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
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
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of Good Corporate Governance and Prevention of Frauds Regulatory Summary of Approved Auditor in Capital Market Related Rules and Regulations Related Forms Quality Assurance & Review Independent
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
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
less than 10 million baht The number of independent directors at a minimum of one-third of the board of directors A minimum number of two Thai national directors (one of the two must be an
benefit of beneficiaries, according to terms set out in a trust instrument. A trustee of an infrastructure trust must hold a license granted by the SEC and be independent from the trust manager
authorization letter + information regarding independent directors b. Shareholder Approval A vote of not less than three-fourths of the total number of votes of shareholders attending the meeting who are