resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
determine a violation and take an action on any individual or firm, the SEC would investigate and gather information, facts and evidence concerning the violation. Generally, an alleged offender may clarify or
Individual Clients (SEC Circular SEC. Thor. 1/2547) To be filed within seven days of the following week. Monthly Reports Unaudited Monthly Financial Statement (Form Bor.Lor. 2 & Bor.Lor. 2/1
business and credit foncier business; (3) securities company under the law on securities and exchange ; (4) life insurance company under the law on life insurance; (5) financial institution set up under
business, securities business and credit foncier business; (3) securities company under law on securities and exchange ; (4) life insurance company under law on life insurance; (5) financial institution
company licensed to undertake securities business in the category of mutual fund management; (d) life insurance company under law on life insurance; (e) financial institution or legal entity
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
over five years per period 2.1.2 Qualification of Approved Auditor An auditor to be granted approval by the SEC shall possess qualifications of an individual person and of the firm to
law on securities and exchange ; (4) life insurance company under the law on life insurance; (5) financial institution set up under specific law as specified by the SEC and published in the Government
-third of its maximum capacity to an individual client, or to a group of associated persons, in case that the buyers/end users of product/services are not the government agencies. This is not applied on