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
qualification, work experience and training course in accounting knowledge. 3.2.2 Orientation course in accounting and finance or Continuing development course in accounting knowledge for CFO and Chief
) The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators
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
effort towards encouraging and supporting Thailand Federation of Accounting Professions in prescribing accounting professional standards to be in line with the international, both the development of
> Infrastructure Fund Regulations SHARE : Detail Content Infrastructure Fund Regulatory Summary Related Rules and Regulations As the country is in focus on development of several infrastructure projects, an
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
violate the professional code of ethics or international auditing standards, and the violations lead to negative effect to the overall reliability of the Thai Capital Market. Normal 1. Qualification of