Under the SEC’s policy, digital asset business operators are not allowed to provide or support deposit taking and lending services to prevent possible damage to digital asset investors and the public in the possible event of service discontinuance or financial problems that may occur on a continuous or concurrent basis among service providers as has recently been the case for foreign counterparts. In addition, the draft regulation is expected to further clarify the scope of supervision of digita...

, held a joint meeting to discuss and exchange views on strategies for promoting, developing, and supervising digital assets, including the involvement of the government, the Thai Digital Asset

companies on interesting topics, e.g., the use of technology in the accounting field, the roles and responsibilities of the CFOs in an effective and transparent communication with the stakeholders. Over the

INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...

concerning the amendments to the IPO approval regulations in the part of the issuer’s qualification of non-involvement in any illegal business. The essences of the amendments are as follows:    (1) Revising

realized losses, consistent with realization effect by Imas (2016).  Well-developed hypotheses. Well executed analyses.  Useful and interesting dataset.  Policy implications.  A few comments for

from insufficient involvement of engagement partners and engagement quality control reviewers (EQCRs) and incomplete audit manuals as required by quality control standard. Findings by respective average

compromise business opportunities.The SEC is therefore proposing to amend the IPO regulations by clarifying the issuer’s qualification of non-involvement in an illegal business to ensure clarity and

and ASCO, has worked on this project, aiming to achieve three objectives, consisting of Coverage: to expand the analysis on interesting  securities that lack research papers, such as companies in

corporate fund raising through bond issuance. The project will provide the business operators interesting in bond issuance with a forum to exchange views and experiences with institutional investors and for