The Securities and Exchange Commission (SEC) has considered it appropriate to designate 31 July 2023 as a normal business day for securities companies and derivatives business operators to prevent

management, compliance, and internal audit based on the principles of the Three Lines of Defense to ensure the effectiveness of securities company oversight and to further promote recognition of the

for normal situations, business operators must receive the SEC’s prior approval. Hence, business operators requested more clarity as to which operational systems are required and a streamlined process

ปฏิบัติงานรับคำสั่งซื้อขายผลิตภัณฑ์ในตลาดทุนนอกสถานที่ทำการซึ่งรวมถึงการปฏิบัติงานจากที่บ้านได้ เพื่อรองรับความปกติใหม่ (New Normal) ก.ล.ต. จึงดำเนินการเปิดรับฟังความคิดเห็นหลักการและร่างประกาศ และได้นำความ

Monitoring on Financial Report of Business in Capital Market Related Web Links SHARE : For More Information ContactUs ​Audit Oversight Department Tel. +66-2263-6097 / +66-2263-6096    Financial Reporting

and Audit Oversight >   Auditor Supervision Regulations SHARE : Detail Content ​​Financial reporting and audit oversight   ​​​​​​ 2. Auditor Supervision​   The SEC has put its continuing effort on

) prescribed by the International Auditing and Assurance Standards Board (IAASB).   Supporting Accounting Profession to be in line with International Standards Auditor Supervision Monitoring on Financial Report

>   Financial Reporting and Audit Oversight >   Auditor Supervision >   Quality Assurance & Review Regulations SHARE : Detail Content ​​​​​​​​​ ​​​​​​Financial reporting and audit oversight   2. Auditor