warn the client and notify the supervisor of the suspicion. Moreover, the SEC urges securities firm's executives to monitor investment consultants under their supervision to perform duties in compliance
that they are issued by the servicing securities company. In case of suspicion, investors should contact the compliance officer of the securities company without delay. In any case, investment
account. In essence, this legislation stipulates that a receiving bank must carefully check the account number and account name of the recipient to ensure their accuracy. If any suspicion of misconduct
The financial crises in the United States and European Union, and the disastrous results of creative accounting practices employed by listed companies in foreign countries, such as Enron and Worldcom
the defensive measures to refrain the staff in question from being a part of audit team with which he or she will be employed. - In the event that the aforementioned staff had already engaged in the
supporting declaration of identity and additional documents in case of reasonable suspicion concerning investor’s qualifications. Securities company shall revise investor’s information under the first
suspicion that such amount of money belongs to the client; (2) Securities: (a) segregating by depositing with a securities depository center or the Bank of Thailand by clearly indicate that such securities
of the repurchase transaction. (b) segregating under self-safekeeping which shall be done in the manner that can clearly identify without suspicion that such amount of money belongs to the client; (2
well as how the auditor response to identified risks, key matters detected throughout the auditing process, and suspicion related to unusual transactions that may be an indicator of fraudulent act; 6