severe damage or a negative impact on public interest, or when a chance to clarify cannot be given to the alleged offender per se. If the gathered evidence presents a sufficient ground for enforcement, the
) The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators
ago or such behavior is not severe to the extent that the person should not be entrusted to perform duty as auditor of entities in the capital market, the SEC may disregard such facts as a cause for
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
, revenue or special expense, financial cost, the rates of gross profit and net profit) Important financial ratios Factors which may affect the financial status and performance Events and factors