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, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators (IFIAR) Financial Accounting Standards Board (FASB) International Accounting Standard Board
) Public Offering (PO) Qualifications and approval rules - Applicable to the offering of bonds only. - For the offering of bonds, the approval will be granted upon the registration of the transfer
, the mutual fund management companies must complete the transactions within five business days from the date of accepting transfer orders from the unitholders. (5) In the case of fund dissolution, the
, the mutual fund management companies must complete the transactions within five business days from the date of accepting transfer orders from the unitholders. (5) In the case of fund dissolution, the
confidence and prevent recurrence of the problematic issue. In response to the said incidents, the International Organization of Securities Commissions (IOSCO) issued “Principle of Auditor Oversight," to its
of financial report to ensure that public disclosure of financial report is accurate, transparent, useful to the investors and prepared in compliance with international standards. In so doing, the
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เป็นไปตาม International Financial Reporting Standards (IFRSs) ที่กำหนดโดย International Accounting Standards Board (IASB) และมาตรฐานการสอบบัญชีให้เป็นไปตาม International Standards on Auditing (ISAs) ที่
will be capable of regular monitoring the quality of audit work performed by such auditor, which resembles the international supervisory framework. The audit quality control regulatory shall be performed