application in accordance with the fast track rule must meet the prescribed criteria, for instance, during the past year, there is no record of being ordered to amend its financial statements or to explain or
entities in the capital market, and is one of the most crucial factors to enhance investor confidence in the Thai capital market. Thus, the SEC has always put its best effort to supervise and improve quality
at both individual auditor level and firm level. In order to enhance quality and reliability of the financial disclosure system of the entities and auditors, the SEC has revised the rules on approval
SEC has revised rules on granting approval of auditors in its continuing efforts to enhance audit quality of financial statements of entities under the SEC oversight to ensure confidence on financial
established under the law of foreign jurisdiction and meet the criteria specified in the SEC regulations to be listed on the Thai stock exchange and offered to investors in Thailand. This offers the investors
meet the criteria specified in the SEC regulations to be listed on the Thai stock exchange and offered to investors in Thailand. This offers the investors the flexibility to trade the units of foreign
established under the law of foreign jurisdiction and meet the criteria specified in the SEC regulations to be listed on the Thai stock exchange and offered to investors in Thailand. This offers the investors
- - - Available only if the issuers' qualifications meet the requirements. Period of time required in observing + considering the application - - 15 days for the consideration. Fast track: Observation = 10 days if
whether applicant's qualification meet with Fast Track Approval Conditions Approval Process Relevant laws and regulations 2.8.1 Introduction Whereas Section 61 Section 89 and Section 199 of the
foreign auditors Introduction Checking whether applicant's qualification meet with Fast Track Approval Conditions Approval Process Relevant laws and regulations 2.8.1 Introduction Whereas Section