entities in the capital market, and is one of the most crucial factors to enhance investor confidence in the Thai capital market. Thus, the SEC has always put its best effort to supervise and improve quality
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
SEC has revised rules on granting approval of auditors in its continuing efforts to enhance audit quality of financial statements of entities under the SEC oversight to ensure confidence on financial
Capital The objectives for the determination of minimum paid-up registered capital are to support businesses of different models; enhance competitiveness for the intermediaries; suit respective risk types
(in case of selling to retail investors, listing of the units in the Stock Exchange is required to enhance the liquidity). In case the asset value of Greenfield* projects > 30% of the total asset
finance or continuing development course in accounting knowledge. The purpose of the provision is to ensure that CFOs and chief accountants will consistently enhance their knowledges and competency. In
(in case of selling to retail investors, listing of the units in the Stock Exchange is required to enhance the liquidity). In case the asset value of Greenfield* projects > 30% of the total asset
. The government has been supporting the scheme with tax benefits as follows: exemption of dividend tax for ordinary persons up to 10 years from the fund's registration date (currently, a 10% dividend tax
in accordance with ordinary business Necessity and reasonableness / opinion of the Audit Committee Policy or trend of future transactions Management Discussion & Analysis (MD&A) Important points
. The government has been supporting the scheme with tax benefits as follows: exemption of dividend tax for ordinary persons up to 10 years from the fund's registration date (currently, a 10% dividend tax