© OECD 2015 5 I) Ensuring the basis for an effective corporate governance framework; The chapter emphasizes the role of corporate governance framework in promoting transparent and fair markets, and the
strategies formulation. Disclosure and Accounting Group • responsible for ensuring that disclosure documents of listed companies comply with the Thai Accounting Standards; and are punctual, accurate, and
of protecting investors and ensuring that the financial markets function properly, and use their best endeavours to work towards a level playing field with relevant authorities in terms of the tax
this regard, the SEC Office may also impose conditions on the intermediary obtaining such waiver. Clause 5 For communication with and providing services to clients, an intermediary shall provide or offer
1 The following Notifications shall be repealed: (1) Notification of the Office of the Securities and Exchange Commission concerning Guidelines for Application for Obtaining an Approval and Granting
; (2) the determination of fees for application for an approval, application for obtaining a license, a license, or for operating the business as licensed; (3) the issuance of rules relating to the
company’s management prevented the auditor from obtaining sufficient information and audit evidence necessary for reviewing the financial statements. Such information included cash account, purchases and
regarding communication with and providing services to clients on a case-by-case or temporary basis. In this regard, the SEC Office may also impose conditions on the intermediary obtaining such waiver. Clause
regarding communication with and providing services to clients on a case-by-case or temporary basis. In this regard, the SEC Office may also impose conditions on the intermediary obtaining such waiver. Clause
. Nevertheless, we remark that the audit firms should further develop and improve their quality control systems, especially in Engagement Performance and Monitoring elements which are essential for ensuring that