. The Court inflicted the punishment of 16-month imprisonment and 5,333,333.33 Baht fine. Since the defendant pleaded guilty, the Court reduced the punishments, resulting in 8-month imprisonment and

paragraph 1 of the SEA. As the accused committed the several distinct and different offences, the Court inflicted the penalty prescribed for each offence as follows: (1) For a count of failure to submit the

penalty prescribed for each offence as follows: (1) For a count of failure to submit the audited financial statements for the year 2012, the Court sentenced the accused to pay a fine of 20,000 Baht and a

had committed the several distinct and different offences, the Court inflicted the punishment prescribed for each offence as follows: (1) for being a director who acted to obtain falsified accounts or

243(1) 244(2) and 296 of the SEC Act conjunction with Section 83 of the Penal Code regarding METRO and TUCC shares. The Court inflicted the punishment of 2-year imprisonment and 8,000,000 Baht fine

40,000. As the accused confessed, the penalty was reduced by half to a 6 months imprisonment and a fine of Baht 20,000. Since the accused had never been sentenced to imprisonment, the jail term was

Section 3 of the Penal Code. The Court inflicted the punishment of 1 year imprisonment and 1,00,000 Baht fine. Since the defendant pleaded guilty, the Court reduced the punishments by half, resulting in 6

as a listed-company director with responsibility, prudence, honesty and integrity. As a result, the Civil Penalty Consideration Committee ordered Mr. A to pay a civil fine and compensate the SEC for

suspended the determination of punishment for 2 years and sentenced the defendant a fine of Baht 300 for each day starting from July 25, 2015 until the defendant reduces the holding of KC shares to the number

guidelines would not impose excessive burdens on audit firms and auditors and would specify penalty alternatives that focus on appropriate proportionality of punishment to offense.  The consultation paper