accounting profession to be in line with international standards To raise the quality of financial information contained in the financial statements of the entities in the capital market, the SEC puts its
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
rate of the last 1year period from the day the company wishes to raise the rates: (1) Higher than the ceiling rate for < 5%, the company shall notify the unitholders at least 60 days in advance of the
of directors but not less than three persons. The audit committee consists of at least three persons and at least one person must have adequate knowledge to review the reliability of financial
infrastructure business to raise funds from investors by offering income-producing projects. The proceeds are capitalized in development of new projects, thereby reducing fiscal burdens and public debts while
trustworthiness in regard of undertaking such securities businesses; "major shareholder" means any person directly or indirectly holds shares of securities company exceeding ten percent of voting shares of such
reliability of the Thai Capital Market. Normal 1. Qualification of approved auditor s (Reference to clause 6(2) and Clause 8) Individual Qualifications being a certified public accountant