registered auditors are allowed to provide auditing services to Thai companies that wish to list on exchanges within the EU jurisdiction without needing to register separately with the competent authorities
branch office, comprising at least an efficient system for operational management, compliance management, information management and preparation of competent personnel. 4.4 Having the result of the latest
future adequacy of the firms’ human resources. In particular, there has been a lack of competent workforce in the audit profession due to the audit firms’ high turnover rate. Furthermore, a declining
voting rights. This threshold should be determined taking into account the degree of ownership concentration, in order to ensure that minority shareholders are not effectively prevented from putting any
, top management, management and employees are appropriately defined and assigned. 4. The organization demonstrates its commitment to attract, develop and retain competent individuals in alignment with
............................................................................................................................................................................................................. 9 3.2. Pathway 1: Absolute Performance Threshold
exchange. “ SEC Office ” means the Office of the Securities and Exchange Commission under the law governing securities and exchange. “ competent officer ” means a person appointed by the Minister to execute
law governing securities and exchange. “SEC Office” means the Office of the Securities and Exchange Commission under the law governing securities and exchange. “competent officer” means a person
fund, the Government Pension Fund, provident fund or any other legal entities as specified in the notification of the SEC. 4 “competent official” means any person appointed by the Minister to perform
fund, the Government Pension Fund, provident fund or any other legal entities as specified in the notification of the SEC. 4 “competent official” means any person appointed by the Minister to perform