of Thailand issued regulations and supervised business operation of securities companies. The Stock Exchange of Thailand oversaw members’ operation pursuant to the rules drafted by the Bank of Thailand

 means any legal entity obtaining the license to undertake securities business which is not: (1) any legal entity supervised by any other governmental agencies before obtaining securities business license

) the auditor notifies the SEC of the intention to terminate the performance of duty as an SEC-approved  auditor; (2) the auditor or the attaching audit firm lacks any specified qualifications; (3) the