the consistency and cybersecurity that is appropriate and sufficient to protect against possible risks from cyber threats. _____________________________

(Luypaert and Van Caneghem 2014). Theoretically, an audit can be viewed as an economic goods or a professional service process (Knechel et al. 2020). Introduction Economic goods viewpoint Professional

other related rules.  The draft amendment, having previously undergone a focus group consultation, aims to remove impractical procedures and enhance consistency of relevant provisions under the principle

Thailand regarding purchases of digital assets overseas and payments for related expenses. The intended outcome of the  proposed amendment is to promote consistency and common standards of business operation

allow more time for preparing necessary documents and ensure consistency with the guidelines for submitting other documents as required.  The consultation paper is available at https://www.sec.or.th/TH

appropriateness and consistency with current situations. The two notifications are:   (1)  Notification of the Office of the Securities and Exchange Commission regarding Reporting of Results of Public Offering

offer for sale of newly issued debt securities*, and 3) bills that are not securities.  To enhance regulatory clarity and consistency with business practices of the private sector, the SEC is proposing to

SEC is seeking public comments on amendments to the rules regarding financial statement forms for securities companies and derivatives business operators to ensure their consistency with Thai

disclosure and risk warnings on such issues to ensure consistency and proper conduct by DA operators. The essences are as follows: (1) DA operators must disclose the risks on their financial condition

To enhance clarity and consistency with the current business practices of the private sector, the SEC has issued regulations revising the characteristics of “bills” deemed as “securities,” which