of the repurchase transaction. (b) segregating under self-safekeeping which shall be done in the manner that can clearly identify without suspicion that such amount of money belongs to the client; (2

well as how the auditor response to identified risks, key matters detected throughout the auditing process, and suspicion related to unusual transactions that may be an indicator of fraudulent act; 6

debt securities and mutual funds 1 Obtained a bachelor’s degree. ✓ ✓ ✓ 2 Passed Level 1 or higher of the Certified Investment and Securities Analyst (CISA) or Chartered Financial Analyst (CFA

two calendar years prior to expiration of approval term; 2.2 Master’s degree or higher from educational institutions accepted by the Office during the past two calendar years prior to expiration of

) course (at least Level 1) during the past two calendar years prior to expiration of approval term; 2.2 Master’s degree or higher from educational institutions accepted by the Office during the past two

Analyst (CISA) or the Chartered Financial Analyst (CFA) course (at least Level 1) during the past two calendar years prior to expiration of approval term; 2.2 Master’s degree or higher from educational

0 baht, with 5 0 % paid-up capital or 5 baht / share paid. Mr. Jutiphan Mongkolsuthree holds a computer science degree from Purdue University and has completed an MBA Exchange Program from University

Knowledge (2) Related Rules and Appropriate Investment Advisory (3) Knowledge on non-complex capital market products 1 Obtained a bachelor’s degree ✓ ✓ ✓ 2 Passed Level 1 or higher of the Certified Investment

challenging to audit due to high degree of judgment required. • Complex transactions • Complexities of auditing IT : in particular in the areas of valuation, internal control and evidence of work performed

professionals on 1-2 November 2021 in various countries have expressed views and laid out guidelines for digital asset oversight that vary in degree of strictness.  We take this opportunity to organize the 1st