ฉบับภาษาไทย: อ่านหน้านี้เป็นภาษาไทย
What is the difference between an accountant (bookkeeper) and an auditor in Thailand?
Short answer
The accountant prepares the books and financial statements; the auditor independently examines them and signs the audit report. The Accounting Act B.E. 2543 requires every registered company to appoint a qualified person in charge of accounts, and a Certified Public Accountant registered with the Federation of Accounting Professions must audit the annual statements.
Independence is the point of the split, so the same person cannot do both for the same company. The accountant records transactions, reconciles bank and inventory, files monthly withholding tax and VAT, prepares the mid-year and annual corporate income tax returns, and drafts the financial statements. The auditor tests those statements against evidence and expresses an opinion — clean, qualified, adverse or disclaimed — which the shareholders then approve.
The calendar is what catches new companies. Audited statements must be approved at a shareholders' meeting within four months of the financial year end, filed with the DBD via e-Filing within one month of that approval, and the corporate income tax return (Phor.Ngor.Dor.50) lodged with the Revenue Department within 150 days of year end. Give the auditor the books early: an audit started in the final fortnight is how filing penalties happen. Scope, turnaround and fees are confirmed by IVC staff by phone, LINE or email — this site does not publish prices.
Reviewed as of 2026-08-04. General guidance only, not case-specific advice and not a guarantee of outcome. Government fees, conditions and processing times are set by the responsible authority and can change. This site does not publish prices — please ask our staff.
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