Monitoring on Financial Report of Business in Capital Market Related Web Links SHARE : For More Information ContactUs Audit Oversight Department Tel. +66-2263-6097 / +66-2263-6096 Financial Reporting
requires that the auditor of the entities in the capital market be approved by the SEC so that the SEC will be capable of regular monitoring the quality of audit work performed by such auditor, which
can better diversify the investment risks, and receive professional services in monitoring and managing the investments. Establishment of Mutual Funds Cross-boder Offering of Funds Offering for Sale
) prescribed by the International Auditing and Assurance Standards Board (IAASB). Supporting Accounting Profession to be in line with International Standards Auditor Supervision Monitoring on Financial Report
the following orders: rectification of non-compliance operation, restriction of defective business operation, disclosure of improper behaviors, and suspension or revocation of approval, etc
with international standards 2. Auditor supervision 3. Monitoring on financial report of entities in capital market The SEC requires preparation and disclosure of financial information in the
transfer restriction, features of the instruments, draft terms and conditions and a Sukuk trustee appointment agreement (in case of secured Sukuk/ Sukuk with a Sukuk trustee). - Can be offered only to
restriction, features of bonds, draft terms and conditions and a bondholders' representative appointment agreement (in case of secured bonds/ bonds with a bondholders' representative). - For the offering of
an approval. The following qualifications will be considered: 1. Features [3] and the name of instruments comply with the requirements. 2. The transfer restriction is registered, including features of