CONTINUING PROFESSIONAL DEVELOPMENT (CPD) FOR ACCOUNTANTS IN THAILAND

Abstract

Economic problems around the world today. Partly a result of distorted reporting of accounting. Caused by the failure to comply with accounting professional accounting standards. International Accounting Standards Board. A unit of work and try to set accounting standards to be uniform for a major international global (International Financial Reporting Standards: IFRS) by developing and issuing regulations to record a new account to make the world a common global accounting language. This makes the impact of FAP. Thailand has set the standard to be used to guide the development, control and performance of accounting professionals. This paper aims to review the guidelines development for continuing study of accounting profession in Thailand on how to develop the appropriate profession accounting program. In addition, another research objective is to review research and existing literature which relate to the concept development of continuing profession program. The results of this paper reveal that Continuing Profession Development (CPD) is imperative to maintain competency of accounting profession. The review concludes that the setting of CPD program currently is appropriate for ensuring accounting profession competence. The setting of CPD a program consists of the appropriateness of training hours, of curriculum and of courses. Moreover, the curriculum should be organized and diverse variety of subject areas. And the need for FAP, a governing organization to communicate quickly and conveniently. Have different opinions in a group of Thai accounting professionals. Some parts do not agree to force the CPD training and some agree to grant to the official after hours to the development of a way for accounting professionals in Thailand