interests Conflict of interests Solutions Related party transactions The pricing of the RPT must be determined with reference to the market price; A clear contract and policy is made; Fair
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
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
be classified into different classes, provided that the rights and benefits of the same investment units class are reasonably equally determined. (Classifying investment units by asset types is
be classified into different classes, provided that the rights and benefits of the same investment units class are reasonably equally determined. (Classifying investment units by asset types is
reliability of the Thai Capital Market. Normal 1. Qualification of approved auditor s (Reference to clause 6(2) and Clause 8) Individual Qualifications being a certified public accountant
violate the professional code of ethics or international auditing standards, and the violations lead to negative effect to the overall reliability of the Thai Capital Market. Normal 1. Qualification of
transactions vs. transactions with an outside party. Fairness of pricing and conditions for transactions: Fairness of pricing and other consideration determined by comparing various types of calculation methods
transactions vs. transactions with an outside party. Fairness of pricing and conditions for transactions: Fairness of pricing and other consideration determined by comparing various types of calculation methods