issues and accounting transactions completely. In various cases, inspection on auditors’ workpapers led to in-depth inspection concerning fraud and accounting fabrication of listed companies. Following the

Statistics of Criminal Actions (As of 31 December 2023) Cases Persons Cases Persons Cases Persons Cases Persons Fraud 0 0 3 17 0 0 3 14 Fail to exercise duty of care 0 0 - - 0 0 - - Disclosure of

in this manner had not happened before. The fact in this matter, although seems not so complicated, relates to many provisions of laws under the purview of both the SEC and the DBD. Accordingly, while

qualified audit personnel and inability to react to changes of professional standards and more complicated structural transactions, will also be addressed to support market readiness for current dynamic

supervision 2.6 Quality Assurance & Review  Increasingly, complicated transactions in the financial market especially those in connection with listed companies and intermediaries such as securities houses have

the audit engagement. The weighted score of some risk factors may not appropriate; e.g., to allow the score of risk of fraud equal other risk factors. However, the SEC would like to recommend some

|- Anti-fraud Provisions (section 98(3)) |- Forward Transactions/OTC Equity Derivatives Transactions (section 98(4)) |- Securities Borrowing and Lending (section 98(5)) |- Short Sale Provisions (section 98

Management Forum 2023 : Default & Fraud” ซึ่งจัดขึ้นโดยสมาคมนักวางแผนการเงินไทย (TFPA) โดยนายวศิน วัฒนวรกิจกุล นายกสมาคมนักวางแผนการเงินไทย กล่าวเปิดงาน โดยผู้เข้าร่วมงานกว่า 200 คน ประกอบด้วย นักวางแผนการ

Businesses ​ ​        ​   ​​​​ SEC and Investors Be Wary of Investment Fraud Investment Governance Code for Institutional Investors (I Code) Investors' Rights SEC Complaint https://www.sec.or.th/EN/Pages

Digital Asset Businesses ​ ​        ​   ​​​​ SEC and Investors Be Wary of Investment Fraud Investment Governance Code for Institutional Investors (I Code) Investors' Rights SEC Complaint https