To ensure that financial reporting adheres to Generally Accepted Accounting Principles (GAAP), our team consists of specialists and Certified Public Accountants (CPAs) with direct experience from leading international audit firms. These professionals directly oversee and control all engagements.

We conduct our audits in accordance with the (Thai) Standards on Auditing (TSAs). Our methodology is committed to delivering audit services of the highest quality and integrity. This commitment is focused on providing assurance on the fair presentation of the financial statements, serving the primary interests of the shareholders.

Furthermore, we leverage technology to enhance our audit quality, enabling us to process financial data with greater speed and efficiency. This includes robust data security protocols: access to information obtained during the audit is strictly restricted to authorized engagement personnel only, thereby ensuring and upholding client confidentiality.

We provide quarterly review services for financial statements to enhance the efficiency and reliability of financial reporting. This service is specifically designed for subsidiaries of foreign parent companies or publicly-listed parent entities to support their timely group reporting and consolidation process.

Clients can opt for these quarterly reviews at their discretion to obtain more timely assurance on their financial statements. To ensure continuity and efficiency, these non-audit engagements are performed by the same professional team that conducts the statutory annual audit.

Furthermore, we leverage technology to enhance our audit quality, enabling us to process financial data with greater speed and efficiency.

This includes robust data security protocols: access to information obtained during the audit is strictly restricted to authorized engagement personnel only, thereby ensuring and upholding client confidentiality.

This service generally covers the development of various manuals (e.g., Financial Reporting Manuals, Internal Control Manuals) that support the business's compliance with relevant financial laws and regulations.

The primary focus is on supporting management's certification of the key financial statement assertions, including

• Bookkeeping : Accurate and compliant recording of daily financial transactions in accordance with accounting standards
• Financial Statement Preparation : Preparation of the Statement of Financial Position, the Statement of Profit or Loss, and other required financial statements in accordance with applicable Financial Reporting Standards (e.g., TFRS in Thailand).
• Tax Compliance : Tax computation, and the preparation and filing of various tax returns (e.g., Value Added Tax (VAT), Withholding Tax (WHT), and Corporate Income Tax (CIT)) in full compliance with the regulations of the Revenue Department.
• Payroll Management : Payroll computation and processing, including salary disbursement (payment), and the subsequent filing and remittance of Social Security Fund (SSF) contributions and related payroll taxes.
• Audit Support : Preparation of audit supporting schedules and liaising with external auditors during the annual financial statement audit.

We provide compliance review services to assess adherence to the company's internal policies and procedure manuals. The objective is to ensure employee awareness and adherence to the company's internal controls and regulations, as well as full and accurate compliance with all applicable external laws and regulations relevant to the business. Additionally, this engagement can be utilized to support the internal audit function of the parent company.

We provide Financial Due Diligence (FDD) services, which encompass a detailed examination of a Target Company's assets, liabilities, revenue, costs, and Selling, General & Administrative (SG&A) expenses. Our primary objective is to identify and quantify necessary accounting adjustments (i.e., normalizations) to provide potential acquirers with the assurance required for their transaction. This process is crucial for determining the Target's true historical and current operating performance, often referred to as its Quality of Earnings (QoE). The scope of our engagement is always tailored to meet other specific objectives as defined by our clients.

Our deliverables include a detailed report supplemented with intuitive data visualizations (dashboards and graphs) and clear commentary. This format is designed to provide maximum utility, enabling users to easily analyze the Target's true financial position and underlying operating performance to meet their stated objectives.

Our firm has a proven track record of executing Financial Due Diligence (FDD) engagements on targets with Net Assets and/or Operating Revenues ranging from THB 100 million up to THB 5,000 million.

As organizations expand, they inherently face increased transactional complexity and heightened risk exposure. This growth necessitates more sophisticated operational planning and, critically, the implementation of effective and efficient systems of internal control. In such a scenario, senior management often lacks the capacity for direct, granular oversight. This responsibility is best delegated to the Internal Audit (IA) function, which operates with independence. The IA function's primary role is to audit, evaluate the effectiveness of operations and internal controls across all departments, and report its findings and recommendations to management. Our firm provides Internal Audit services specifically designed to deliver critical insights to companies preparing for an Initial Public Offering (IPO). This IPO readiness support strengthens their financial and operational processes, ensuring the company can, at a minimum, comply with the fundamental regulatory and governance requirements for a public limited company.

We provide group reporting services, which involve liaising with the group auditors (the parent company's auditors) and preparing group financial reporting packages. These reports are prepared in strict accordance with the parent entity's group accounting policies and the specific accounting standards applicable in their jurisdiction (e.g., GAAP conversion from TFRS to IFRS or US GAAP).

This service is designed to ensure an accurate and efficient consolidation process for the parent company's consolidated financial statements.

We provide Agreed-Upon Procedures (AUP) services, where we perform specific procedures on one or more items to help your company address specific informational needs or objectives.

These procedures can be tailored to various matters, including (but not limited to):

• Review of business cash flow
• Examination of the sales credit granting process
• Verification of asset existence

In some cases, the company’s employees may lack sufficient knowledge or experience in applying the Thai Financial Reporting Standards (TFRS) or International Financial Reporting Standards (IFRS) for the first time, or when new financial reporting standards are issued. To keep up with significant developments, the company provides assistance and advisory services to ensure that operations and the application of financial reporting standards are carried out correctly and in compliance.

At present, Japan has made several changes to its accounting standards (JGAAP). Therefore, our company understands the differences in accounting standards for companies with parent companies based in Japan. To ensure consistency with Japanese accounting standards in the preparation of consolidated financial statements, we offer services to convert your accounting standards to comply with JGAAP. This service is provided by our team of Japanese auditors working in collaboration with Thai auditors.