); 3 (5) a juristic person wherein a person under (1) (2) (3) or (4) has controlling power. “foreign company” means a company established under foreign law; “Exchange” means the Stock Exchange of

or other related government entities to suppress the spread of such circumstance or damages. Such requirement is in line with international practices, even in the code of ethics established by

combat against corruption. In Thailand, many agencies have been established to prevent and combat against corruption, for example, the Office of the National Anti-Corruption Commission (ONAC), the Office

audit quality management system shall comply with the international standard on quality management established by the International Federation of Accountants (ISQM 1), and having at least 5 audit staff

: • Thailand OE Equity Fix Term established within 2012-Q3/2015. • Operated more than 5 days before the 1st reporting period. 1 Value-weighted average No. of funds IPO size (MB) Equity portion (%) 1 Equity funds

independence of their firms and personnel, and hence have established the process through which potential conflict of interests would be evaluated before the acceptance of any non-audit services. Nonetheless

standards to promote audit quality on a continuing basis. The International Forum of Independent Audit Regulators (IFIAR) – a multilateral organization of audit oversight body established with the intention

inspection cycle (2016 to 2018), audit firms in the capital market established and maintained a system of quality control as required by the Thai Standard on Quality Control (“TSQC 1”). The majority of audit

on quality management established by the International Federation of Accountants (ISQM 1), and having at least 5 audit staff who have minimum academic qualification of a bachelor's degree  who shall

2 No. Question Answer (a) Form 69 – CIS full (requiring fund factsheet, prospectus, and registration statement); (b) Evidence demonstrating that Hong Kong Covered Fund is legally established under the