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Reference

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Primary source

SEC mandatory audit-partner rotation

10-year

As ofFY2024·Sources2·Primary

SEC enforces 10-year mandatory audit-partner rotation for SET-listed company audits, plus Key Audit Matters (KAM) disclosure. Drives churn at the engagement-partner level and rebid cycles for listed-company statutory audits.

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Figure in context

SEC enforces 10-year mandatory audit-partner rotation for SET-listed company audits, plus Key Audit Matters (KAM) disclosure. Drives churn at the engagement-partner level and rebid cycles for listed-company statutory audits.

SEC enforces 10-year mandatory audit-partner rotation for SET-listed company audits, plus Key Audit Matters (KAM) disclosure. Drives churn at the engagement-partner level and rebid cycles for listed-company statutory audits.

Time scope

FY2024

Source basis

Primary source

Interpretation notes

What this tells you

SEC enforces 10-year mandatory audit-partner rotation for SET-listed company audits, plus Key Audit Matters (KAM) disclosure. Drives churn at the engagement-partner level and rebid cycles for listed-company statutory audits.

What not to do with it

Use the linked report for interpretation and keep basis differences explicit.

Related figures

Adjacent numbers that add context without drowning the value.

FY2024
~THB 29B

Thai audit, accounting services market

FAP, SEC, Big 4 Thailand, DBD

FY2024
~55%

Big 4 audit market share

Big 4 Thailand disclosures, SEC approved-auditor list

FY2024
~60,000

Registered Thai CPAs

FAP / TFAC CPA registry

FY2024
~22%

Local Thai mid-tier, boutique share

FAP, DBD, Insight triangulation

Report context

Thailand Audit & Accounting Market Intelligence

Thailand's audit, accounting services market is ~THB 29 billion (triangulated from FAP CPA registry, SEC approved-auditor list, Big 4 Thailand disclosures, DBD FS filing registry). Big 4 (Deloitte Touche Tohmatsu Jaiyos, EY Office, KPMG Phoomchai Audit, PwC ABAS) capture ~55% concentrated on SET-listed, MNC clients. International mid-tier (BDO, Grant Thornton, Forvis Mazars, RSM, Baker Tilly, Crowe, HLB) ~18%, local Thai mid-tier, boutique ~22%, outsourced accounting ~5%. Federation of Accounting Professions (FAP/TFAC) licenses CPAs, sets TFRS standards (IFRS-converged). SEC enforces auditor rotation, Key Audit Matters (KAM). Pillar Two, sustainability assurance, Thai IOD CGR drive practice expansion.

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Atlas actors in this figure's reports

Profiles covered in the report that cite this number.

Bangkok Bank

Largest Thai commercial bank by assets — THB 4.5T FY2024, only Thai bank with an ASEAN regional consumer-banking franchise via Permata Bank Indonesia.

Bank of Ayudhya

Japan's MUFG owns ~77% — Thailand's strongest consumer-finance franchise via Krungsri Auto and Krungsri Card. FY2024 assets ~THB 2.7T.

Kasikornbank

Top-4 commercial bank with the deepest retail, SME franchise — THB 4.3–4.4T FY2024 assets and the LINE BK digital-banking JV.

Kiatnakin Phatra Bank

Listed commercial bank; investment banking, capital markets specialist post-2021 Phatra merger; ~THB 25-28B FY2024 revenue.

Krungthai Bank

State-linked top-4 bank — THB 3.7T FY2024 assets and operator of the Paotang super-app, Thailand's largest government-payments channel.

SCB X

Top-4 bank holding company (over Siam Commercial Bank) with a digital-ventures architecture — FY2024 group revenue ~THB 190B.

SEC mandatory audit-partner rotation · Insight