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

ตลาดหลักทรัพย์ดังกล่าว ในสัดส่วนที่มีนัยสำคัญ (substantial control) พระราชบัญญัติหลักทรัพย์และตลาดหลักทรัพย์ พ.ศ. 2535 ในเรื่องการเข้าถือหลักทรัพย์เพื่อครอบงำกิจการจะเข้ามามีบทบาทในการกำกับดูแล โดยมีหลักสำคัญ

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

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

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

are to ​​support businesses of different models; enhance competitiveness for the intermediaries; suit respective risk types of different business activities; lessen unnecessary burdens on the business

(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

provision is to ensure that CFOs and chief accountants will consistently enhance their knowledges and competency.  In this connection, the SEC issued a practice guideline in attending the training sessions as