financial statements in compliance with the International Accounting Standards Board (IASB) or the American Institution of Certified Public Accountants (AICPA) or the Financial Accounting Standards Board

category of mutual fund management shall be carried out by syndication of financial institution and other legal entities as specified in the Ministerial Regulation No.4 (B.E. 2535) promulgated under the

. 2545.] Clause 2  Securities company eligible to file the application under Clause 1 shall not- (1) be financial institution established under other laws; (2) have another securities company held its

Thai capital market. Thus, the SEC has always put its best effort to supervise and improve quality of financial report to ensure that public disclosure of financial report is accurate, transparent

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law on securities and exchange ; (4) life insurance company under the law on life insurance; (5) financial institution set up under specific law as specified by the SEC and published in the Government

Institution of Certified Public Accountants (AICPA) or the Financial Accounting Standards Board (FASB). Such financial statements must be audited and given opinions by authorized auditors in the countries where