Audit Services

Independent, objective and professional audits that underpin compliant operations and financial transparency, building confidence among all stakeholders.

At Z&X (Thailand) Audit Firm, audits are delivered jointly by Chinese and Thai audit teams. Our Chinese audit assistants first liaise with the company and help organise accounts and supporting documents, while a Thai CPA (CPA Thailand) performs the audit and issues the formal audit report. With bilingual Chinese–Thai support throughout, we help Chinese enterprises overcome language and technical barriers.

· Professional reporting: Reports are signed by a Thai CPA (CPA Thailand) and meet the statutory filing requirements of the Department of Business Development (DBD) and the Revenue Department (RD).

· Risk insight: Rigorous audit procedures help identify internal control weaknesses and business risks.

· Support for capital transactions: Reliable financial information to support financing, listings and M&A.

· Headquarters alignment: With a strong understanding of differences between Chinese and Thai accounting standards and of tax authority oversight, we help align and consolidate your financial statements with your headquarters in China.

· Annual statutory audit: Audit of annual financial statements prepared under Thai Financial Reporting Standards for Non-Publicly Accountable Entities (NPAEs), meeting DBD and RD annual filing requirements.

· IFRS audit: For listed companies, publicly accountable entities and other entities required to report under International Financial Reporting Standards.

· BOI audit: Audit of BOI-promoted revenue for each promotion certificate, supporting the annual tax exemption application.

· Special-purpose audit: Such as M&A due diligence and fraud investigations, with scope determined case by case.

· Internal control review: Internal control review and testing alongside audit procedures, with recommendations for improvement.

A standard audit is delivered in four phases, with milestones aligned to Thai statutory deadlines. The draft audit report is delivered within 60 working days after all required information is received.

· Single point of contact: A bilingual Chinese–Thai project manager with clear accountability.

· Information tracking: A shared Information Request Tracker updated in real time.

· Milestone sign-off: Written confirmation at four key milestones: plan approval, fieldwork completion, draft delivery and final issuance.

· Weekly reporting and response: Weekly progress reports, with responses to significant issues within 48 hours.

· Backward scheduling: Work plans are scheduled back from statutory deadlines to help you file with the DBD and RD on time and avoid surcharges and penalties.

Each audit is staffed by a dedicated, integrated China–Thailand engagement team, with a single point of contact and clearly defined roles.

· Three firms, two countries, fully licensed: Licensed accounting, audit and tax practices work as one, with audit reports signed by locally licensed CPAs.

· Bilingual Chinese–Thai support: A strong understanding of differences between Chinese and Thai accounting standards and of tax authority oversight makes it easier to align and consolidate with your headquarters in China.

· Local presence, faster response: With our head office in Bangkok and a branch in the Eastern Economic Corridor (EEC), we can arrange on-site audits nearby, reducing travel and response times.

· Report language: Audit reports are issued in Thai by default to meet DBD and RD statutory requirements, with a Chinese translation provided; English reports or English financial statements are available by separate arrangement.

The Thailand Company Annual Tax & Compliance Calendar puts the fixed monthly filings (withholding tax, VAT, social security and more, each reporting the previous month), the half-year and annual deadlines on a full-year timeline, and the three things that most often go wrong onto two printable pages.

Free download: Thailand Company Annual Tax & Compliance Calendar (PDF, 2 pages)

Not sure which filings apply to your company, or whether any have been missed? Book an audit consultation →

The following services can be combined with this one; see each page for details:

· M&A Financial and Tax Due Diligence: financial and tax risk review before acquiring or investing in a Thai company

· Financial Systems and Governance: financial policies, internal controls and management reporting for Thai subsidiaries

· How long does a Thai annual audit take, and when should we start preparing?

· Which taxes does a Thai company file each month and each year, and what are the deadlines?

· If the company has not started trading and has no income, does it still need bookkeeping, tax filings and an audit?

· What qualifications must an institution hold to issue Thailand’s annual audit report?

· What documents should an enterprise prepare in advance before Thailand's annual audit?

· How can Thailand's audit report support the consolidated financial statements of the Chinese headquarters?

· Why do the qualifications of Thai accounting and audit firms determine the capability boundary of financial and tax service providers?

Want advice tailored to your company? Book an annual audit consultation →

Z&X (Thailand) Audit Firm provides statutory and special audits for Chinese-invested companies in Thailand. Some of our published articles:

· Annual compliance countdown: accounting backlog is triggering audit risks

· Analysis of Differences in Financial Systems between China and Thailand: Challenges and Professional Responses to Cross border Capacity Synergy

· Urgent reminder from a year ago: Are your Thai accounts still a mess?

· Our licenses and certificates: three licensed firms in China and Thailand

Want to plan this year's audit early? Book an annual audit consultation →

Articles from our Thailand Investment Guide related to this service:

· How to Build a Compliant Finance and Tax System After Registering a Company in Thailand

· Thailand Tax Compliance Guide: Key Points and Common Mistakes in Business Document Management

· 2026 Compliance Self-Check for Chinese Companies in Thailand: 10 Checks to Find Your Risk Zone

View all guide articles →