Article 1214
Statutory text (Thai original)
ผู้สอบบัญชีต้องทำรายงานว่าด้วยงบดุลและบัญชียื่นต่อที่ประชุมสามัญผู้สอบบัญชีต้องแถลงในรายงานเช่นนั้นด้วยว่าตนเห็นว่างบดุลได้ทำโดยถูกถ้วนควรฟังว่าสำแดงให้เห็นการงานของบริษัทที่เป็นอยู่ตามจริงและถูกต้องหรือไม่ส่วนที่ ๕การตรวจ
Verbatim from the Royal Gazette / Office of the Council of State
English translation
The auditors must make a report to the ordinary meeting on the balance-sheet and accounts. They must state in such report whether in their opinion the balance-sheet is properly drawn up so as to exhibit and correct view of the state of the affairs of the company.
This English translation is provided for reference only and has not yet been firm-verified. Always rely on the Thai original.
Firm annotation
Section 1214 is part of Book 3 (Specific Contracts) of the Thai Civil and Commercial Code. This entry is awaiting firm-authored commentary; the statutory text above is verbatim from the Office of the Council of State (OCS Krisdika) Thai source, with the English translation adapted from the FAO/UN FAOLEX repository and corrected in house against the Thai. Always rely on the Thai original for legal proceedings.
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Citation simple
Civil and Commercial Code, s. 1214 (Thailand) -
Citation académique
Civil and Commercial Code (Thailand), s. 1214. ThaiLawOnline, https://www.thailawonline.com/fr/thai-civil-code/section-1214/ (accessed 30 août 2026). -
Citation thaïlandaise
ป.พ.พ. มาตรา 1214 -
Lien permanent
https://www.thailawonline.com/fr/thai-civil-code/section-1214/ -
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<blockquote cite="https://www.thailawonline.com/fr/thai-civil-code/section-1214/"><p>The auditors must make a report to the ordinary meeting on the balance-sheet and accounts. They must state in such report whether in their opinion the balance-sheet is properly drawn up so as to exhibit and correct view of the state of the affairs of…</p><footer>Civil and Commercial Code, s. 1214 (Thailand): <a href="https://www.thailawonline.com/fr/thai-civil-code/section-1214/">ThaiLawOnline</a></footer></blockquote>
The Thai text is authoritative. The English is an unofficial translation by ThaiLawOnline, free to reuse with attribution.