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In Thailand, in the majority of cases, companies must be audited by an independent certified auditor, although there are a few exceptions to this. What are they?
Q&AAll companies, be it traded or not, must be examined and certified by an independent certified auditor. The only exception to this rule are the financial statements of a registered partnership under Thai Law, whose total capital, assets, and income are not more than that prescribed in Ministerial Regulations.
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January 2016Annual Audit and Compliance in ASEAN
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