discrepancy between the two Acts, which one auditor should adhere to? A: The requirement on information disclosure aims to protect auditor who has discovered suspicious circumstance acquired from normal
independence from the profession in the same way as specified by IOSCO. To support competitiveness of Thai listed companies and improvement of financial statements to conform to the international standards, the
improvement to meet international standards in all areas. It is undeniable that to achieve sustainable growth, the capital market and involved parties must take into account benefits and impacts of its
activities that indirectly contribute to improvement in the public health and welfare, environment conditions, safety of public lives and assets. 4. The name of fund shall begin with “Infrastructure Fund