for the audit firms to recruit and retain staff • Skilled non-CPAs professional resources in demand, including forensic experts • Offshoring of services: noted by a call participant as currently not too

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also with its spirit. Engendering such a culture requires a whole- of-government effort to encourage firms to understand the business case for sound corporate governance. One participant pointed out that

billion THB. Participant 7,044,364 43% Non-Participant 9,174,705 57% Market Capitalization of Participants and Non-participants (Million THB) Below 3,000 49% Above 100,000 8% Between 30,000 and 100,000 11

Amending Securities Holder Records Attachment 5 Form of Securities Transfer Form E Form TSD-403 Securities Transfer to/from Issuer Account with Participant Attachment 6 Confirmation Letter on the Source of

manner of deception, frauds or corruption during the period as prescribed by the Office and no more than three years prior to the date the branch office starts its operation; (3) the management company is

trading, derivatives trading or mismanagement in the manner of deception, frauds or corruption during the period as prescribed by the Office, but not exceeding five years prior to the date the branch office

lawsuit by an authority in charge by law, and has no records on offences relating to unfair securities trading, derivatives trading or mismanagement in the manner of deception, frauds or corruption during

, securities trading or mismanagement in the manner of deception, frauds or corruption during the period as prescribed by the Office, but not exceeding five years prior to the date the branch office starts its