Generally speaking, most private limited companies have a financial year ending on December 31st. In order to comply with the legal requirements on Partnerships and Companies under the Thai Civil and Commercial Code (CCC), these companies must convene an annual general meeting of the shareholders (AGM) to consider and approve, amongst other things, their audited financial statement within four months after the end of their fiscal year, meaning by the end of April each year.  Within one month after the AGM, companies must submit their audited financial statement, an updated list of shareholders, and other required documents to the Ministry of Commerce (MOC).  Therefore, as the month of April is fast approaching, it is certainly worthwhile for companies and their directors to review the key legal procedures for holding an AGM.