at both individual auditor level and firm level. In order to enhance quality and reliability of the financial disclosure system of the entities and auditors, the SEC has revised the rules on approval
at least three persons and at least one person must have adequate knowledge to review the reliability of financial statements. The scope of power and duties is clearly specified. Directors
qualifications, or b. foreign auditors 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
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
not becoming an empty box (without business operations). The intermediaries are required to regularly supervise the service providers to ensure efficiency of the performance (except for group 2
เป็นการไม่ประกอบธุรกิจ (empty box) โดยผู้ประกอบธุรกิจต้องกำกับดูแลผู้ให้บริการอย่างมีประสิทธิภาพ (ยกเว้นงานกลุ่ม 2) การแต่งตั้งที่ปรึกษาทางการลงทุน (Investment Advisor: IA ) ตามมาตรา 100 * ใช้
trustworthiness in regard of undertaking such securities businesses; "major shareholder" means any person directly or indirectly holds shares of securities company exceeding ten percent of voting shares of such