Section 121 Securities and Exchange Act B.E. 2535 Section 121. A mutual fund supervisor shall be a commercial bank or a financial institution which has qualifications as specified in the notification
29.39 KPMG 3 3 1 (Leadership Responsibilities for Quality within the Firm) KPMG 3 KPMG KPMG KPMG KPMG 3 2 (Relevant Ethical Requirements) KPMG Public Interest Entities signing partner engagement partner
; (2) “supervisor” means a person in charge of supervising the work of financial advisory unit who has been or is to be assigned to co-sign with the financial advisor in the letter of certification of
Exchange Commission No. SorNor. 45/2541 Re: Qualifications of Mutual Fund Supervisors (No.3) dated 4 November 1998. Clause 2. In this Notification: “Fund supervisor” means the mutual fund supervisor; “Mutual
Exchange Commission No. SorNor. 45/2541 Re: Qualifications of Mutual Fund Supervisors (No.3) dated 4 November 1998. Clause 2. In this Notification: “Fund supervisor” means the mutual fund supervisor; “Mutual
supervisor, assets assessment company and property management person, as the case may be; 2. Person which holds shares or be a partner of the person in 1. exceed 30 percent of total shares sold or amount of
of total shares sold of such advisor, mutual fund supervisor, assets assessment company and property management person, as the case may be; 2. Person which holds shares or be a partner of the person in
) EY 4 EY EY AQI 3 EY (3:1) 6:1) EY senior manager manager EY staff turnover 27.33%) (20.31%) EY EY career path) succession plan) EY 3.5 (Engagement Performance) EY engagement partner ) EY 2 engagement
ภาคผนวก 1. ค านิยาม 1.1 ผู้สอบบัญชีหลัก (“key audit partner”) หมายความว่า ผู้สอบบัญชี ที่รับผิดชอบงาน ผู้สอบทานการควบคุมคุณภาพงาน หรือผู้สอบบัญชีอื่นในกลุ่มผู้ปฏิบัติงาน ซึ่งเป็นผู้ตัดสินใจหลักหรือ
Securities and Exchange Commission Notification of the Office of the Securities and Exchange Commission No. OrNor. 3/2544 Re: Registration of Persons Qualified to Be a Mutual Fund Supervisor