Department whose rank is not lower than departmental manager" as to whether it includes every person whose title is departmental manager. Specifically, if the CFO in some companies holds higher position than

imposed when the SEC is granted an approval of the Civil Sanction Committee, which comprises five members, namely:        (1) the Attorney-General;        (2) the Permanent Secretary of the Ministry of

Businesses of 2018. The Criminal Fining Committee comprises three independent third-parties appointed by the Ministry of Finance, namely:      (a) representative of the Royal Thai Police;      (b

. The inquiry is on the interpretation of the term “person holding executive position in Accounting or Finance Department whose rank is not lower than departmental manager" as to whether it includes every