My document type is not listed. Can you still help?

Usually yes. Send the document and the instruction from the authority that requested it. The chain of certification depends on who issued the document and who will receive it, not on a fixed catalogue, so unusual documents are assessed individually before a plan and a fee are proposed.

Do you handle electronic documents and e-signatures?

Where the receiving authority accepts them, yes. Thailand recognises electronic signatures under its electronic transactions legislation, but many foreign registries and embassies still require a wet-ink original with physical seals. The accepted format should be confirmed in writing before work begins.

What if the destination changes its requirements mid-process?

We re-check requirements close to the filing date for exactly that reason, and if they change we set out the revised steps and any additional cost before continuing. Documents already certified can often be reused in the new chain, which limits the impact.

NYC Legal & Notary Public attorney team, Bangkok — Wat Arun riverside

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Annual financial close checklist for Thai companies

Late closes are nearly always caused by unfinished work from earlier months rather than by the auditor. This checklist therefore starts by clearing open balances before the audit pack goes out.

Quick answer

The sequence that works is: close and reconcile bank, receivables, payables, inventory and tax accruals against source documents; count inventory and verify fixed assets with depreciation; deliver a complete audit pack in one go; hold the meeting that approves the statements as the articles require; then file the financial statements and the corporate income tax return within the statutory deadlines for that accounting period.

0 of 19 items ticked

1. Reconcile before closing

Reconcile every bank account to the statements through period end
Review receivables, age them and consider amounts unlikely to be collected
Review payables and accrued costs where the invoice has not yet arrived
Reconcile input and output VAT to the monthly returns filed
Check director loans and related-party transactions with their supporting documents

2. Inventory and assets

Count inventory at period end and record variances with their causes
Adjust obsolete or slow-moving stock under a consistently applied policy
Verify the fixed asset register against the assets and complete the year's depreciation
Record disposals of retired assets with the approval evidence

3. The audit pack

The adjusted trial balance with working papers explaining material adjustments
Confirmations from banks, customers, suppliers and legal advisers as requested
Material contracts entered during the year such as loans, leases and long-term agreements
Board and shareholder minutes for the year
A list of post-balance-sheet events that could affect the statements

4. Approval and filing

Issue the notice of the shareholders' meeting in the manner and period the articles require
Hold the meeting approving the statements and minute it fully
File the financial statements and shareholder list with the registrar within the deadline
File the annual corporate income tax return with its attachments
Archive the whole close pack in one place for later queries

The mistakes we see most often

Clearing open balances only after year end, leaving the auditor waiting
Inventory figures in the system that were never physically counted during the year
Director transactions with no supporting documents
Approving the statements too late to file on time
Changing figures after fieldwork starts without telling the auditor, forcing rework

Frequently asked questions

When should annual close preparation start?

Begin one to two months before period end by clearing open balances and scheduling the count, so the work after year end is confirmation rather than document hunting.

Must a company with no revenue still close and file?

Yes. The statements must still be prepared, audited and filed on time even with no revenue; not filing leads to penalties and affects the company's standing.

Can the auditor be changed mid-year?

Yes, following the required approval process, but plan the handover carefully because the incoming auditor must also review the prior-year opening balances.

How are fees calculated?

Fees are quoted case by case based on complexity and document volume, and confirmed in writing before work starts.

Related services

Have our team review the file before you file

Send us the items you could not tick and we will tell you what is missing and the order that fits your case. Fees are quoted case by case based on complexity and document volume, and confirmed in writing before work starts.

083-249-4999 · LINE @NYC168 · Contact@nyclegal.co.th

This page is general preparation guidance, not case-specific legal advice, and may change with the responsible agencies' notifications. Last updated 20 September 2026.

Aspect	On your own	With NYC Legal
Uncertain requirements	Research yourself and risk relying on outdated information.	Requirements are verified with the relevant authority before work begins.
Multiple documents	The wrong order costs weeks.	Sequenced to finish in a single pass wherever possible.
Advice	No one to help weigh the options.	An advisor assesses the alternatives with you.

Option	What it is	Best for	Watch out for
Handle everything yourself	Research the rules, prepare the file and deal with each authority on your own.	Simple cases, when you have time and are located near the relevant offices.	Requirements change often; one missing document or a missed intake window restarts the cycle.
Outsource only part of the process	Hire help for the step you are stuck on, such as translation or a single filing.	People who already understand the process but face time or distance constraints.	If an early step is formatted wrongly, every later step fails with it.
Let us manage the full route (recommended)	Case assessment, route planning, preparation, translation, filing, follow-up and return delivery.	Anyone on a fixed deadline, living upcountry or abroad, who cannot afford a rejected file.	Share the destination requirements up front so we can plan the route correctly in one pass.