and offer for sale of securities under the law of the Kingdom of Thailand; or (c) any non-compliance with the requirements, procedures, or conditions required in the offer for sale or the allocation of
สามารถรักษาระดับคุณภาพ งานสอบบัญชีใหมีมาตรฐานดีดังเดิม นอกจากนี้ หากบริษัท เอเอสทีฯ มกีารพิจารณาอยางสม่ำเสมอเก่ียวกับ ปญหาและอุปสรรคตอความเปนอิสระในเชิงประจักษ (Independence of Appearance) ที่อาจเกิด
practicable to employees of the securities company, including those entrusted by the company. Also, the procedures shall accommodate non face-to-face contact with the clients and the use of new or developing
, including those entrusted by the company. Also, the procedures shall accommodate non face-to-face contact with the clients and the use of new or developing information technologies in securities business
to employees of the securities company, including those entrusted by the company. Also, the procedures shall accommodate non face-to-face contact with the clients and the use of new or developing
their independence both of mind and in appearance, the SEC strongly recommends that the audit firms improve their documentation to include all relevant aspects of non-audit services under consideration
consideration from all aspects before concluding the inspection results. The QARP composes of 6 non-practitioner members and 3 practitioner members. To retain the independence of the QARP and their opinions, the
intermediary shall provide services by taking into account the best interests of a client , protection of client ’s interests, and preventing the causes of damage to investors and appearance of Thai capital
ที่ปรึกษำฯ ประกอบด้วย ผู้ทรงคุณวุฒิที่เป็นอิสระจำกผู้ประกอบวิชำชีพสอบบัญชี (“non - practitioner”) จำนวน 6 ท่ำน และ practitioner จำนวน 3 ท่ำน ทั้งนี้ เพื่อให้คณะท่ีปรึกษำฯ มีควำมเป็น อิสระในกำรให้ควำม
Panel (QARP) include providing opinions and recommendations to the SEC on the aud i t inspection results both at the firm level and the engagement level. The QARP comprises six non-practitioner members