at both individual auditor level and firm level. In order to enhance quality and reliability of the financial disclosure system of the entities and auditors, the SEC has revised the rules on approval
(in case of selling to retail investors, listing of the units in the Stock Exchange is required to enhance the liquidity). In case the asset value of Greenfield* projects > 30% of the total asset
(in case of selling to retail investors, listing of the units in the Stock Exchange is required to enhance the liquidity). In case the asset value of Greenfield* projects > 30% of the total asset
พลังงานสะอาด Standards / Principles / Guidelines Climate Bond Standard Version 3.0 ENG THAI (unofficial) (Nov 2018+update Dec 2019) Sector Criteria - Transport (version 1.0) ENG THAI (unofficial
พลังงานสะอาด Standards / Principles / Guidelines Climate Bond Standard Version 3.0 ENG THAI (unofficial) (Nov 2018+update Dec 2019) Sector Criteria - Transport (version 1.0) ENG THAI (unofficial
, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators (IFIAR) Financial Accounting Standards Board (FASB) International Accounting Standard Board
entities in the capital market, and is one of the most crucial factors to enhance investor confidence in the Thai capital market. Thus, the SEC has always put its best effort to supervise and improve quality
SEC has revised rules on granting approval of auditors in its continuing efforts to enhance audit quality of financial statements of entities under the SEC oversight to ensure confidence on financial
Standards / Principles / Guidelines ASEAN International Capital Market Association (ICMA) ASEAN Sustainability Bond Standard (2018) ENG Sustainability Bond Guidelines (2021) - latest ENG THAI
with the international standard. Later in September, the SEC became a member of IFIAR. The SEC participation in the Forum will contribute to the international recognition in supervision on auditors in