based on existing shares, whereas ESOP involves issuing https://www.sec.or.th/EN/Pages/LawandRegulations/EmployeeJointInvestmentProgram.aspx English (United States) InfrastructureFund total income of the

certifying financial statements of entities whose ​securities are publicly traded in main board of foreign stock exchange, shall be granted  the approval as foreign auditors in the capital market withoutfull