understanding of the financial reporting standards. Those in charge of accounting department and executives should emphasize on continuing professional education and encourage accounting staffs to attend seminars
Thailand and Hong Kong 1. The Securities and Futures Commission (SFC) and the Securities and Exchange Commission of Thailand (SEC) signed a Memorandum of Understanding concerning Mutual Recognition of
Memorandum of Understanding (MoU) between the Securities and Futures Commission of Hong Kong (SFC) and the Securities and Exchange Commission of Thailand (SEC) Concerning Mutual Recognition of
control system at the firm level and the individual engagement level, the SEC encourages all stakeholders to attain a better understanding and awareness of their roles within the ecosystem, from the
Memorandum of Understanding concerning Mutual Recognition of Covered Funds and Covered Management Companies and related cooperation (Memorandum) on 20 January 2021 (as amended from time to time). 2. In this
auditor’s understanding of his/her client. The planning and performing of these procedures, whether alone or in combination with tests of details, should be in accordance with the requirements of the relevant
involved in preparing financial reports understand their roles and responsibilities relevant to the quality of the financial reports. Due to the in-depth understanding of both the nature of their business
taking into account the best interest of unit holders. In addition, the applicant shall comply at least with the following criteria: (1) no reasonable doubt of the applicant’s financial position which may
for eligible Social Projects in recognition of the diversity of current views and of the ongoing development in understanding of social issues and consequences. The SBP encourage all participants in the
application shall be in the Form 35-1 as provided in the SEC electronic system; (2) in case where an offer for sale of newly issued shares by a public limited company with no doubt in good corporate governance