operated in compliance with the specified process. Regarding the original documents, there is no regulation under the Electronic Transactions Act allowing electronic documents to be used as sole evidence in
requires that the auditor of the entities in the capital market be approved by the SEC so that the SEC will be capable of regular monitoring the quality of audit work performed by such auditor, which
Corporate Governance Committee, originally operated by the Stock Exchange of Thailand. The SEC later took over the site administration and has since further developed the contents to cover comprehensive
objectives for administration of the regulations and rules are as follows: Investors have access to information and make confident decisions on investment. The capital market is operated with fairness
a quantity and complexity of transactions that are sufficient for demonstrating knowledge and capacity of the auditor and audit engagement quality; and - having cumulatively performed audit duties
considered that auditor already performed duties in compliance with Section 89/25. However, in case auditor has discovered suspicious circumstance but the limitation on scope is imposed by client, as a result
executives who have performed their duties with care and loyalty and more severe penalties may be imposed on directors or executives who commit a fraud. Q: In case where the board of directors hires an