Auditors in Thailand who are also certified public accountants need to do their audit work in compliance with the Thai Auditing Standards. Thai auditing standards have a long history. However, now Thai Auditing Standards follow the International Standards on Auditing (ISA) issued by International Federation of Accountants (IFAC). Thailand Federation of Accounting Professions (FAP) translates and reviews ISA and announces the date each module to be adopted among the Thai auditors. Currently FAP has published 37 modules of Thai Auditing Standard which will take effect as the Thai Auditing Standards in 2011.