report quality, promoting an appropriate internal control system, and preventing frauds. The Securities and Exchange Commission (SEC), on September 29, 2020, held a public live talk on the topic

investors based on proper and effective rules and regulations. This serves to assure investors that management companies will appropriately manage the investments for investors, keeping in mind the protection

on proper and effective rules and regulations. This serves to assure investors that management companies will appropriately manage the investments for investors, keeping in mind the protection and

, strategy, policy and operational plan in appropriate period or under circumstances shall be established. The determination of such mission, strategy, policy and operational plan shall be harmonized with

, guidelines for reviewing the mission, strategy, policy and operational plan in appropriate period or under circumstances shall be established. The determination of such mission, strategy, policy and

engagements Appropriate organizational structure and suitable assignments of audit engagements would enhance the quality of the audits and of services provided to its clients. When assigning audit engagements

adjustments for testing and determining the appropriate method of examining the related documents, it is necessary for the auditor to consider matters such as obtaining proper understanding of the financial

and subsequently lay out a proper and timely rectification plan. The audit firm leaders should be a champion in raising the awareness of the deficiency issue and allocating appropriate resources for the

, both listed companies and audit firms ought to put in place proper work processes and internal controls to ensure the desired outcomes. Listed companies need a suitable internal control system and a well

as provide proper and sufficient information disclosure to investors. By virtue of Section 9, Section 18, Section 31 and Section 41 of the Derivatives Act B.E. 2546 (2003), the Securities and Exchange