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Tax and Accounting Law
Laws related to the accounting profession
The Act amending the provisions of the law regarding criminal liability of representatives of juristic persons, B.E. 2560
ministerial regulations
Exemption from having financial statements audited and expressed an opinion by a certified public accountant, B.E. 2544
Announcement from the Department of Business Development
Determining the cost of requesting an inspection or requesting a copy of the financial statements of the person responsible for preparing the accounts, B.E. 2018
Specifies the types of accounts that must be prepared, the contents and items that must be included in the accounts, the time period for which the entries must be made in the accounts, and the documents required for the accounting entries, B.E. 2544.
Accounting Professional Council Regulations
Rules, methods, conditions and qualifications of accountants registered in 2013
Code of Ethics for Accounting Professionals 2010
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auditor
Regulations of the Accounting Professions Council on the qualifications and prohibited characteristics of the President of the Accounting Professions Council, qualified committee members and members of the Accounting Professions Council, and the criteria and methods for election, B.E. 2563
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Accounting Professional Council Regulations on the Criteria and Qualifications of Certified Public Accountants (No. 3) B.E. 2020
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Regulations of the Accounting Professions Council on the performance of duties, powers, and termination of positions of Vice-President, Secretary-General, Treasurer, Registrar, and other positions as determined by the Accounting Professions Council, B.E. 2020
Regulations of the Accounting Profession Council on the criteria and methods for attending training or seminars for certified public accountants (No. 2) B.E. 2020
Regulations of the Accounting Profession Council on qualifications and prohibited characteristics, election or appointment, holding office, termination of office of the chairperson or committee member of the Accounting Profession Committee of each field, powers, duties and other actions of the Accounting Profession Committee of each field, B.E. 2563
Accounting Professional Council Regulations on the Code of Ethics for Accounting Professionals, B.E. 2018
Accounting Professional Council Regulations on the criteria and methods for attending training or seminars for certified accountants, 2016
Accounting Professional Council Regulations on Qualifications, Prohibited Characteristics, Selection and Resignation of Qualified Members of the Accounting Standards Committee, B.E. 2557
Accounting Professional Council Regulations on the period of accounting practice for those holding the position of Ethics Committee Member, B.E. 2014
The Accounting Profession Council Regulations on the Criteria and Qualifications of Certified Public Accountants B.E. 2556 (2013), as amended by the Accounting Profession Council Regulations on the Criteria and Qualifications of Certified Public Accountants (No. 2) B.E. 2561 (2018)
Accounting Professional Council Regulations on the criteria, methods, conditions and qualifications of accountants registered as accountants, 2013
Accounting Professional Council Regulations on General Meetings and Proposing Matters for Consideration by the General Meeting, B.E. 2013
Accounting Professional Council Regulations (No. 12) on Consideration of Ethics B.E. 2549 (Latest Edition)
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Auditing standards
Quality control standards for firms providing auditing and reviewing financial statements and other assurance services, as well as related services.
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