. Investments in infrastructure assets Three Types of qualified investments are: direct investment through obtaining ownership of assets: suitable for infrastructure assets with transferable ownership such as
a quantity and complexity of transactions that are sufficient for demonstrating knowledge and capacity of the auditor and audit engagement quality; and - having cumulatively performed audit duties
deemed appropriate: direct investment with ownership in the assets: suitable for infrastructure assets with transferable ownership such as infrastructure of private entities; investment in income
projects which have not yet generated commercial revenue. Investments in infrastructure assets Three Types of qualified investments are: direct investment through obtaining ownership of assets
เป็นช่องทางสำหรับผู้ที่ต้องการเข้ามาลงทุนในกิจการในลักษณะ direct investment โดยไม่ได้มุ่งหวังจะเข้ามาเป็นผู้มีอำนาจควบคุม หรือเพื่อรองรับการหา strategic partner ของกิจการ โดยผู้ที่เข้าร่วมลงทุนดังกล่าว
businesses shall involve a quantity and complexity of transactions that are sufficient for demonstrating knowledge and capacity of the auditor and audit engagement quality; and - having cumulatively performed
business for not less than 1 year during the period of 5 years before filing an application for approval. In this regard, such businesses shall involve a quantity and complexity of transactions that are
highest responsibility in Accounting and Finance (“CFO") and the person assigned to the direct responsibility of supervising accounting preparation (“Chief Accountant") are required to have an education