Section 1214
Auditors' report on the balance sheet and accounts Draft heading, not yet reviewed by the firm
Title 22: Partnerships and Companies Chapter 4: Limited Companies Part 4: Audit of Accounts
Text of the section
Statutory text (Thai original)
ผู้สอบบัญชีต้องทำรายงานว่าด้วยงบดุลและบัญชียื่นต่อที่ประชุมสามัญผู้สอบบัญชีต้องแถลงในรายงานเช่นนั้นด้วยว่าตนเห็นว่างบดุลได้ทำโดยถูกถ้วนควรฟังว่าสำแดงให้เห็นการงานของบริษัทที่เป็นอยู่ตามจริงและถูกต้องหรือไม่
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 a true 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.
Cite this section
Cite this section
-
Plain citation
Civil and Commercial Code, s. 1214 (Thailand) -
Academic citation
Civil and Commercial Code (Thailand), s. 1214. ThaiLawOnline, https://www.thailawonline.com/thai-civil-code/section-1214/ (accessed 27 October 2026). -
Thai citation
ป.พ.พ. มาตรา 1214 -
Permalink
https://www.thailawonline.com/thai-civil-code/section-1214/ -
Embed on your site
<blockquote cite="https://www.thailawonline.com/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 a true and correct view of the state of the…</p><footer>Civil and Commercial Code, s. 1214 (Thailand): <a href="https://www.thailawonline.com/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.