The resolution must name the specific auditor by full legal name and FAP licence number, confirm the agreed audit fee or the basis for its determination, and state the period of the appointment. A resolution naming only the audit firm — without identifying the specific licensed CPA — or one that is silent on fee, may be queried by the Revenue Department when accounts are submitted. We verify all details against the FAP register before the resolution is drafted.

Yes — a company may change its auditor at any time by shareholder resolution. Mid-year changes require care: the outgoing auditor must be formally released from the engagement, and the incoming auditor must be appointed before they can act. The effective date of the change must be clearly stated in the resolution. We review the circumstances of the change before drafting to ensure the transition is clean and the resolution correctly captures the intended effective date.

Not in all cases. A routine annual re-appointment of the same auditor at the AGM typically does not require a separate DBD Bor Or Jor filing. Where the appointment involves a change to particulars that affect the company's registered information, or where the change occurs in the context of a broader corporate restructuring that requires DBD notification, a filing may be required. We advise on whether a filing is needed before any document is prepared.

Financial statements submitted to the Revenue Department must be accompanied by an audit report signed by a licensed CPA. If the auditor was never formally appointed by shareholder resolution, the report cannot lawfully be issued — even if the audit work is complete. The Revenue Department may reject the submission, and the company's directors may face penalties for late or defective filing. The shareholder resolution is a prerequisite to the audit report, not a parallel formality.

Yes — auditor appointment or re-appointment is a statutory agenda item at every Thai company Annual General Meeting. Where the appointment is handled as part of the AGM, it is covered within UnionSPACE's AGM compliance service (Scenario S.28). Where the appointment must be made outside the AGM cycle — for a newly incorporated company, or where a mid-year change is required — a standalone shareholder resolution is the correct mechanism and this service (Scenario S.16) applies. The fee structure and timeline for the standalone appointment are described above.