Audit & Financial Assurance Services
Independent audit support, local regulatory compliance and regional coordination for businesses operating across Asia.
Where statutory audit is required, the engagement is performed through the appropriate independent licensed audit structure, in accordance with the applicable local requirements.
Select Your Market
Local Audit Requirements, by Country
Audit requirements vary significantly by jurisdiction, company size, business activity and regulatory status. Select your country to view the applicable audit requirements and available support.
Statutory Audit Requirement
Thai-registered companies are generally required to have their annual financial statements audited, subject to applicable exemptions.
Applicable Company / Entity Types
Applies to limited companies and foreign business licensed entities registered in Thailand.
Typical Financial Year / Filing Requirement
Audited financial statements are filed annually, following the company's fiscal year-end.
Applicable Accounting Framework
Financial statements prepared in accordance with Thai Financial Reporting Standards (TFRS).
Independent Auditor Requirement
Statutory audits performed by a Certified Public Accountant (CPA) licensed in Thailand.
Talk to Our Team
Share your company's jurisdiction and audit requirement and we will confirm the appropriate local solution.
Have Questions About Audit Requirements in Your Market?
The information shown is indicative and may change. Statutory audit thresholds, filing deadlines and licensing requirements will be confirmed by ATA based on the applicable regulations in your market. Last updated: September 2026 — reviewed periodically by our local teams.
Independent Audit. Coordinated Support.
Audit independence is essential.
Where statutory audit is required, the audit must be conducted by the appropriately licensed and independent auditor or audit firm in the relevant jurisdiction.
Where ATA also provides accounting services, the independent statutory audit must remain appropriately separated and be performed through the relevant licensed audit structure.
What to Expect
What a Financial Statement Audit Covers
Financial Statements
Balance sheet, income statement, cash-flow statement and related disclosures.
Audit Procedures
Testing transactions, balances and controls to assess reliability.
Materiality
Whether an error could reasonably influence users' decisions.
Audit Opinion
Independent opinion on whether the statements are presented fairly.
Management Responsibility
Management remains responsible for the statements and internal controls.
Our Services
Our Audit & Assurance Support
Statutory Financial Statement Audit
Independent audit of annual financial statements, performed through the appropriate independent licensed audit structure where required by law or regulation.
Tax Audit Support
Support with documents, reconciliations and responses where a company is reviewed or audited by the relevant tax authority. ATA supports this process — we are not the tax authority.
Forensic Audit & Financial Investigation
Review of financial records, transactions and controls where irregularities, fraud concerns or disputes require further investigation.
Internal Control Review
Assessment of financial processes and controls to identify weaknesses, operational risks and opportunities for improvement.
Due Diligence Support
Financial review and analysis in connection with acquisitions, investment, restructuring or other corporate transactions.
Getting Started
How ATA Coordinates Your Audit
Select Your Country
Tell us where the company is registered and which financial year is concerned.
Confirm the Audit Requirement
We review the company structure, applicable statutory requirements and scope.
Prepare the Financial Information
Where required, ATA Accounting can support preparation and reconciliation of the financial information before the independent audit begins.
Independent Audit
The audit is performed through the appropriate independent licensed audit structure.
Finalisation & Filing
Audit reports and financial statements are finalised and used for the required statutory filings.
Select Your Country
Tell us where the company is registered and which financial year is concerned.
Confirm the Audit Requirement
We review the company structure, applicable statutory requirements and scope.
Prepare the Financial Information
Where required, ATA Accounting can support preparation and reconciliation of the financial information before the independent audit begins.
Independent Audit
The audit is performed through the appropriate independent licensed audit structure.
Finalisation & Filing
Audit reports and financial statements are finalised and used for the required statutory filings.
Accounting + Audit
Accounting and Audit — Coordinated, but Independent
ATA can manage your accounting and financial reporting throughout the year and coordinate the year-end audit process when required.
Where audit independence rules apply, the statutory audit is performed separately, through the appropriate independent licensed audit structure.
One coordinated process, while preserving the required independence of the auditor.
The Coordinated Journey
From Bookkeeping to Statutory Filing
- 1
Accounting
- 2
Financial Statements
- 3
Independent Audit
- 4
Filing
The ATA Platform
Better Prepared for Audit Through the ATA Platform
Maintaining financial records and supporting documents throughout the year in one connected environment can reduce fragmented information and make year-end audit preparation more efficient.
One Connected Environment
Why Choose ATA
Why Businesses Choose ATA for Audit Coordination
Local Regulatory Knowledge
Country-specific audit and filing requirements.
Independent Audit Structure
Audit performed through the appropriate independent licensed audit structure.
Accounting-to-Audit Continuity
Smoother preparation from accounting records to annual audit.
Regional Coordination
One point of coordination across multiple markets.
ATA Platform
Better organised financial information and documentation.
Broader Financial Support
Accounting, tax and CFO advisory available through ATA.
Beyond the Audit
An audit provides independent assurance over historical financial information. CFO Advisory helps management use that financial information for planning, forecasting and decision-making. Accounting → Audit → CFO Advisory
Our Direct Markets
Local teams. Global reach.
With local entities and experts in key Asian markets, ATA makes it easy to manage your audit and assurance needs — anywhere in the region and beyond.
Financial statement, tax and forensic audit coordination from our Bangkok-based team.
Independent audit coordination for your Vietnam entity.
Audit coordination aligned with Malaysia's statutory and regulatory requirements.
Audit coordination to help you meet Indonesia's compliance requirements.
Audit coordination from a strategic regional hub.
Audit coordination for cross-border and holding structures.
Need Audit Support in Another Country?
ATA can coordinate audit requirements beyond our direct markets through appropriately qualified local professionals and trusted partners.
Explore Global Audit Support
More Than Audit
Audit Is Part of a Larger Financial & Compliance Picture
ATA can coordinate Accounting & Tax, Audit, CFO Advisory, Corporate Governance, Legal, Payroll and other business services through one relationship.
One Partner. Global Reach. Local Expertise.
A single coordinated relationship across every service you need.
- Company Formation
- Corporate Services
- Accounting & Tax
- Payroll & HR
- EOR / PEO
- Immigration / Work Permits & Visas
- Legal Services
- Recruitment
- Corporate Secretarial & Compliance
- Serviced Offices
- Other Business Support Services
Get Started
Tell Us About Your Audit Requirements
Tell us where your company is registered, your financial year and the type of audit or assurance support required. Our team will confirm the appropriate local solution and next steps.