
Uncover Thai Corporate Secretary Services FAQs Answered by Expert Professionals
Thai corporate secretary services FAQs answered by experts: what a corporate secretary does, legal requirements and why SMEs benefit from outsourcing.
Every Thai limited company needs an annual audit, however small. After your fiscal year end, one team manages the whole sequence: books closed, auditor engaged, AGM held, financial statements filed with the Department of Business Development (DBD), and the PND 50 tax return submitted, with every deadline met.
FAP
Registered CPAs
DFK
International Network
200+
Clients Served
1 day
Reply Time
What You Get
Final reconciliations, adjusting entries, and draft financial statements, ready for the auditor on the agreed date.
We prepare the working papers, answer the auditor's questions, and manage fieldwork, so the audit takes less of your time and fewer billable hours.
The full annual general meeting (AGM) pack: audited financial statements, auditor's report, draft resolutions, and meeting logistics, ready within 4 months of year end.
Audited financial statements with form Sor.Bor.Chor.3, filed through DBD e-Filing within 1 month of the AGM, and the Bor.Or.Jor.5 shareholder list within 14 days of the AGM.
Your annual corporate income tax (CIT) return with supporting schedules, reconciled to the audited financial statements and filed within 150 days of year end.
2015
In Bangkok since
200+
Active SME clients
DFK
International member firm
2015
In Bangkok since
200+
Active SME clients
DFK
International member firm
How It Works
A clear, structured approach from start to finish.
We confirm or select the audit firm, brief it on your business, and agree a draft closing timeline.
Final reconciliations and adjusting entries; draft financial statements go to the auditor by mid-January.
We answer the auditor's questions, provide schedules and documents, and discuss findings as they come up.
We finalize adjustments, obtain the auditor's sign-off, prepare the AGM documents, and schedule the meeting.
We submit the audited statements to the DBD within 1 month of the AGM and file PND 50 within 150 days of year end.
We confirm or select the audit firm, brief it on your business, and agree a draft closing timeline.
Final reconciliations and adjusting entries; draft financial statements go to the auditor by mid-January.
We answer the auditor's questions, provide schedules and documents, and discuss findings as they come up.
We finalize adjustments, obtain the auditor's sign-off, prepare the AGM documents, and schedule the meeting.
We submit the audited statements to the DBD within 1 month of the AGM and file PND 50 within 150 days of year end.
Transparent Pricing
Audit fees are set by Plizz's partner CPA firm based on revenue, transaction volume, and complexity. Plizz coordinates audit prep, books cleanup, and CPA hand-off, bundled into your monthly bookkeeping fee.
About our pricing:
| Tier / Variant | What's included | Govt / 3rd-party fees | Plizz service fee |
|---|---|---|---|
| Audit prep & books cleanupBundled | Bundled into SME / Enterprise / Corporate monthly bookkeeping packages: see Bookkeeping. No additional fee for clients on a monthly package. | None | Get a quote · 1 business day Reason for quote:Why: included in monthly Bookkeeping package: fee belongs to Bookkeeping, not the audit engagement |
| Stand-alone audit prep (no monthly contract) | Year-end cleanup, schedule preparation, and CPA hand-off for clients without a Plizz monthly bookkeeping package. | None | Get a quote · 1 business day Reason for quote:Why: fee scopes by books readiness, year-end cleanup effort, and reconciliations required |
| Annual statutory audit (CPA sign-off) | Quoted directly by Plizz's partner CPA firm. Plizz coordinates audit prep, books cleanup, and CPA hand-off but does NOT set the audit price. | DBD filing fee (variable, typically a few hundred baht); CPA stamping included in CPA quote | Quoted by CPA partner · Plizz coordinates Reason for quote:Why: CPA fee scales with revenue, expense volume, asset/liability transaction count, inventory complexity, and number of subsidiaries / consolidations |
Audit prep & books cleanup
Bundled into SME / Enterprise / Corporate monthly bookkeeping packages: see Bookkeeping. No additional fee for clients on a monthly package.
Reason for quote:Why: included in monthly Bookkeeping package: fee belongs to Bookkeeping, not the audit engagement
Stand-alone audit prep (no monthly contract)
Year-end cleanup, schedule preparation, and CPA hand-off for clients without a Plizz monthly bookkeeping package.
Reason for quote:Why: fee scopes by books readiness, year-end cleanup effort, and reconciliations required
Annual statutory audit (CPA sign-off)
Quoted directly by Plizz's partner CPA firm. Plizz coordinates audit prep, books cleanup, and CPA hand-off but does NOT set the audit price.
Reason for quote:Why: CPA fee scales with revenue, expense volume, asset/liability transaction count, inventory complexity, and number of subsidiaries / consolidations
Pricing Notes
Build your quote: Plizz confirms it within 1 business day
Estimate excludes 7% VAT and government fees. Plizz confirms your final quote within 1 business day.
Compare your options
Audit preparation included in monthly bookkeeping, TFRS for NPAEs from day one, and work permit renewals coordinated, at a price between a freelancer and a Big-4 firm.
| Dimension | DIY or freelancer + separate CPA | Big-4 firm | Plizz |
|---|---|---|---|
| Audit preparation included with monthly bookkeeping | No: separate engagement, extra fee | Yes, at enterprise prices | Yes, included in the monthly package |
| TFRS for NPAEs (revised 2022) at hand-off | Variable; often needs rework | Yes | Yes, standard in monthly bookkeeping |
| Speed of CPA hand-off | Slow; friction between separate providers | Structured: one firm handles both | Fast: Plizz and the partner CPA firm share one workflow |
| Work permit renewal coordination | Not offered | Not offered | Coordinated within Plizz Group (visas and accounting) |
| Preventing a qualified opinion | Weak: issues often found during fieldwork | Managed early | Managed early: common causes fixed during preparation |
| Cost | Lower upfront; higher if rework is needed | Enterprise pricing | Mid-range: preparation included; CPA fee quoted per case |
Stay Compliant
Missing these deadlines can result in significant financial penalties.
Year-end closing of the books
Annual general meeting (AGM)
Auditor appointment
Financial statements filed with the DBD
Corporate income tax return (PND 50)
Who this is for
Every Thai limited company needs an annual audit. Our support makes the biggest difference in these situations.
Thai limited companies (บริษัทจำกัด) of any size, including dormant ones
The audit is mandatory under the Accounting Act: even a company with no revenue must file audited statements with the DBD every year. A dormant company that skips two years faces accumulated fines and a backlog that costs far more to clear than staying current.
Foreign-led SMEs with THB 5–50 million revenue and 5–30 staff, in their first full year
New companies often underestimate the post-year-end deadlines and discover the audit requirement in month 5, too late to engage an auditor, complete fieldwork, hold the AGM, and file by the May deadline.
Subsidiaries of foreign groups with THB 20–100 million revenue
The audited Thai statements must reconcile with the parent's IFRS reporting pack, and the signed audit must arrive in time for the group close (usually February–March for a December year end). A late Thai audit delays the whole group.
Companies with BOI promotion
The BOI relies on audited statements to check that the investment plan is carried out, that promoted and non-promoted activities are kept separate, and that tax holidays still apply. A qualified opinion or a late filing can trigger a BOI compliance review.
Companies preparing to raise funds, sell, or exit
Investors and buyers expect 2–3 years of clean audited financial statements. Gaps, qualified opinions, or late filings lead to price discounts or failed deals.

Your Plizz Contact
Accounting Manager
Accounting management for SMEs and MNC subsidiaries: month-end close, audit preparation, financial statement delivery
Why Plizz
Annual audit support is delivered by Plizz, the Thai member firm of DFK International, an accounting and advisory network in more than 85 countries, and a member of the Federation of Accounting Professions (FAP). Plizz was founded in 2015 by two former CFOs.

Benoît

Jérôme

Nantida

Jeerapak

Supanut

Ornjira

Pawinee

Onarnong
There is no exemption for size or revenue. Even dormant companies must file audited statements with the DBD every year, and missed filings bring fines for the company and its directors.
For a December year end: AGM by 30 April, Bor.Or.Jor.5 within 14 days of it, DBD filing within 1 month of it, and PND 50 within 150 days of year end. We remind you of each step well in advance.
Clients on a Plizz monthly bookkeeping package pay no extra fee for audit preparation: schedules, working papers, and CPA hand-off are part of the monthly fee.
We have worked with our partner CPA firm for years. Because the books arrive clean and in a format the auditor knows, audits are usually faster and cheaper than when an auditor starts from raw books.
Common Questions
Answers to the most common questions before and during engagement.
Explore More
The annual audit goes smoothest when bookkeeping, financial reporting, and tax filing sit with the same team, because the deadlines depend on each other.
Clean monthly books cut audit time, audit fees, and the risk of a qualified opinion; audit preparation is included in every Plizz bookkeeping package. Monthly packages start from THB 14,900/month.
The audit reviews the financial statements that reporting produces. Statements prepared to Thai Financial Reporting Standards for Non-Publicly Accountable Entities (TFRS for NPAEs, revised 2022) need less audit fieldwork.
PND 50 must reconcile with the audited statements and be filed within 150 days of year end. Our tax team follows the audit schedule and prepares PND 50 in parallel, so there is no rush in May.
DBD e-Filing account setup, registration of digital signatories, and Bor.Or.Jor.5 shareholder list updates filed alongside the annual audit, all in the same engagement.
Insights

Thai corporate secretary services FAQs answered by experts: what a corporate secretary does, legal requirements and why SMEs benefit from outsourcing.

Streamlining Thai SMEs' finances starts with the right reports. Learn the seven essential financial reports every SME needs and how Plizz simplifies them.
How to check that your bookkeeper and auditor are registered with the DBD and the Federation of Accounting Professions before you file your financial statements.
Get Started
Audit preparation is included in your monthly bookkeeping fee. We send the statutory audit quote within 1 business day.
No commitment · Reply within 1 business day