Annual Audit & Statutory Filing
Year-end audited financial statements and filings with the DBD and Revenue Department.
Every Thai company — trading or dormant — must produce audited annual financial statements and file them with the DBD and Revenue Department. We coordinate with licensed auditors and handle the year-end filings on your behalf.
Available packages
Annual Audit (Trading)
Full audit for an actively trading company.
Annual Audit (Non-Trading)
Audit for property-holding or dormant companies with no trading revenue.
Close Company + Closing Audit
Audited closing accounts and DBD liquidation registration.
Requirements
- Active Thai company with DBD registration
- Complete bookkeeping for the financial year
- Bank statements and supporting documents
Document checklist
- 1Trial balance and general ledger
- 2Bank statements and reconciliations
- 3Sales / purchase invoice listings
- 4Asset register and depreciation schedule
Our process
- 1
Year-end close
We finalise bookkeeping and reconciliations for the year.
- 2
Audit fieldwork
Licensed auditor reviews records and issues audit opinion.
- 3
Statutory filing
We file PND.50 with RD and ส.บช.3 with DBD by deadlines.
- 4
AGM minutes
We prepare AGM minutes and submit the annual list of shareholders.
Frequently asked questions
Do dormant companies still need an audit?
Yes. Even with zero revenue, every Thai company must file audited accounts and an annual return.
When are filings due?
AGM within 4 months of year-end, DBD filing within 1 month of AGM, PND.50 within 150 days of year-end.
Annual Audit & DBD Filing: The Yearly Cycle
Auditor appointment, shareholder meeting, DBD e-filing window and the penalties for missing the deadline.
Read the tax guide (6 min read)Ready to start your annual audit?
Visit our office on Siam Country Club Road, call us, or send a quick enquiry. We typically reply within 12–24 hours.
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