Canada    FinTech Guide    Chapter 10    Thailand


10. Accounting
Thailand  Thailand

Modern accounting services are relatively new to Thailand. There is no information that is publicly available.



Legal Affairs


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“).

  1. Members: Ordinary member, extraordinary member or associate members

  2. Costs: The annual membership fees are Baht 500 for ordinary and extraordinary members, and Baht 300 for associate members.
  3. 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.

  4. Auditor: Certified auditors shall obtain a license from the Federation.

  5. 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.

  6. Cost of a License: The license fee is Baht 2,000 per year.


Economic Conditions


There is no information that is publicly available.



Contributing Authors

Tilleke & Gibbins - Thailand

Athistha (Nop) Chitranukroh
Bangkok, Thailand


Piyanuj (Lui) Ratprasatporn
Bangkok, Thailand

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Chapter Index:


1. Payment Services / Mobile Payment

2. Asset and Portfolio Management

3. Consulting and Broking Services / Robo-advisory / Auto-trading

4. Trading Platforms / Social Trading Platforms / Signal Following

5. Crowdfunding / Crowdinvesting / Crowdlending

6. Virtual Currency - Bitcoin

7. Loan Services / Factoring / Loan Broking / Finetrading

8. Online Banking Services

9. Analytics and Research / Data Management / Risk Management

10. Accounting

11. Identification

12. Online-pawning

13. InsurTech

14. RegTech

15. Initial Coin Offerings (ICOs)

Disclaimer:
The information in this guide provides a general overview at the time of publication and is not intended to be a comprehensive review of all legal developments nor should it be taken as opinion or legal advice on the matters covered. It is for general information purposes only and readers should take legal advice from a Multilaw member firm.

Publication Date: 1 May 2018