How to elect audit service provider (firm) in Thailand

Factors should be considered for engagement with auditor consists of:

  1. Background of the company and experienced services
  2. Background of auditor and must ensure whether he/she has full time working
  3. Experience of Management team and audit team
  4. Clients and its information of business and size
  5. In case that you are a foreign company or foreign investor, the step of interview or discussion via phone call should be considered before starting the jobs.
  6. Size of auditing service provider (firm) and the proper ratio between audit team and no. of client.
  7. Clarification of auditing fee proposal including scope, condition, auditing commitment and also the additional charge must be cleared.
  8. Visiting auditing service provider (firm) may be necessary to ensure that they have existence and do the professional jobs and also may be necessary for the case of bringing the documents to audit to ensure that your company documents will be properly kept.

Further information relate to your election audit service provider (firm ) in Thailand:

Forms of Auditing Service Provider in Thailand can be separated to 3 types as below:

  1. Individual Auditor Provider
    This type has no enforcement by Accounting Professions Act. B.E. 2547, without apply as provider's license under this Act, does not guarantee to the third party for any mistake.

  2. Group of persons and Unregistered ordinary partnership
    This type  was popularly accepted in the past because it’s easy to register and filling tax return since it’s not juristic person therefore tax filling will be done as individual (personal income tax). This type has no enforcement by Accounting Professions Act B.E. 2547, without applying as provider’s license under this Act, and does not guarantee to the third party for any mistake.

  3. Company / Limited Partnership
    This type is similar to what is commonly refer to as a corporation, is highly trusted since the entity needs to register as a juristic person and carefully practice on taxation and other regulation and law. This type has under enforcement by Accounting Professions Act B.E. 2547 which needs to:
    • Apply the provider’s license with renewal every year.
    • To guarantee to the third party for any mistake
    • Signatory director must have at least 1 auditor.

Qualifications of CPA in Thailand.

Certified Public Accountant must get the license from Federation of Accounting Professions (under sector 38 of Accounting Professions Act B.E. 2547) obtaining, approval, and issue the CPA license must follow the conditions which were regulated by Federation of Accounting Professions.

Rough qualifications of CPA in Thailand, as below:

  1. Graduate of bachelor degree in Accounting or case of study must pass the specific subject of accounting.
  2. Pass the examination of 6 subjects consist of Accounting 1, Accounting 2, Auditing 1, Auditing 2, Law related to auditing professions and Auditing by computer.
  3. Have experience in business auditing (training by auditor) with the continued period minimum 3 year and totaling at least 3,000 hours.

After got the CPA license, that CPA still continue  to attend seminar course or training at least 12 hours every year and the maximum job can provide each year not over 300 clients.

You can visit the DBD’s website to verify all CPA information and no. of client that CPA’s provide at:


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1560 Latphrao Road, Wangthonglang, Bangkok 10310, Thailand.

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How to Elect Audit Service Provider - Thailand by Panwa Group,
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