for sale overseas with foreign nationality (normal persons/juristic persons) or via omnibus account under a foreign mutual fund management company. 1.2 Relaxation on the unitholding proportion with
(ARFP), not exceeding seven business days according to the common regional standards; (3) In the case of a Foreign Investment Fund (FIF), not exceeding five business days from the day the investment
Audit Oversight Handbook for approval of foreign auditors International Relations SHARE : For More Information ContactUs Audit Oversight Department Tel. +66-2263-6097 / +66-2263-6096 Was this page
of foreign auditors 2. 9 International Relations Supporting Accounting Profession to be in line with International Standards Auditor Supervision Regulatory Summary of Approved Auditor in Capital
Regulatory Summary of Approved Auditor in Capital Market Related Rules and Regulations Related Forms Quality Assurance & Review Independent Audit Oversight Handbook for approval of foreign auditors
confidence and prevent recurrence of the problematic issue. In response to the said incidents, the International Organization of Securities Commissions (IOSCO) issued “Principle of Auditor Oversight," to its
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audit of such foreign entity (2) being under supervision of following regulators; i) an independent audit regulator who is a member of the International Forum of Independent Audit