notification is implemented/enforced practically, transparently and effectively. ​10. ​Seek approval from SEC Board/CMSB/SEC Office before the notifications become effective *  ​11. ​Publicly disclose in the

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

financial information. In cases where the SEC finds that the financial statements contain incorrect information or misstatement, it will order the company to rectify such financial statements and publicly

securities and whether they are offered privately or publicly. These are important factors to determine the level of impact: T​​ype of securities Who offers the  securities Nature of offers Regulations New

information of such foreign fund is made publicly available. i.e. A 6-month report/an annual report: (1) In a printed/ CD; (2) Publicized on the mutual fund management company's website, provided that the

securities are publicly offered in Thailand market must be approved by the SEC. Therefore, the SEC hereby issues the regulations on approval of foreign auditors in the Capital Market as follows; Foreign

statements shall be prepared in accordance with the Thai Financial Reporting Standards for Publicly Accountable Entities (PAEs). 2. The issuers shall not fail to file the financial statements or related

fund of more than 20% of its NAV, to be disclosed within 15 days from the first day the information of such foreign fund is made publicly available. i.e. A 6-month report/an annual report: (1) In a

the Thai Financial Reporting Standards for Publicly Accountable Entities (PAEs). 2. The issuers shall not fail to file the financial statements or related reports to the SEC/ SET. 3. The directors and

securities are publicly offered in Thailand market must be approved by the SEC. Therefore, the SEC hereby issues the regulations on approval of foreign auditors in the Capital Market as follows; Foreign