be a job description explaining duties and responsibilities of each unit and position. 3. There should be a clear segregation between the unit with investment management function and the unit with back
instigator or an abettor, etc.; (5) the complicated nature of the act or the tool used in committing such act, such as using a disguised name of other person or establishing a company for concealment, etc.; (6
Accounting Professions under the Royal Patronage of His Majesty the King • Vice President and Chairman of the Accounting Profession Committee on Auditing, the Federation of Accounting Professions under the
as promote collaboration on regulatory activities and matters pertaining to the public accounting profession. The IFIAR was established on September 15, 2006 with the following objectives: To share
permissible products are more complicated, risky and similar to those AIs have been allowed to invest domestically such as unrated bond and foreign sukuk. Moreover, all investors will have more investment
professional body responsible for Thai accounting and auditing standards, and for managing their convergence to international standards. Together with the SEC, they also oversee the audit profession. 1 The SEC
potential performance and risks (e.g. hedge funds, hybrid securities, structured products, investment units of a mutual fund of which the returns calculation is made in a complicated way (complex return fund
• Vice President and Chairman of the Accounting Profession Committee on Auditing, Thailand Federation of Accounting Professions under the Royal Patronage of His Majesty the King • Independent Director
University and a Barrister at Law from the Thai Bar Association. He is well-recognized for his expertise within the legal profession. Prior to taking office as Chairman of the SEC board, he served in several
approval criteria for auditors in the capital market but certain qualifications will be relaxed such as job title, audit experience and experience in giving opinion for financial reports.The consultation