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
auditor supervision as the auditor's role of independent professional is fundamental to investor confidence in publicly disclosed corporate financial information. The Securities and Exchange Act of 1992
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
with the offering price lower than 90 percent of the market price, to a specific investor or group of investors whether in private or public. Calculations of the offering price Shares
eligible collective investment schemes among APEC member economies while ensuring investor protection in the economies participating in the ARFP. The ARFP allows units of funds authorized in a participating
Asia-Pacific Economic Cooperation (APEC) that aims to facilitate cross-border offerings of eligible collective investment schemes among APEC member economies while ensuring investor protection in the
for Sale of Investment Units of Retail Fund, Mutual Fund for Accredited Investor and Mutual Fund for Institutional Investor Form 123-1 (Enclosed to the Notification of the Office of Securities and
Regulations Notification of the Capital Market Supervisory Board No. Tor Nor. 88/2558 Re: Establishment of Retail Funds, Accredited Investor Funds and Execution of Agreements for Management of Private Funds
Supervisory Board No. 88/2558 Re: Establishment of Retail Funds, Accredited Investor Funds and Execution of Agreements for Management of Private Funds. Notification of the Office of Securities Exchange