funding sources.SEC found that one of the problems and difficulties that prevent SMEs from accessing funds in the capital market is the laws and rules concerning fund mobilization, which cause unnecessary

leave out unnecessary information. This will help clearly identify material information. The SEC in coordination with its approved auditors and the Institute of Certified Accounts and Auditors of Thailand

responsible financial management, proper financial values, and avoids unnecessary debt. These practices are expected to create a ripple effect of positive financial habits within educational communities.This

procedure to replace the performance of the audit committee because there is less possibility of damage to the customers and requirement of the audit committee may cause unnecessary burden on the business

Guillotine is the regulatory review of the existing laws and regulations. The reviewed laws and regulations that are unnecessary or do not keep pace with situations or remain obstacles to livelihoods or

meeting concluded that SEC would revise the supervision regulations which are problematic or unnecessary (regulatory guillotine) and consideration would be given to the differences in business models

legal requirement on minimum face value of debentures may be too high and hinder retail investors to access debt markets, or the prohibition of set-off can cause unnecessary procedures and fees to issuer

project to facilitate the business sector (Regulatory Guillotine*) in order to facilitate and reduce unnecessary costs for the business sector. The consultation paper is available at www.sec.or.th

for shareholders? meetings, (2) sue for damages from disclosure of falsified information, (3) claim to disgorge ill-gotten benefits obtained by company directors or management in bad faith and (4

should prohibit retaliation by the CRA or an employee against any employees who, in good faith, make such reports. 2. CRA INDEPENDENCE AND AVOIDANCE OF CONFLICTS OF INTEREST A. General 2.1 A CRA should not