How can books of accounts be arranged to comply with the  standard?
Firms must keep books and follow accounting procedures specified in the Civil and Commercial Code, the Revenue Code and the Accounts Act. Documents may be prepared in any language, provided that a Thai translation is attached.

The account and other relating documents should be kept at the office or the place of usual manufacturing or the place used to keep goods or at the office at least 5 years from the closing date. The Director-General, if necessary, as approved by authorized minister can order to keep the account and the relating documents at minimum of 5 years but not exceeding to 7 years.