who is responsible for financial statements. 2.4 The board of directors are knowledgeable for the company business and have expertise beneficial to the company or can seek advices from experts in a
be selected from the candidates who have good understanding of the company’s business and are able to keep the Board of Directors, executives and shareholders well-informed by internal and external
Translation (Translation) Readers should be aware that only the original Thai text has legal force and that this English translation is strictly for reference. The SEC, Thailand cannot undertake any
development of the financial reporting ecosystem; it is our belief that for the financial reporting to be reliable, the stakeholders in the ecosystem should be aware, and have a good understanding, of their
professional standards. Other causes included a scarcity of knowledgeable personnel with specific expertise such as financial reporting standards and auditing standards, insufficiency of clear and detailed audit
Foresight and Effective Supervision: To be fully knowledgeable of relevant risks to support effective market supervision, and to enhance supervisory standards in regulating listed companies and commercial
continuously focused on the development of knowledge standard for all professionals in the capital market since knowledgeable and quality professionals are instrumental in enhancing the quality of investment