attach to the audit firm equipped with audit quality control system. These efforts will support the Thai capital market and Thai accounting professions to gain more investor confidence, both domestic and
) The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators
reports for clients' review 4. Equipped with an electronics platform in rendering services. An arrangement of knowledgeable and competent staffs is required for taking part in determining processes and
asset is generating or expected to generate revenue of not lower than 80% of the total income of the aggregate entity. Investment categories An IFF can choose to invest in following categories as
projects which have not yet generated commercial revenue. Investments in infrastructure assets Three Types of qualified investments are: direct investment through obtaining ownership of assets
a large scale (the same consideration criteria as applied for IFFs, mutatis mutandis) *Greenfield herein refers to infrastructure projects which have not yet generated commercial revenue
received from committing an offence along with the interest arising from such money shall be remitted to the Ministry of Finance as state revenue under Section 317/12 of the amended SEA and Section 99
Ministry of Finance as state revenue. 2. Criminal prosecution per the process of judgment Other offences that are not subject to a criminal fine, or whose offender refuses to enter the fining