SEC has also changed its requirement from the merit-based system to disclosure-based system for the management and internal control of companies that are seeking to make public offering of securities
, in this inspection cycle, the SEC adjusted the scope and guidelines for planning workpapers inspection according to a holistic risk-based approach by gathering risk information from several sources
ประจําป เพื่อใหแผนการตรวจสอบสอดคลองกับประเภท และระดับความเสี่ยงของบริษทั (Risk Based Audit Plan) (6) จัดใหหนวยงานตรวจสอบภายในปฏิบัติงานตามมาตรฐานการตรวจสอบภายใน ตัวอยางคําถามที่คณะกรรมการตรวจสอบ
recommendations to improve corporate governance. Based on the OECD Principles of Corporate Governance, the White Paper adapted implementation aspects to the specific conditions of Asia. The White Paper assessed
(Translation) PAGE 112 (Translation) Securities and Exchange Act B.E. 2535 (As Amended) _________________ BHUMIBOL ADULYADEJ, REX., Given on the 12th day of March B.E. 2535; Being the 47th Year of the Present Reign. His Majesty King Bhumibol Adulyadej is graciously pleased to proclaim that: Whereas it is expedient to enact a law on the securities and exchange; Be it, therefore, enacted by His Majesty the King, by and with the advice and consent of the National Legislative Assembly functioning as...
(Translation) Securities and Exchange Act B.E. 2535 (As Amended) _________________ BHUMIBOL ADULYADEJ, REX., Given on the 12th day of March B.E. 2535; Being the 47th Year of the Present Reign. His Majesty King Bhumibol Adulyadej is graciously pleased to proclaim that: Whereas it is expedient to enact a law on the securities and exchange; Be it, therefore, enacted by His Majesty the King, by and with the advice and consent of the National Legislative Assembly functioning as both Houses of Parliam...
issuance for sale of securities, moving toward more disclosure-based principles, to increase product choices and fund mobilization of private sectors in the capital market. Meanwhile, business operators were
framework is based on the principles laid out by the Organization for Economic Co-operation and Development (OECD), the International Organization of Securities Commissions (IOSCO), international regulators