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

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

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

with its use. 2 (4) juristic person established by specific law; and (5) issuing entity established in any other forms as specified in the notification of the SEC.” SECTION 4. The provision of Section 5

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

relevant entities while preserving market fairness and transparency. The Securities and Exchange Commission, Thailand is an independent government agency established to supervise and develop the Thai capital