Section 7 Securities and Exchange Act B.E. 2535 Section 7. The Minister of Finance shall be in charge of the enforcement of this Act and shall have the power to issue ministerial regulations and

and subsequently lay out a proper and timely rectification plan. The audit firm leaders should be a champion in raising the awareness of the deficiency issue and allocating appropriate resources for the

obstacles to the securitization process. It is hoped that if the amendment can be carried out, it will speed up the process of transferring financial assets from financial institutions. ■ A coordinated effort

criteria that the listed company issued for assets payment = Amount (%) of shares that listed company issued for assets payment / amount of paid shares of listed company (as the Company does not issue shares

market to develop market diversification, expand investor base, and develop hedging tools that would support full-scaled, comprehensive transactions. The first priority issue of securities trading

Federation of Accounting Professions to issue interpretations on six principles to plug this loophole, with more to follow. To tighten the enforcement of company directors’ behaviour, we set up a disciplinary

partial tender offer of the business under Chapter 5 of the SEC Notification No. ThorJor. 12/2554. 1 In case of shares, regardless of class or issue, the total number of outstanding securities = ordinary

างประเทศ ที่ไดรับ rating (ขอ 53) 2 อันดับแรก (Issue size limit 20% ของแตละ issue สําหรับ กองทุนเปด ยกเวนกองทุนเปด auto redemption ) No company limit (2) ตราสารภาครัฐตางประเทศที่ไดรับ rating

audit-career candidates but this issue will require much cooperation from other stakeholders for it to have a chance at succeeding. As professional standards have constantly been amended and revised in an

INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...