, useful to the investors and prepared in compliance with international standards. In so doing, the SEC's operations comprise three perspectives, as follows: 1. Supporting accounting profession to be in line
compliance with the provisions of the Notification on Investment. In applying for establishing a mutual fund for accredited investors (AI Fund), the mutual fund management company shall not specify the
/Pages/LawandRegulations/IndependentAuditOversight.aspx English (United States) AuditorAccountRegulatorySummary Qualifications (1) having audit quality control system which is in compliance with the
ownership of the business. Positive gains of the company will also benefit the shareholders. However, the capital increase may cause a dilution effect on shareholders. Therefore, supervision of the program
> Management of Mutual Fund > Sale and repurchase of investment units Regulations SHARE : Detail Content Management of Mutual Fund 8. Sale and repurchase of investment units 8.1 An increase or reduction
mutual fund in compliance with the accounting standards prescribed by related regulations on accounting. The financial reports must be audited and given opinions by the auditors who has been approved by
fund 4.1 A mutual fund management company shall prepare the financial statements of the mutual fund in compliance with the accounting standards prescribed by related regulations on accounting. The
pros and cons and the costs of compliance 4. Seek approval for the measure from SEC Board/CMSB/SEC Office 5. Conduct public consultation on the measure: focus group meetings/public hearings This