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
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
of directors but not less than three persons. The audit committee consists of at least three persons and at least one person must have adequate knowledge to review the reliability of financial
filings the offeror + FA together submit the application and certify the correctness of information provided. 2. Listing in the Stock Exchange no restrictions listing in the Stock Exchange is required 3
correctness of information provided. 2. Listing in the Stock Exchange no restrictions listing in the Stock Exchange is required 3. Offer for sale through an underwriter no restrictions with restrictions 4
certifies the correctness of the information. ** In case that the RM manages other REITs, types of the other REITs' assets must not be the same. (except for REITs converted from property funds) * FA must be
reliability of the Thai Capital Market. Normal 1. Qualification of approved auditor s (Reference to clause 6(2) and Clause 8) Individual Qualifications being a certified public accountant
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