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

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

) ​​checking the basic individual qualifications of the applicant i.e. having extensive audit ​              experience, holding a CPA license, not possessing prohibited characteristics and

) ​​checking the basic individual qualifications of the applicant i.e. having extensive audit ​              experience, holding a CPA license, not possessing prohibited characteristics and

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

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

interpretation of the “Executive” in relation to “person holding executive position in Accounting or Finance Department whose rank is not lower than departmental manager” ​ Regarding the Notification of the

-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

-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