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
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
doing, the association must acquire a license and register with the SEC. The SEC supervises the operation of the associations to ensure that the association oversees the members, and carries out the
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
. Firstly, the plaintiff who commences the case shall acquire the right to be a member of the class in good faith and intend to conduct the case to protect the interests of the class members. Secondly, the
initial issues that the injured person should realize before participating in Class Action. Firstly, the plaintiff who commences the case shall acquire the right to be a member of the class in good faith
shareholder; [(ii)] acquires or is to acquire shares of securities company; and [(iii)] if acquisition is not a consequence of exercise of shareholder's right to purchase shares issued for increase of capital
acquire and hold the property in that foreign jurisdiction. Leverage Limit Leverage limit is < 35% of the total asset value. In case of assets with credit ratings of investment grades, the limit is up to
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