Document ID: chunk:federal_register_of_legislation:F2022C00868:reg:6
Version: federal_register_of_legislation:F2022C00868
Segment Type: reg
Provision Reference: reg 6
Character Range: 52239–53242

6     Thailand                            The Accounting Guidelines for Investment Management business issued by the Association of Investment Management Companies and approved by the Securities and Exchange Commission.

Audit of financial statements
 (5) The operator of a passport fund must ensure that the financial statements of the passport fund are audited by a person (the auditor) who is permitted to audit the financial statements of a regulated CIS in the home economy for the passport fund to satisfy the financial reporting requirements.
 (6) The operator must:
 (a) ensure that the auditor prepares a report on the financial statements of the passport fund that states that the audit and the report were completed in accordance with the audit requirements applying to audits of financial statements of the passport fund in the following table; and
 (b) provide all reasonable assistance to the auditor in relation to the audit.

Item  Economy of the passport fund  Home audit requirements