) and the Thai auditing standards in conformity with the International Standards on Auditing (ISA) prescribed by the International Auditing and Assurance Standards Board (IAASB). Supporting Accounting
from 1 January 2018 onward) - In case of using the examination results of CISA Level 1 or higher , CFA Level 1 or higher, FRM or CFP
from 1 January 2018 onward) - In case of using the examination results of CISA Level 1 or higher , CFA Level 1 or higher, FRM or CFP
entities in capital market The SEC requires preparation and disclosure of financial information in the financial statements of companies issuing securities through the capital market be in conformity with
at both individual auditor level and firm level. In order to enhance quality and reliability of the financial disclosure system of the entities and auditors, the SEC has revised the rules on approval
audit quality control system of the audit firm. As such, the auditing must be carried out under the good quality control system both at firm level and engagement level. In response to the aforesaid, the
established in conformity with relevant laws; appoint a trust manager; prepare a trust property account in segregation from a trustee account; ensure that the units are not allocated to investors who are not
established in conformity with relevant laws; appoint a trust manager; prepare a trust property account in segregation from a trustee account; ensure that the units are not allocated to investors who are not
taking custody of clients' assets 10 million baht. Others 1 million baht. *Except agricultural derivatives licenses whose the minimum registered capital remains at the previous level of 50 million baht
passed by the unitholders (1) In case of amalgamation/merger of the mutual fund with the same investment policy and level of risk spectrum, must obtain majority resolution by unitholders of each fund