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
of Mutual Fund 17. Dividend payment A mutual fund may pay dividends from its retained earnings or net profits in the accounting periods that the mutual fund have retained earnings or net profit
of Mutual Fund 17. Dividend payment A mutual fund may pay dividends from its retained earnings or net profits in the accounting periods that the mutual fund have retained earnings or net profit
at least three persons and at least one person must have adequate knowledge to review the reliability of financial statements. The scope of power and duties is clearly specified. Directors
interest income received from any assets of the fund; (3.2) The amount of the dividend payment shall not exceed 30% of retained earnings or net profit in that accounting period, whichever amount is lower
interest income received from any assets of the fund; (3.2) The amount of the dividend payment shall not exceed 30% of retained earnings or net profit in that accounting period, whichever amount is lower
to seek for benefits Consider distribution of profit shares to the trust unitholders Organize meetings of the trust unitholders annually, and by request of the unitholders Related Rules and
qualifications, or b. foreign auditors violate the professional code of ethics or international auditing standards, and the violations lead to negative effect to the overall reliability of the Thai Capital Market
violate the professional code of ethics or international auditing standards, and the violations lead to negative effect to the overall reliability of the Thai Capital Market. Normal 1. Qualification of
expenditure, sources of capital (debt / equity)) Performance (income and equity of business, expenditure, revenue or special expense, financial cost, the rates of gross profit and net profit) Important