recent years before filing the application. Signatures of the audit firm's leader and authorized director with audit firm's seal (if any) are required every page. Both application form and supporting
International Standards on Quality Management 1 (ISQM 1); (2) having full-time CPAs and full-time assistant auditors as https://www.sec.or.th/EN/Pages/LawandRegulations/AuditorAccountRegulatorySummary.aspx Thai