reports based on Thailand accounting standards and audited by approved auditors 9. Related Party Transactions (RPT) / acquisitions/ dispositions of assets no restrictions subject to transaction sizes 10
reports based on Thailand accounting standards and audited by approved auditors 9. Related Party Transactions (RPT) / acquisitions/ dispositions of assets no restrictions subject to transaction sizes 10
) and the Thai auditing standards in conformity with the International Standards on Auditing (ISA) prescribed by the International Auditing and Assurance Standards Board (IAASB). Supporting Accounting
entities in capital market The SEC requires preparation and disclosure of financial information in the financial statements of companies issuing securities through the capital market be in conformity with
relating to asset appraisal regarding capital market transaction is significant and has impact on making investment decision of the public, appraisal requires a knowledgeable, capable and responsible person
SEC. Gor. 15/2538) To be filed within 60 days of the following year. Other Reports Report on Gross Operating Income for Annual Transaction Levy Calculation (Form 14-2) (Notification No. SorThor/Nor/Yor
are, such as, Risk factors Type of operation Capital structure Management structure Related transaction Evaluation report of the internal control system by Internal Auditor (IA) Management Discussion
conflict of interest must not do business which is in competition with the company. There must be no related party transaction (RPT) or potential RPT or if there is, there must be adequate measure to manage
) ; The auditor's report shall not have any of the following characteristics: A disclaimer or an adverse opinion on the financial statements; A qualified opinion on any significant transaction that
Office Rules and Regulation • Mutual Fund Management ○ Advertising ○ Procedure for Incorrect Pricing ○ Procedure for the default by Issuer ○ Transaction with Connected Person