. (Thirachai Phuvanatnaranubala) Secretary-General Office of the Securities and Exchange Commission Remarks: The reason for promulgation of this Notification is to ensure the reliability and credibility of

follows: Clause 11 This Notification shall apply to the approval of foreign auditors whereby an auditor approved by the SEC Office under this Notification shall be allowed to perform an audit work and affix

. Following the training program, the FAP will perform initial assessments on the quality control systems of those participating audit firms and provide feedbacks and recommendations regarding their compliance

stakeholders, and thus bolstering further confidence of both local and foreign investors in our capital market. Due to the substantial effects of audit quality on the reliability of the available financial

reliability of financial reporting by selecting suitable accounting policies and implementing effective internal control systems. In other words, they are the first line of defense in financial reporting. Next

appoint competent officers to perform duties in accordance with this Act. Such ministerial regulations shall come into force upon publication in the Government Gazette.

their experiences to support effective adaptation regarding ITGC issues for auditors to perform an audit of financial statements more efficiently. Strengthening Competency of CFOs and Audit Committees

, collectively referred to as the “ACMF members”; “ACMF Pass” means the authorisation by a Host Regulator to allow a Professional from the Home Jurisdiction to perform activities under the Framework in Host

the Securities and Exchange Act B.E. 2535 (1992). This regulation requires that registered auditors perform audit work to express opinions about financial statements in accordance with the codes of

transactions (particular risks might arise when multiple users access a common database); • The possibility of IT personnel gaining access privileges beyond those necessary to perform their assigned duties