development of both primary and secondary markets. This new structure also facilitated issuance of new financial instruments and put in place effective regulations to ensure fairness and prevent exploitation of

duties with efficiency, fairness and transparency;  focuses on promoting and developing the operation of the securities businesses. At present, three associations related to the securities business are as

;ระบบในการควบคุมดูแลการกำหนดมูลค่าทรัพย์สินต่าง ๆ ที่กองทุนสำรองเลี้ยงชีพลงทุนเพื่อให้เป็นไปตามหลักยุติธรรมและความสม่ำเสมอ (fairness and consistency) ตามหลักเกณฑ์ที่สมาคมกำหนด และ  

;  (ก)  ระบบในการควบคุมดูแลการกำหนดมูลค่าทรัพย์สินต่าง ๆ ที่กองทุนสำรองเลี้ยงชีพลงทุนเพื่อให้เป็นไปตามหลักยุติธรรมและความสม่ำเสมอ (fairness and consistency)ตาม

consideration of market specificities and nuanced approaches for different engagements • Numerous engagement options and reference points for investors, supported by wide range of tools, benchmark assessments and

received from numerous participants to the Regional Corporate Governance Roundtables in Latin America, Asia and the Middle East and North Africa. An expert consultation and an open on-line public

through transparency and fairness Content Message from the Chairman Message from the Secretary-General SEC Board Capital Market Supervisory Board Executives Organizational Structure SEC Governance

INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...

financial situation, ownership and governance of the company. (ii) Regulators and companies should continue to use the opportunites created by new technologies to enhance the fairness and efficiency of the

subsidiary formed by a joint venture agreement with another business group, identify the name and the shareholding proportion of the joint venture partner. (If there are numerous subsidiaries or associates