a crime.  The SEC has drafted relevant regulations by taking into consideration the comments and recommendations received from business operators and the general public concerning the aforementioned

employers. On 29 April 2020, Finance Minister Uttama Savanayana issued the Notification of the Finance Ministry concerning Determination of Business Types, Duration and Conditions for Employees or Employers

Professional Accounting Standards, the Code of Ethics for Professional Accountants and Provisions of the Law on Professional Accountants such as the Thai Standards on Auditing (TSA) concerning the Auditor’s

based on MoU signed in 2014, both the SECC and SEC Thailand agreed to have an additional Memorandum of Understanding (MOU) concerning the cross-border equity offering and issuance of DR which will allow

Auditing (TSA) concerning the Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements and Consideration of Laws and Regulations in an Audit of Financial Statements. (For more

concerning auditors of subsidiaries, to reduce unnecessary burdens and obstacles to funding. The consultation paper is available at http://capital.sec.or.th/webapp/phs/upload/phs1521168500hearing_06_2561.pdf

were in violation of the Notifications of Capital Market Supervisory Board concerning personnel in the capital market*. The SEC, therefore, suspended Acting Subbieutant Saroj from his duty as the

violation of the Notifications of Capital Market Supervisory Board concerning personnel in the capital market*, the SEC therefore suspended {A} from her duty as the approved securities investment consultant

performance of duties, interfering with investors? assets in concealment and creating false evidience in violation of or non-compliance with the notifications of the Capital Market Supervisory Board concerning

of investment in Day Poets Co., Ltd (A day). On 27 March 2017, POLAR disclosed information through the Stock Exchange of Thailand (SET) concerning four issues as follows: (1) refusal to hold an EGM as