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...

involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of

, 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

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

financial reporting depends on the involvement of other stakeholders as much as it does on the work of the auditors, the SEC has also regularly addressed current financial reporting issues during seminars and

persons shall not be in aggregation at a time greater than one third of the total sold units of a mutual fund. Such limitations on unitholding are to ensure that investment units are widely allocated to

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

whenever necessary; Insufficient involvement of engagement partners and EQCRs in the engagement performance, such that their level of involvement does not correlate with level of audit risks, and thus

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

rather than environmental and governance involvement, thus suggesting that social activities should be weighted more heavily than other CSR measures. These results have implications for capital market