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
Organization of Securities Commissions (IOSCO) Established in 1983, the IOSCO is the international body that brings together global securities regulators and is recognized as the global standard setter for
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
(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
Corruption (CAC) to enhance integrity and transparency in the Thai capital market, and be a role model for non-listed companies and other business organizations when it comes to building capital market
(IFIAR) Financial Accounting Standards Board (FASB) International Accounting Standard Board (IASB) Supporting Accounting Profession to be in line with International Standards Auditor Supervision
formulated the SEC Strategic Plan for 2024 – 2026 to set the direction for the supervision and development of the Thai capital market in order to enhance confidence and sustainability within the nation. The