auditor appointed by an audit firm is unable to perform audit work for a listed company and the audit firm has an insufficient number of auditors in the capital market to handle the situation, the listed

Bangkok, 12 January 2024 – The Securities and Exchange Commission (SEC) is seeking public comments on proposed amendments to the regulations requiring audit firms to maintain a minimum number of

the financial statements (paragraph number........) ( 2.2 The auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion, but the auditor concludes that the possible

one if an individual signal is a positive signal or good news, zero otherwise. Firms with a larger number of strong fundamentals obtain a higher score. • To obtain an average standardized aggregate

of shares to increase the foreign shareholding ratio, at any time, to not exceeding 49 percent in aggregate of the total number of shares sold; (b) obtain approval from the Extraordinary General

Association regarding the issuance and transfer of shares to increase the foreign shareholding ratio, at any time, to not exceeding 49 percent in aggregate of the total number of shares sold; (b) obtain

fundamental signal 23 is binary variable. I assign one if an individual signal is a positive signal or good news, zero otherwise. Firms with a larger number of strong fundamentals obtain a higher score. A

aggregate of the total number of shares sold; (b) obtain approval from the Extraordinary General Meeting of Shareholders No. 1/2018 on the entering into the connected transaction, i.e. the offering of the

exceeding 49 percent in aggregate of the total number of shares sold; (b) obtain approval from the Extraordinary General Meeting of Shareholders No. 1/2018 on the entering into the connected transaction, i.e

personnel while some of the existing capital market personnel will be required to obtain the SEC approval with a view to enhancing supervisory efficiency.The consultation paper is available on www.sec.or.th