alternative. Investments through a mutual fund greatly benefit investors, especially retail investors, in that they can better diversify the investment risks, and receive professional services in monitoring and
alternative. Investments through a mutual fund greatly benefit investors, especially retail investors, in that they can better diversify the investment risks, and receive professional services in monitoring and
. Signature of the applicant is required Certification of auditor's professional qualification in the form as publicized in the SEC's website . Signature of the applicant is required. Certification of
. Signature of the applicant is required. Certification of auditor's professional qualification in the form as publicized in the SEC's website . Signature of the applicant is required. Certification of
; lack of professional ethics or violation of or non-compliance with the regulations under the law governing accounting professions and other additional regulations prescribed by the law governing
accounting professional standards to be in line with the international, both the development of accounting standards according to IAS and IFRS prescribed by the International Accounting Standards Board (IASB
, prudence and care in carrying out the tasks professionally; Upholding professional code of ethics; Preparing working paper which must be maintained as a record for a minimum of 3 years; Reporting to the SEC
, prudence and care in carrying out the tasks professionally; Upholding professional code of ethics; Preparing working paper which must be maintained as a record for a minimum of 3 years; Reporting to the SEC
reporting and audit oversight 2. Auditor Supervision The SEC has put its continuing effort on auditor supervision as the auditor's role of independent professional is fundamental to investor
date of filing an application for approval with the SEC. For a Chief Accountant In case of a Thai company, a chief accountant must be a professional accountant charged with accounting duties with