financial reporting throughout the ASEAN region.? Since its formation in 2011, AARG?s efforts to enhance audit quality in the region include engaging audit firms on joint initiatives to address common

of trading volume, a number of listed companies along with the introduction of new financial instruments and complexity of management strategies. Assessment criteria must therefore be adjusted in

quality assessment while the capital market has grown both in term of trading volume, a number of listed companies along with the introduction of new financial instruments and complexity of management

, volume, complexity and range of businesses and services as well as associated risks. Zipmex is required to fully comply with the order within three days as from the date on which the SEC notifies the

committees to obtain sufficient qualitative information from audit firms to support the selection of suitable auditors for the size and complexity of their business, ensure transparency, and promote the

and oversight that suitably apply to licensed corporations of different risk levels as well as diverse natures of business operation, organizational structure, business size, and complexity of the used

Complex Instruments Type 2 is allowed to give advice to investors about capital market products with non-complex features and investment units or debt securities with high risks or complexity, e.g

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

instruments type 1 is allowed to give advice to investors about capital market products without complex features and products with high risks or complexity of all types. Ex., investment units of mutual funds

investors about capital market products without complex features and products with high risks or complexity of all types. Ex., investment units of mutual funds for institutional investors or ultra-high net