Annual audit and filing of financial statements
In short
Thai companies prepare annual financial statements which must be audited by a licensed auditor, approved by shareholders at the annual general meeting, and filed with the Department of Business Development alongside the corporate income tax return submitted to the Revenue Department.
The chain of deadlines is the part to plan around: the accounts have to be closed early enough for the audit, the audit early enough for the AGM, and the AGM early enough for the filings. Slipping the first step compresses everything after it.
Auditors will ask for confirmations from banks and material counterparties, supporting documents for large or unusual items, and evidence for related-party transactions. Gathering those during the year rather than after the year-end shortens the audit substantially.
What we need from you
- Trial balance and general ledger for the financial year
- Bank confirmations and statements
- Contracts supporting material revenue and expense items
- Fixed asset register and depreciation schedule
Watch out
Financial statements cannot be filed without shareholder approval — schedule the AGM before the filing deadline, not after.
Reviewed as of 2026-08-04. General guidance only, not case-specific advice and not a guarantee of outcome. Government fees, conditions and processing times are set by the responsible authority and can change. This site does not publish prices — please ask our staff.
ให้เจ้าหน้าที่ตรวจขอบเขตงานและเอกสารก่อนเริ่ม
สอบถามรายละเอียดและเงื่อนไขได้ทางโทรศัพท์ LINE หรืออีเมล