remediation plan to prevent recurrence of similar incidents. In any case, the detected deficiencies will be considered in detail when the SEC reviews KPMG’s audit quality control system
control measures to strengthen and protect the capital market from cyber threats and recurrence of past incidents as well as to align with the requirements under the Thailand Cybersecurity Act B.E. 2564
. In addition, inception of mutual funds for non-retail (MF for non-retail) will no longer be permitted to avoid repetition of mutual funds for accredited investors, selling units to institutional and