certified financial statements. Therefore, the Securities and Exchange Commission requires that listed companies rotate their auditor every five accounting years.   CG-ROSC​   Assessment recommends that

certified financial statements. Therefore, the Securities and Exchange Commission requires that listed companies rotate their auditor every five accounting years.   CG-ROSC​   Assessment recommends that

by Mr. Thirachai Phuvanatnaranubala, Secretary-General, Securities and Exchange Commission, Thailand, at the OECD-ADBI 7th Round Table on Capital Market Reform in Asia, Tokyo, October 27, 2005 การสร้าง