a quantity and complexity of transactions that are sufficient for demonstrating knowledge and capacity  of the auditor and audit engagement quality; and - having cumulatively performed audit duties

performance and financial management for sustainable success" organized by the Thai Listed Company Association (The number of hours in attending this course before the effective date of the notification can be

for sustainable success ซึ่งจัดโดยสมาคมบริษัทจดทะเบียนไทย (โดยสามารถนับชั่วโมงของการอบรมในหลักสูตรดังกล่าว ที่มีการจัดอบรมก่อนวันที่ประกาศมีผลใช้บังคับ) หลักสูตร CFO's Orientation Course for New IPOs

businesses shall involve a quantity and complexity of transactions that are sufficient for demonstrating knowledge and capacity of the auditor and audit engagement quality; and - having cumulatively performed

business for not less than 1 year during the period of 5 years before filing an application for approval.  In this regard, such businesses shall involve a quantity and complexity of transactions that are