severe damage or a negative impact on public interest, or when a chance to clarify cannot be given to the alleged offender per se. If the gathered evidence presents a sufficient ground for enforcement, the
adverse opinion on the financial statements; A qualified opinion on any significant transaction that incompliance with accounting standards; An opinion that the auditing scope is limited by the company or
rules for the trading, clearing and settlement of securities must be approved by the SEC Board. In the case where there are adverse effects to the public or the economy, the SEC Board has the powers to
rules for the trading, clearing and settlement of securities must be approved by the SEC Board. In the case where there are adverse effects to the public or the economy, the SEC Board has the powers to
the SEC within 30 days . In case the operator ( a ) fails to submit such plan ( b ) fails to operate in accordance with the plan ( c ) experiences negative NCs for 5 consecutive days, or ( d
auditors cannot maintain their qualifications, or b. foreign auditors violate the professional code of ethics or international auditing standards, and the violations lead to negative effect to the overall
violate the professional code of ethics or international auditing standards, and the violations lead to negative effect to the overall reliability of the Thai Capital Market. Normal 1. Qualification of