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
enhance audit quality of financial statements of entities under the SEC oversight to ensure confidence on financial reporting disclosed to the public. The SEC requires the auditor in the capital market to
information to the investors, representing the financial position and operating performance of the entities in the capital market, and is one of the most crucial factors to enhance investor confidence in the
financial statements in compliance with the International Accounting Standards Board (IASB) or the American Institution of Certified Public Accountants (AICPA) or the Financial Accounting Standards Board
(Country Fund) สามารถจัดทำเป็นไปตามมาตรฐานการบัญชีของ International Accounting Standards Board (IASB) หรือ American Institution of Certified Public Accountants (AICPA) หรือ Financial Accounting Standards
Institution of Certified Public Accountants (AICPA) or the Financial Accounting Standards Board (FASB). Such financial statements must be audited and given opinions by authorized auditors in the countries where
evidence of certified public accountant. Signature of the applicant to certifytrue copy is required. Photocopy of an evidence of registration as an auditor with an audit oversight authority. Signature of
and authorized director are required. Photocopy of the applicant's passport. Signature of the applicant to certify true copy is required. Photocopy of an evidence of certified public accountant
trust can sell units to high net-worth investors or general investors (in case of selling to retail investors, listing of the units in the Stock Exchange is required to enhance the liquidity). In case