How to be a Thai Auditor

Base on AUDITOR ACT, B.E. 2505 (1962)

Section 15. To be eligible for registration as an authorized auditor, person must:


(1) have degree in accountancy or hold certificate in accountancy recognized by the B.S.A.P. as not lower than the bachelor degree in accountancy, or have a degree or a certificate not lower than bachelor degree toward which the course includes accountancy studying and which is considered by the B.S.A.P. as fit for being an authorized auditor;
(2) have experience in auditing and considered by the B.S.A.P. as fit to become an authorized auditor;
(3) have completed his twentieth year of age;
(4) be a citizen of Thailand or of a country which permits Thai citizen to become auditor in that country;
(5) not be a person of bad conduct or who lacks in morality;
(6) have never been sentenced to imprisonment in a case considered by the B.S.A.P. as may bring discredit to the profession;
(7) not be an insane or mentally unsound person;
(8) not engage in any other occupations which are not suitable or which will deprive him of the freedom to perform the duties of auditor.
Section 16. An authorized auditor licence shall be valid for five years from the date of its issuance.

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