, or even appear to, impinge upon the independence of ity. Where conflicts of interest or a lack of independence is common at a CRA and hidden from investors, overall investor confidence in the
The auditor in the capital market shall not have the following behaviors: (1) lack of professional ethics or violation of or non-compliance with the regulations under the Law on Accounting Professions
AI to rectify their 2014 financial statements as the auditors were unable to express opinions due to limitation on scope of audit imposed by the companies’ managements arising from lack of efficiency
conceal shareholding information, which could lead to inappropriate behaviors in the capital market or a lack of information that may affect investment decision making of investors. The SEC is therefore
proposal to revise repayment terms for NAKON250A and NAKON264A bonds at the Bondholders' Meeting No. 1/2025 (including any postponed meetings due to lack of quorum, if any) with the outstanding value
business activities without proper license. The SEC notified the event organizer to suspend the activities of these exhibitors. However, due to a lack of timely cooperation, the SEC teamed up with relevant
price volatility risk before allocating an appropriate amount of investment money to digital assets, which are exposed to high risks due to price volatility. Besides, certain cryptocurrencies may lack
factual misstatements, limitations of the accounting systems, insufficient internal coordination, and the lack of awareness of the role and duties of the chief financial officer (CFO) and accountants in
it deserves. Consequently, certain issues have emerged such as audit fee pressure and the lack of auditors. The Value of Audit Research Project is a joint initiative between the SEC and the TFAC with