independence of the firm. - Precisely define the ‘related entities’ to enable the audit firms to completely disclose and consider the independence regarding related entities. The process to evaluate the

example, the issuer have never been rejected any PO submissions due to suspicion in severe inappropriate behavior in the past five years.The revised rules aim to prevent non-listed companies with severe

· Forms 2 Does the firm have policies and procedures for the retention of firm’s documentation for a period of time sufficient to permit those performing monitoring and review procedures to evaluate the

a guidance for companies to evaluate their internal control adequacy. This evaluation form is based on COSO1s framework (The Committee of Sponsoring Organizations of the Treadway Commission) revised

will be able to operate the businesses after receiving the licenses from Minister of Finance.”If people have suspicion on investment in digital assets, please notify SEC at 1207

inspection to evaluate its compliance with its policies and procedures? – Monitoring Process If yes, please specify 1) Who perform such function e.g. in-house, outsource, network firm? 2) How often the firm

observation that could lead to suspicion of an abnormal transaction in the journal vouchers. However, an auditor did not provide the additional procedures to follow up the reason for these findings. For example

Questionnaire A Monitoring the Firm’s Quality Management Policies and Procedures Firm's Reference /Guidance Notes Description A1 Does the whole firm perform inspection to evaluate its compliance with

, otherwise, investors may lose a large amount of money. Those who have been persuaded or have suspicion, please contact SEC Help Center at 1207,” Rapee added.Those who are interested and intend to apply for

Documents / email/messages related to the application and services Advertising/solicitation documents or trading documents ​Contract, trading order, confirmation note, etc. 3 Suspicion of fraud or