2013 to the SEC Office and the SET on March 3, 2014. CGD failed to rotate an auditor, in the occurrence that the auditor has performed her duties on auditing or reviewing and expressed opinion on
. In addition, inception of mutual funds for non-retail (MF for non-retail) will no longer be permitted to avoid repetition of mutual funds for accredited investors, selling units to institutional and
companies.** By ensuring more appropriateness, less reporting repetition, and more flexibility for those responsible for the reporting, the amendment still ensures that the users receive sufficient
certified financial statements. Therefore, the Securities and Exchange Commission requires that listed companies rotate their auditor every five accounting years. CG-ROSC Assessment recommends that
caused by such differences. Clause 18 mutual funds and trusts shall rotate an auditor by complying with the rules prescribed in Paragraph 2, in the occurrence that the auditor has performed his/her duties
administrative sanction shall depend upon an uncertain future event; (3) the prescription to act or omit to act by the person subject to the sanction to rectify or prevent repetition of violation or non-compliance
market or capital market as a whole, or [ii] amendment, remedy or prevention against repetition of such similar facts or demeanors; (5) other demeanors of the person under deliberation which benefit or
issuers shall explain at least the causes and key factors that make the difference, including the effect thereof. Clause 23 The listed company shall rotate an auditor by complying with the rules prescribed
) rectification, or other acts which are useful for amendment, remedy or prevention against repetition of such similar facts or demeanors; (5) other demeanors of the person under deliberation which is benefit or