financial statements in compliance with the International Accounting Standards Board (IASB) or the American Institution of Certified Public Accountants (AICPA) or the Financial Accounting Standards Board
Institution of Certified Public Accountants (AICPA) or the Financial Accounting Standards Board (FASB). Such financial statements must be audited and given opinions by authorized auditors in the countries where
> Ministerial Regulations > MRSArchive Ministerial Regulations SHARE : Detail Content Archive No. Title 2 Financial Institution Eligible to Apply for Securities Business License B.E. 2536 (amended
category of mutual fund management shall be carried out by syndication of financial institution and other legal entities as specified in the Ministerial Regulation No.4 (B.E. 2535) promulgated under the
> Financial Reporting and Audit Oversight > Auditor Supervision > Handbook for approval of foreign auditors Regulations SHARE : Detail Content Financial reporting and audit oversight 2. Auditor
, Conditions and Procedures for Disclosure regarding Financial and Non-financial Information of Securities Issuer stipulate that the auditor who audits and certifies financial statements of foreign entity whose
after a specified period. The guarantor shall be a juristic person (not the mutual fund supervisor of that fund) such as bank or financial institution incorporated under a specific law, commercial bank
after a specified period. The guarantor shall be a juristic person (not the mutual fund supervisor of that fund) such as bank or financial institution incorporated under a specific law, commercial bank
company; "financial institution" means any financial institution in accordance with law on interest on loan granted by financial institution; "SEC Office" means the Office of the SEC. Clause 2 No
financial institution established under other laws; (2) have another securities company held its shares in the amount equal to or exceeding ninety-nine percent of the total paid-up registered capital on the