Federation of Accountants International Forum of Independent Audit Regulators (IFIAR) Financial Accounting Standards Board (FASB) International Accounting Standards Board (IASB) ก.ล.ต. กับการยกระดับการกำกับ
on quality management established by the International Federation of Accountants (ISQM 1), and having at least 5 audit staff who have minimum academic qualification of a bachelor's degree who shall