SEC Board Meeting No. 15/2563 dated 3 December 2020 has passed a resolution approving the principles thereof. This proposal aims to ensure appropriate supervision of digital
hearing on this matter to gather comments and suggestions from the public and stakeholders. Most of the respondents agreed with the principles and the proposed amendments to the governing regulations. The
accordance with the Thai Financial Reporting Standards and the rules provided under Clause 13, Clause 14, Clause 15, Clause 16 and Clause 17. Clause 13 In case the presentation of information in any matter is
as those of the auditors. Being well aware of this fact, the SEC has regularly communicated and emphasized this matter to the stakeholders through various kinds of activities. For example, the SEC
statement of an offer for sale of securities in the category of units. “investor” means any person interested in investing in units. “statement” means any matter or fact, whether alphabetic, numeric, audio
related to utility tokens or cryptocurrencies that have any of the following characteristics: (1) Meme token: having no clear objective or substance or underlying, and whose price running on social