finance or continuing development course in accounting knowledge. The purpose of the provision is to ensure that CFOs and chief accountants will consistently enhance their knowledges and competency. In
entities in the capital market, and is one of the most crucial factors to enhance investor confidence in the Thai capital market. Thus, the SEC has always put its best effort to supervise and improve quality
at both individual auditor level and firm level. In order to enhance quality and reliability of the financial disclosure system of the entities and auditors, the SEC has revised the rules on approval
SEC has revised rules on granting approval of auditors in its continuing efforts to enhance audit quality of financial statements of entities under the SEC oversight to ensure confidence on financial
Content Financial reporting and audit oversight Related Web Link The Federation of Accounting Professions (TFAC) The Department of Business Development, Ministry of Commerce The Revenue Department
Capital The objectives for the determination of minimum paid-up registered capital are to support businesses of different models; enhance competitiveness for the intermediaries; suit respective risk types
accounting professional standards to be in line with the international, both the development of accounting standards according to IAS and IFRS prescribed by the International Accounting Standards Board (IASB
(in case of selling to retail investors, listing of the units in the Stock Exchange is required to enhance the liquidity). In case the asset value of Greenfield* projects > 30% of the total asset
(in case of selling to retail investors, listing of the units in the Stock Exchange is required to enhance the liquidity). In case the asset value of Greenfield* projects > 30% of the total asset
Related Rules and Regulations As the country is in focus on development of several infrastructure projects, an Infrastructure Fund (IFF) has been serving as a significant vehicle in driving the country's