ฉบับภาษาไทย: อ่านหน้านี้เป็นภาษาไทย
When must shareholders approve a Thai company's financial statements?
Short answer
Audited financial statements must be approved by a shareholders' meeting within four months of the end of the accounting period, and the approved statements are then submitted to the Department of Business Development within the period fixed by law — for a private limited company, within one month of the approving meeting.
Work backwards from that date. The auditor needs a closed ledger before signing, the notice period for the meeting is set by the articles and the Civil and Commercial Code, and the shareholder list filed after the meeting has its own short deadline. A December year end therefore means the audit is effectively due well before April, not during it.
Late approval and late submission carry penalties on the company and on the directors, and a repeated pattern attracts attention in due diligence and in bank credit reviews. Where the group calendar cannot fit, change the accounting period properly with approval rather than filing late. 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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