. The current rules require both the issuers as well as all affiliates that engage in the main business of a group of companies to meet the qualifications and disclose information in the Filing Form
SEC. (This is the same channel for the current Form 81-1-IPO submission.)The consultation paper is available at https://www.sec.or.th/TH/Pages/PB_Detail.aspx?SECID=959. Stakeholders and interested
The proposed amendments aim to improve the rules and guidelines for operating digital asset businesses to be more timely and appropriate in line with the industry developments and the current
in line with the current average period wherein an auditor is entrusted to be the engagement partner or the auditor affixing signature to express an opinion to financial statements on behalf of the
As part of continuing efforts to support market confidence and business integrity, the OECD has launched in Asia a new set of corporate governance principles that were endorsed at the G20 Finance Ministers meeting in September 2015. The G20/OECD Principles of Corporate Governance provide recommendations for national policymakers on key corporate governance issues, such as shareholder rights, executive remuneration, financial disclosure, the behaviour of institutional investors, boardroom practic...
includes inspection of audit firms’ quality control systems, which has been running since 2010. According to the Activities Report 2021, audit firms in the capital market have continued to improve their
financial statements via the Electronic Information Transmission System of the Stock Exchange of Thailand (SET) in August 2018. The misconduct of the four current and former executives and directors* is
Upon the review of the Securities and Exchange Act, SEC finds that certain provisions of the law do not support the issuance of debt securities under the current economic situations. For example, the
regulatory framework that requires issuance and revision of necessary rules and regulations and promotion of effective enforcement in line with international standards and current situations. In this
Pursuant to the existing regulations that have been effective since 2004, listed companies are required to pay an annual fee for submission of the annual registration statement to the SEC. In this regard, the annual fee is calculated based on the shareholders’ equity presented in the financial statements for the latest accounting year that have been submitted to the SEC. In case of a listed company not submitting the latest annual financial statements within the specified period, the SEC will ca...