or falsifying documents. SEC has therefore issued regulations specifying suspicious circumstances and the procedure for obtaining facts relating to such circumstances to be in accordance with the
SEC Secretary-General Ruenvadee Suwanmongkol said: “The auditing context has evolved significantly over time. The SEC thus revises the requirements on approval of auditors in the capital market specified in the SEC Office Notification No. Sor Shor. 39/2553 to be in line with the current situation. The amendments aim to facilitate high potential auditors’ entry into the capital market to sufficiently support capital market growth. Essentially, the amendments will (1) lower the requirement...
Pursuant to Section 89/25 of the SEA, the auditor has the duty to report suspicious circumstances that were found from the audit in accordance with the auditing standards. SEC therefore proposes
million baht is 25.61 million baht too expensive. Instead, an appropriate price should be 141.89 million baht. Besides, it is uncertain whether the property development project will be a definite success
containing the COVID-19, economic growth is forecasted to contract by -7.8%1; the lowest growth among ASEAN countries. In addition, a range of political issues are loading to an uncertain economic recovery
effects on the financial statements of undetected misstatements, if any, could be material but not pervasive ( 2.2.1 Circumstances beyond the control of the entity (paragraph number........) ( 2.2.2
the Company. Therefore, for the purpose of certainty and to prevent the disclosure of uncertain information to the Company’s shareholders and general investors, the Company has not disclosed information
been a change in the necessary circumstances as provided in the first paragraph, the Minister upon the recommendation of the SEC may modify or change the conditions already specified.