DRAFT (Translation) DERIVATIVES ACT B.E. 2546 (2003) ( (As Amended) BHUMIBOL ADULYADEJ, REX., Given on the 3rd Day of July B.E. 2546; Being the 58th Year of the Present Reign. His Majesty King Bhumibol Adulyadej is graciously pleased to proclaim that: Whereas it is expedient to enact a law governing derivatives transactions; Whereas this Act contains certain provisions relating to the restriction of rights and liberties of persons, which Section 29, in conjunction with Section 35, Section 36, Se...

auditor’s independence arises after the acceptance of an engagement, the audit firms shall determine whether it is necessary to decline the engagement and exclude themselves or not. 15 4. Human resources

increase in the acceptance number of listed company clients of small and medium-sized audit firms (“Non-Big 4 firms”) tends to decline, as seen from the increase rate of listed company clients in 2020, which