found in various jurisdictions raised serious concerns among capital market regulators on the quality of financial statements and more stringent quality control on audit work has been imposed to regain
Information of Securities Issuer stipulate that the auditor who audits and certifies financial statements of foreign entity whose securities are publicly offered in Thailand market must be approved by the SEC
offered in Thailand market must be approved by the SEC. Therefore, the SEC hereby issues the regulations on approval of foreign auditors in the Capital Market as follows; Foreign auditors who wish to be
respect of which Section 29 in conjunction with Sections, 35,36,45,48 and 50 of the Constitution of the Kingdom of Thailand allow to be done by provisions of law, the Finance Minister prescribes the
respect of which Section 29 in conjunction with Sections, 35,36,45,48 and 50 of the Constitution of the Kingdom of Thailand allow to be done by provisions of law, the Finance Minister prescribes the
Securities Companies Net Capital Rule (NCR) Outsourcing Activities Note: * General functions include; for example; risk management, inspection and internal control, compliance, etc. **Central
, in respect of which Section 29, in conjunction with Section 35, Section 36, Section 45, Section 48 and Section 50 of the Constitution of the Kingdom of Thailand allowed to be done by virtue of
, in respect of which Section 29, in conjunction with Section 35, Section 36, Section 45, Section 48 and Section 50 of the Constitution of the Kingdom of Thailand allowed to be done by virtue of
will be capable of regular monitoring the quality of audit work performed by such auditor, which resembles the international supervisory framework. The audit quality control regulatory shall be performed
audit quality control system of the audit firm. As such, the auditing must be carried out under the good quality control system both at firm level and engagement level. In response to the aforesaid, the