Tax and Accounting Law
Laws related to the accounting profession

Accountant

act

Accounting Act B.E. 2543

Accounting Profession Act B.E. 2547

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

Third Party Liability Insurance for Accounting Professionals Act B.E. 2553

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

Qualifications and conditions for being an accountant, B.E. 2543

Qualifications and conditions for being an accountant (No. 2) B.E. 2545

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

Members 2013

Maintenance and Membership Fees 2013

Code of Ethics for Accounting Professionals 2010

Consideration of the Code of Ethics (1st Amendment) B.E. 2554

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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

Accounting Professional Council Regulations on the Criteria and Qualifications of Certified Public Accountants (No. 3) B.E. 2020

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 Membership, 2013

Accounting Professional Council Regulations on Membership Fees and Maintenance Fees, B.E. 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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Accounting standards

Direction of Thai Financial Reporting Standards

Financial Reporting Standards for Non-Public Interest Entities (NPAEs)

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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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Tax and Accounting Law Laws related to the accounting profession

Accountant

act

Accounting Act B.E. 2543

​

​

Accounting Profession Act B.E. 2547

​

​

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

​

​

Third Party Liability Insurance for Accounting Professionals Act B.E. 2553

​

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

​

​

Qualifications and conditions for being an accountant, B.E. 2543

​

​

Qualifications and conditions for being an accountant (No. 2) B.E. 2545

​

​

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

​

​

Members 2013

​

​

Maintenance and Membership Fees 2013

​

​

Code of Ethics for Accounting Professionals 2010

​

​

Consideration of the Code of Ethics (1st Amendment) B.E. 2554

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

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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

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Accounting Professional Council Regulations on the Code of Ethics for Accounting Professionals, B.E. 2018

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Accounting Professional Council Regulations on the criteria and methods for attending training or seminars for certified accountants, 2016

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Accounting Professional Council Regulations on Qualifications, Prohibited Characteristics, Selection and Resignation of Qualified Members of the Accounting Standards Committee, B.E. 2557

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Accounting Professional Council Regulations on the period of accounting practice for those holding the position of Ethics Committee Member, B.E. 2014

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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)

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Accounting Professional Council Regulations on the criteria, methods, conditions and qualifications of accountants registered as accountants, 2013

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Accounting Professional Council Regulations on Membership, 2013

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Tax and Accounting Law
Laws related to the accounting profession