Regulations SHARE : Detail Content Enforcement The SEC is a regulatory body that carries a mission to develop and supervise the Thai capital market to ensure efficiency, fairness, transparency, and
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
duties with efficiency, fairness and transparency; focuses on promoting and developing the operation of the securities businesses. At present, three associations related to the securities business are as
information which could impact shareholders' decision making; Reviewing fairness of the pricing of new shares that the listed companies plan to offer to the waiver applicants; Carrying out due diligence on name
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
arise in each condition of estimation. ensuring an inclusion of opinions and analyses of RM and FA on the following matters: fairness of the purchasing price of the property; justifications in
reliability of the Thai Capital Market. Normal 1. Qualification of approved auditor s (Reference to clause 6(2) and Clause 8) Individual Qualifications being a certified public accountant
violate the professional code of ethics or international auditing standards, and the violations lead to negative effect to the overall reliability of the Thai Capital Market. Normal 1. Qualification of