accounting standards according to IAS and IFRS prescribed by the International Accounting Standards Board (IASB) and the Thai auditing standards in conformity with the International Standards on Auditing (ISA
financial statements of companies issuing securities through the capital market be in conformity with the accounting standards and the TFRSs as prescribed by the Thailand Federation of Accounting Professions
procedures set out by the AIMC. (4) In the case of transferring units among the RMFs, the mutual fund management companies must complete the transactions within five business days from the date of accepting
. A trustee's main duties are to: oversee that the trust instrument is established in conformity with relevant laws; appoint a trust manager; prepare a trust property account in segregation from a
investors for their investment decisions. In additions, the investment consultants/investment planners shall ensure that the potential clients are informed of the action taken before accepting purchasing
established in conformity with relevant laws; appoint a trust manager; prepare a trust property account in segregation from a trustee account; ensure that the units are not allocated to investors who are not
mutual fund management company shall request a waiver from the SEC. (3) Any other cases for which the fund management company reserved the rights (only for accepting purchasing orders) as provided for