Our collection of resources based on what we have learned on the ground
Resources
Q&A
In Thailand, in the majority of cases, companies must be audited by an independ...
- February 2016
- Free Access
All companies, be it traded or not, must be examined and certified by an independent certified auditor. The only exception to this rule are the financial statements of a registered partnership under Thai Law, whose total capital, assets, and income a...
Q&A
What is the penalty for foreign companies who are late in submitting their audit...
- February 2016
- Free Access
All foreign companies have to submit their audited financial statements within five months or 150 days of the end of the fiscal year. If one company is overdue the deadline, this failure may result in a penalty of up to THB 100,000 (US$3,000).
Q&A
What are the rules for external auditors in the Philippines?
- February 2016
- Free Access
According to Securities Regulation Code (SRC) 68, all companies have to submit their financial statements along with an auditor’s report issued by an independent auditor. This external auditor has to be rotated every 5 years. In the case of an ...
infographic
Audit and Compliance Timeline for Companies Operating in Indonesia
- February 2016
- Free Access
This infographic is about the audit and compliance timeline for companies operating in Indonesia.
infographic
Audit and Compliance Timeline for Companies Operating in Indonesia
- February 2016
- Free Access
This infographic is about the audit and compliance timeline for companies operating in Indonesia.
infographic
Audit and Compliance Timeline for Companies Operating in Malaysia
- February 2016
- Free Access
This infographic shows the timeline for the annual audit process in Malaysia.
infographic
Audit and Compliance Timeline for Companies Operating in Thailand
- February 2016
- Free Access
This infographic shows the suggested timeline regarding annual audit for companies operating in Thailand.
infographic
Audit and Compliance Timeline for Companies Operating in the Philippines
- February 2016
- Free Access
A suggested timeline regarding the annual audit process for companies operating in the Philippines.
infographic
Current State of IFRS Adoption in ASEAN
- February 2016
- Free Access
This infographic is about the current state of IFRS adoption in ASEAN, including Indonesia, Malaysia, Thailand, Philippines, and Singapore.
magazine
Annual Audit and Compliance in ASEAN
- January 2016
- Members Access
For the first issue of our ASEAN Briefing Magazine, we look at the different audit and compliance regulations of five of the main economies in ASEAN. We firstly focus on the accounting standards, filing processes, and requirements for Indonesia, Mala...
Q&A
How should the tax payment process be carried out in Vietnam?
- January 2016
- Free Access
Enterprises in Vietnam are required to carry out the tax process online. To simplify the tax payment process, the Ministry of Finance has issued Circular No. 110/2015/TT-BTC on electronic transactions in tax administration, which came into effect on ...
Q&A
Can enterprises use different exchange rates for different items in Vietnam?
- January 2016
- Free Access
Enterprises in Vietnam may now use different exchange rates for different items. In particular, assets and liabilities are converted into VND based on the exchange rate at the end of the period, while the equity of a company’s owner is converte...
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