DBD Issues New Draft Regulation to Prohibit Accountants from Involvement with Foreign Nominees DBD 發布新法規草案禁止會計師與外國掛名人有牽連
- Kit Amatyakul
- Jun 18
- 3 min read
On April 23, 2025, the Department of Business Development (DBD), Ministry of Commerce, opened a public hearing on the Draft Announcement of the DBD (Regarding Qualifications and Conditions for Accountants). This draft aims to revise the qualifications for accountants under the Accounting Act B.E. 2543 (2000) to better align with current circumstances. The public consultation period will remain open until May 7, 2025.
在2025年4月23日，商務部商業發展司(DBD)就《會計人員資格及條件條例》草案公告舉行聽證會。草案旨在修訂佛曆2543年(2000)《會計法》規定的會計師資格，以便更好地適應當前情況。公眾諮詢期將持續到2025年5月7日。
DBD has issued a draft amendment to the qualifications and conditions for becoming an accountant under the Accounting Act B.E. 2543 (2000), pursuant to the authority granted by Section 7 (6) of the Act. The aim is to ensure that the criteria are aligned with the current economic context and business environment.
DBD根據佛曆2543年(2000)《會計法》第 7(6)條授予的權力，發布關於成為會計師的資格和條件的修正案草案。目的是確保標準與當前的經濟背景和商業環境一致。
The key provision of this draft regulation is the prohibition against accountants being involved with foreign-controlled businesses in violation of the law. Specifically, accountants must not assist, support, or engage in business operations with foreigners, or hold shares on behalf of foreigners in businesses restricted under the Foreign Business Act B.E. 2542 (1999).
草案的核心條款是禁止會計師違法參與外資控制企業。具體而言，會計師不得協助、支持或從事與外國人開展業務，或代表外國人持有佛曆2542年(1999)《外人商業法》限制的業務的股份。
However, the regulation provides for two exceptions:
但是，此法規規定兩個例外：
Ø Individuals who were previously found in violation of Section 7 (6) of the Accounting Act and have completed their penalties or been cleared for at least two years; or
曾違反《會計法》第 7 (6)條，且已服完刑罰或已獲清白至少兩年的個人；或
Ø Individuals who have provided testimony, tips, or crucial information that can serve as evidence in legal proceedings against offenders under Section 36 of the Foreign Business Act.
提供證詞、提示或關鍵資訊的個人，可作為根據《外人商業法》第 36 條對違法者提起法律訴訟的證據。
Once enacted (following publication in the Royal Gazette), the regulation will mark a significant step in elevating ethical standards and accountability in the accounting profession. It also serves as a key legal measure to close loopholes that have enabled the use of foreign nominees for unauthorized business operations in Thailand.
法規一旦頒布(在皇家公報上公佈後)，意味著提升會計行業的道德標準和問責制邁出重要一步。這也是堵塞法律漏洞的一項重要法律措施，這些漏洞導致外國掛名人在泰國進行未經授權的商業活動。
Due to investigations into nominee-related offenses, it was found that certain accounting firms and accountants were complicit in assisting with the registration of juristic persons by using Thai nationals as directors and shareholders on behalf of foreigners. This was done to circumvent laws requiring foreigners to obtain permission before conducting business in Thailand. Violators, including those who assist, face penalties of imprisonment and fines.
調查與掛名相關的違法行後，發現某些會計師事務所和會計師合謀協助外國人註冊公司，利用泰國公民掛名擔任董事和股東。此舉旨在規避要求外國人在泰國開展業務前須獲得許可的法律規定。違法者，包括協助者將面臨監禁和罰款。
To prevent such issues and maintain fairness in business operations, the Department of Business Development has therefore drafted a proclamation regarding the qualifications and conditions for being an accountant.
為了防止此類問題並維護商業運營的公平性，商業發展司起草有關會計師資格和條件的公告。
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