Modern accounting services are relatively new to Thailand. There is no information that is publicly available.
There are no laws or regulations that deal specifically with modern accounting services, as described above. However, accounting professions are generally governed by the Account Professional Act, B.E. 2547 (2004).
Bookkeeper: According to the Act no one shall practise as a bookkeeper unless such person is a member of, or register with, the Federation of Accounting Professions (the “Federation“).
- Members: Ordinary member, extraordinary member or associate members
- Costs: The annual membership fees are Baht 500 for ordinary and extraordinary members, and Baht 300 for associate members.
- Registration: A bookkeeper who is eligible for registration with the Federation of Accounting Professions must possess the requisite qualifications, and must not be under any of the specified prohibitions. Cost of Registration: the registration fee is between Baht 300 and Bath 500 per year.
- Auditor: Certified auditors shall obtain a license from the Federation.
- Requirement: An applicant for a licence to operate as a certified auditor must possess the requisite qualifications, and must not be under any of the specified prohibitions.
- Cost of a License: The license fee is Baht 2,000 per year.
There is no information that is publicly available.
Athistha (Nop) Chitranukroh
Piyanuj (Lui) Ratprasatporn