B.E 2509 regarding the operation, control, dissolution and the penalty provisions are applied, mutatis mutandis, to regulate the related associations. Trade Associations Act B.E 2509 Securities and
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resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable audit quality control system of the audit firm. As such, the auditing must be carried out
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have control over the executives in risk management, financial management and business strategy. The securities issuing company must disclose the minimum requirements in a format and within the