), or international standards issued by the International Federation of Accountants (IFAC) in case the FAP has yet to issue or amend its standards to be in line with such international standards
standards issued by the International Federation of Accountants (IFAC) in case the FAP has yet to issue or amend its standards to be in line with such international standards. Additionally, the firm consents
related to digital assets in the future. Significant and recurring deficiencies arising from the inspection of auditor’s engagement, e.g., revenue recognition, going concern and provisions of allowance for
indirectly, in such matter. To obtain protection under the provisions above, directors and executives must have all of the above characteristics in their decision. Report on the interest of directors and
investments; and (5) Lack serious concern on this matter because most of the people do not make any financial plan and are not aware of future problem. As the Thai capital market supervisory body, the SEC has
and Remedy’, among Thai listed companies. She said that SEC was very pleased to be involved in driving this issue under the National Action Plan on Business and Human Rights, which was approved by
raise independence issues. (Non-audit service) 3. High Risk Industries Resource, extractive, mining, oil and gas industries : • The current issue is not necessarily going concern but the issue is more
considered it necessary to regulate the matter. The existing digital asset business operators are required to comply with the regulations within 30 days as from 1 April 2022. The BOT and the SEC previously
There have been a large number of holding companies that issue IPOs. These companies conduct various types of businesses and comprise many affiliates, both in Thailand and in other countries. In
uses the account opened for the purpose of trading digital assets as a means of payment for goods and services, the digital asset business operator is required to issue a warning regarding the misuse of