material change in value, form, or condition of transactions, including payment and receipts of funds (transaction monitoring); (b) there is doubt concerning the accuracy, up-to-date, reliability, or
-to-date, reliability, or adequacy of the client’s existing records obtained under the KYC/CDD process; (c) it is, or should become, known by the securities company that the database in Clause 14(1) or
accuracy, up-to-date, reliability, or adequacy of the client’s existing records obtained under the KYC/CDD process; (c) it is, or should become, known by the securities company that the database in Clause 14
accountants. In considering the sufficiency and reliability of the audit quality control system under (1) of the first paragraph, the SEC Office shall present any facts and opinions obtained from the inspection
SEC Secretary-General Rapee Sucharitkul revealed that “independence of the auditor is a key factor in establishing the reliability of the financial reports. When the international standards on this
companies; Ensuring fair treatment to shareholders of a takeover target company; Enforcing cases of corporate fraud; Supervising business operators to take care of investors with fair and reliability
with the International Organization of Securities Commissions (IOSCO) standards and FSAP. Reexamining these regulations would help to further credibility of the Thai capital market and to build up
improvement of audit quality, enhance the credibility of the financial reporting system in the Thai capital market, and strengthen the mechanism for investor protection. In addition, the proposed supervisory
. Furthermore, it seeks to enhance the efficiency of bondholders’ representatives in fulfilling their duties and bolster the credibility and protection of debt securities investors. The SEC and ThaiBMA are
against, the truthfulness, reliability or completeness of any facts or statements and related surrounding circumstances that Tesco has made available to Sustainalytics for the purpose of this Second-party