Section 91 Securities and Exchange Act B.E. 2535 Section 91. Where it is necessary to maintain the economic and financial stability of the country, or to protect the public interest, the Minister
whenever necessary; Insufficient involvement of engagement partners and EQCRs in the engagement performance, such that their level of involvement does not correlate with level of audit risks, and thus
, the SEC deems it necessary for the audit firms to be self-reliant, which always starts with an adequate supply of competent audit staff who possess thorough understanding of both accounting and auditing
draft prospectus with the SEC Office: (1) being opened for public price bidding; (2) having an explicit condition that the person chosen to purchase the securities issued by each company must be a single
clarity, a checklist of recommended or necessary pre- and post-issuance disclosures is provided in Appendix II of the SLBP. To ensure a smooth governance process, some issuers may find it convenient to make
necessary for fulfilling the duties of the mutual fund supervisor.
unitholders as well as to do all other acts as may be necessary for the completion of liquidation in accordance with the rules, conditions and procedures as specified in the notification of the SEC. The
than seven (7) days prior to the date of the meeting. Where it is necessary or urgent to preserve the Company’s rights and benefits, a meeting may be called by other methods and an earlier meeting date
the auditor by March 8, 2013. Earlier, the SEC found that the company’s management prevented the auditor to obtain sufficient information and audit evidence necessary for reviewing the financial
funeral expenses is chosen as the target. This target ensures that a person is not in financial ruin at death and has enough saving to pay her terminal, funeral expenses. • It is important to note that most