in line with the current average period wherein an auditor is entrusted to be the engagement partner or the auditor affixing signature to express an opinion to financial statements on behalf of the

The proposed amendments aim to improve the rules and guidelines for operating digital asset businesses to be more timely and appropriate in line with the industry developments and the current

financial statements via the Electronic Information Transmission System of the Stock Exchange of Thailand (SET) in August 2018.  The misconduct of the four current and former executives and directors* is

Upon the review of the Securities and Exchange Act, SEC finds that certain provisions of the law do not support the issuance of debt securities under the current economic situations. For example, the

regulatory framework that requires issuance and revision of necessary rules and regulations and promotion of effective enforcement in line with international standards and current situations.   In this

Pursuant to the existing regulations that have been effective since 2004, listed companies are required to pay an annual fee for submission of the annual registration statement to the SEC. In this regard, the annual fee is calculated based on the shareholders’ equity presented in the financial statements for the latest accounting year that have been submitted to the SEC. In case of a listed company not submitting the latest annual financial statements within the specified period, the SEC will ca...

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

concerned about both the current and future sufficiency of the firms’ human resources. In particular, some audit firms had no human resource planning that corresponded with their business plan to ensure

adequate time for their staff to complete audit work as required by the auditing standards. Based on our inspections of audit firms’ human resource structure, the SEC was concerned about both the current and

different intermediaries. Such repetitive filing causes inconvenience and higher cost of accessing different capital market services from different intermediaries. This current practice may also affect the