According to the SEC Strategic Plan, the goal of building competitiveness can be achieved through standard rules and regulations. In this regard, the regulatory guillotine scheme,* which focuses on review of rules and regulations to maintain only necessary ones and ensure effective enforcement, can help SEC build a body of standard regulations in line with the changing environment without compromising appropriate investor protection and convenience for business operation.The SEC therefore...

FAMILY-FIRMS • Primary agency problem: Majority shareholder versus minority shareholder - Primary concern here is protection of minority shareholder interests. • Balancing positive weights of family

of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered

landscape of the capital market. In 2019, the SEC initiated to revisit the whole legislative structure regarding the supervision of auditing professions in Thailand for the first time to enhance the

Code by Institutional Investors will enhance confidence by domestic and global markets clients1 and trust that investment decisions and management are done in their best interest. Moreover, the I Code

Matters (KAMs) in the auditor’s report, which will be effective for the audit of financial statements ending 2016 onward. In these attempts, we aimed to enhance more understanding of the new auditor’s

presence in the international arena and enhance competitiveness and opportunities of business operators and participants in the Thai capital market. The hosting opportunity would also help to enhance the

employee compensation and career advancement, build a culture that enhance employees’ morale and loyalty to the firm, as well as create the work environment that would better suit the younger generations

ICGN aims to help enhance substantive engagement between investors and company boards and management about the content and timing of integrated business reporting and decision- making by companies. In a

, audits of revenue recognition based on the percentage of completion method, and assessments of the appropriateness of management’s use of going concern assumption. Our root cause analysis has revealed that