Foreign Auditor (General case) Application for Approval of Foreign Auditor (In Case of being under supervision of internationally-recognized regulator) No. SEC.KorSor.(Wor) 48/2563 Subject Promotion
considered: 1. Financial statements shall be prepared in accordance with the financial reporting standards that are acceptable to lead regulator and there shall be no expression of opinion that the auditor's
and regulations. 3. Financial statements shall be prepared in accordance with the financial reporting standards that are acceptable to lead regulator and there shall be no expression of opinion that the
information specified in the effective registration statement and such change has been notified and approved by Home Regulator, the CIS Operator is required to submit a hard copy of a completed Form 69 – CIS
may be. In the case where there is a material change to the information specified in the effective registration statement and such change has been notified and approved by Home Regulator, the CIS
the case may be. In the case where there is a material change to the information specified in the effective registration statement and such change has been notified and approved by Home Regulator, the
the effective registration statement and such change has been notified and approved by Home Regulator, the CIS Operator is required to submit a hard copy of a completed Form 69 – CIS material update
notified and approved by Home Regulator, the CIS Operator is required to submit a hard copy of a completed Form 69 – CIS material update to the SEC Thailand within 10 days after Home Regulator approved
regulator who is a member of the International Forum of Independent Audit Regulators (IFIAR), or ii. an independent audit regulator of the EU Member States or third countries whose audit