international, and better facilitate Thai companies in cross-country raising funds. Independent Audit Inspection Activities Report 2022 Independent Audit Inspection Activities Report 2021 Independent Audit
of any restrictions, sharing holding shall not be less than 40% of the voting rights). A Trust for high net-worth investors vs retail investors Key provisions in the regulations governing Infra
ownership of the business. Positive gains of the company will also benefit the shareholders. However, the capital increase may cause a dilution effect on shareholders. Therefore, supervision of the program
rights). A Trust for high net-worth investors vs retail investors Key provisions in the regulations governing Infra Trust regarding high net-worth investors and retail investors are summarized as
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the public. A listed company must use proceeds from the approved offering of shares in accordance with the objectives of the capital increase indicated in the notice calling shareholders' meeting. A
training by IOD). The structure has check and balance system: Independent directors and the audit committee are independent pursuant to the rules. Independent directors are ≥ one-third of the total number
auditor supervision as the auditor's role of independent professional is fundamental to investor confidence in publicly disclosed corporate financial information. The Securities and Exchange Act of 1992
Regulatory Summary of Approved Auditor in Capital Market Related Rules and Regulations Related Forms Quality Assurance & Review Independent Audit Oversight Handbook for approval of foreign auditors
) The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators