of directors but not less than three persons. The audit committee consists of at least three persons and at least one person must have adequate knowledge to review the reliability of financial
companies; Ensuring fair treatment to shareholders of a takeover target company; Enforcing cases of corporate fraud; Supervising business operators to take care of investors with fair and reliability
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
the last day of serving the previous audit firm. 6. Termination of Approval auditor notifies the SEC of the intention to terminate from an SEC approved auditor, auditor cannot maintain the
requested by the SEC, notifying the change of the audit firm as per Form 61-3F provided on the website of the SEC within 30 days as from the last day of serving the previous audit firm. 6. Termination
experience in reviewing the reliability of financial statements. Rights of Shareholders and Institutional Investors “Shareholders” are considered company’s owners who control the company indirectly by
and work systems to ensure orderliness, fairness, efficiency and reliability of market activities, and support appropriate fundraising, investment and securities trading to promote continuing growth of
person who gives information, examination on reliability of information and actions to be taken on a person providing false information? A: Securities and Exchange Act B.E. 2535 establishes protection