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Thailand Statutory Audit (CPA / TFAC)
Annual audited financial statements — TFRS or NPAEs — signed by Thai-licensed CPAs.
Quick Answer
Mandatory for ALL Thai limited companies (dormant included). DBD filing within 1 month of AGM. Retainer from THB 15,000 (dormant) — THB 180,000+ (BOI/group).
Services
- ✓ Statutory audit (TFRS / TFRS for NPAEs)
- ✓ Group audit + intercompany elimination
- ✓ BOI compliance audit
- ✓ PLC / SET-listed audit (with alliance)
- ✓ Prior-year restatement
- ✓ Special-purpose audit (loan / grant)
- ✓ Agreed-upon procedures (AUP)
- ✓ AGM minutes + audited FS package
- ✓ DBD e-Filing (S.Bor.Chor.3)
- ✓ RD annual submission (PND.50)
FAQ
- Is a statutory audit mandatory for Thai companies?
- Yes. All Thai limited companies, PLCs, and registered partnerships must submit annual audited financial statements to DBD within 1 month of AGM (which itself must be within 4 months of year-end). Dormant companies included.
- Who can sign a Thai audit report?
- Only a Thai-licensed CPA (TFAC / FAP registered). BOI and PLC audits often require Big-4 or SET-approved CPAs. We work with independent CPAs + a Big-4 alliance for complex cases.
- PAE vs SME audit — differences?
- Public Accountable Entity (PAE, listed cos) follows TFRS. SMEs may elect TFRS for NPAEs — simpler standards. We select the framework based on your reporting needs (lender, investor, group HQ).
- Cost?
- SME dormant: THB 15,000–35,000. Active SME: THB 45,000–120,000. Group / BOI / PLC: THB 180,000+. Rush + prior-year restatement +30%. Full fixed-fee quote after 30-min scoping call.
Contact: 083-249-4999 · LINE @NYC168 · contact@ilc.ltd