international, and better facilitate Thai companies in cross-country raising funds. Independent Audit Inspection Activities Report 2022 Independent Audit Inspection Activities Report 2021 Independent Audit
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Regulatory Summary of Approved Auditor in Capital Market Related Rules and Regulations Related Forms Quality Assurance & Review Independent Audit Oversight Handbook for approval of foreign auditors
) The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators
auditor supervision as the auditor's role of independent professional is fundamental to investor confidence in publicly disclosed corporate financial information. The Securities and Exchange Act of 1992
of Good Corporate Governance and Prevention of Frauds Regulatory Summary of Approved Auditor in Capital Market Related Rules and Regulations Related Forms Quality Assurance & Review Independent
training by IOD). The structure has check and balance system: Independent directors and the audit committee are independent pursuant to the rules. Independent directors are ≥ one-third of the total number
less than 10 million baht The number of independent directors at a minimum of one-third of the board of directors A minimum number of two Thai national directors (one of the two must be an
systems and staffs; in case of a non-asset management company, additional qualifications are required such as a paid-up capital of not less than ten million baht, having at least one-third of independent
right to veto submission of proxy form + detail of independent directors nominated as a proxy. If shares are also allocated to the independent directors, interests of independent directors must be