establish witness protection measures which can be granted during the stage of SEC’s investigation. The measures will provide SEC another prospect to obtain credible information and evidence that will

be a qualified person with independence, objectivity and required competency;  (3) Update the requirements per current standards and guidelines to be in alignment with international standards and other

Audit Firm Name: Subject : Ethical Requirements Prepared by Date INDEPENDENCE, INTEGRITY AND OBJECTIVITY: A. Independence Procedures Checklist: Obtain a copy of the firm’s documented ethics

Does the firm have access to current guidance materials regarding the applicable independence, integrity, and objectivity requirements? a. If “yes,” describe the source of such material (such as access

General of SECC, said: “An additional MOU signing today is the witness of long friendship, market development and cooperation between the SECC and SEC Thailand. With this MOU, it will provide alternative

include the following procedures: (1) gathering of evidence considered necessary for fact proving; (2) admission of evidence, explanation or opinion of the SEC Office, an alleged person or a witness or

response to the changing environment and be able to protect the rights of retail investors. The SEC is pleased to witness the cooperation between institutional investors and the right protection volunteers

ปรึกษาการลงทุนทราบ · (ข) หลักปฏิบัติในการให้คำแนะนำอย่างเป็นอิสระ (independence and objectivity) ( (ค) หลักปฏิบัติในการปฏิบัติต่อลูกค้าประเภทเดียวกันอย่างเท่าเทียมกัน (fair treatment) · (ง) หลักปฏิบัติใน

strategies. Assessment criteria must therefore be adjusted in response to the changing environment and be able to protect the rights of retail investors.The SEC is pleased to witness the cooperation between