which the auditor is attached as prescribed by the regulations summarized below: Individual Qualifications (1) being a certified public accountant whose license is still valid; (2) being a leader of an
whose license is still valid, being a leader of an audit firm or equivalent or being a partner of an audit firm or equivalent, having met the following audit experiences criteria; - having affixed
audit firm's leader . Signature of audit firm's leader is required. Form 61-2F Certification and consensus of audit firm in the form as publicized in the SEC's website. Signatures of audit firm's leader
also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable audit quality control system of the audit firm. As such, the auditing must be carried out
https://www.sec.or.th/EN/Pages/LawandRegulations/AuditorAccount.aspx English (United States) AuditorQualityAssuranceReview also a team of knowledgeable and competent engagement partner and audit staff
persons. 2.2 In case of juristic persons: including unitholders and (1) A juristic person and a shareholder or a partner of the said juristic person who holds shares or partnership in such juristic person
เป็นช่องทางสำหรับผู้ที่ต้องการเข้ามาลงทุนในกิจการในลักษณะ direct investment โดยไม่ได้มุ่งหวังจะเข้ามาเป็นผู้มีอำนาจควบคุม หรือเพื่อรองรับการหา strategic partner ของกิจการ โดยผู้ที่เข้าร่วมลงทุนดังกล่าว
ended for at least two years prior to the date of filing. Not being a provider of professional services, a significant shareholder, controlling person, or partner of such provider with a service fee of