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| PUBLICATIONS
NEWSLETTERS
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ACCOUNTING
AND AUDIT REQUIREMENTS
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What
is the requirement and standard of auditing? |
| Audited
financial statements of juristic entities must be certified
by a Certified Public Accountant (CPA) and submitted for each
accounting year to the Revenue Department within 150 days of
the end of the fiscal year and to the Commercial Registration
Department within 5 months of the fiscal year end.
Auditing
standards conforming to international auditing standards are,
to the greater extent, recognized and practiced by CPA in
Thailand.
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