​​​Financial reporting and audit oversight

1. Supporting accounting pr​ofession to be in line with international standards

To raise the quality of financial information contained in the financial statements of the entities in the capital market, the SEC puts its effort towards encouraging and supporting Thailand Federation of Accounting Professions in prescribing accounting professional standards to be in line with the international, both the development of accounting standards according to IAS and IFRS prescribed by the International Accounting Standards Board (IASB) and the Thai auditing standards in conformity with the International Standards on Auditing (ISA) prescribed by the International Auditing and Assurance Standards Board (IAASB).