One year on, no accountability in 2.1bn-baht audit office collapse

FRIDAY, MARCH 27, 2026

A year after the 2.1-billion-baht State Audit Office building collapse, no one has been held accountable despite multiple probes and mounting evidence of construction flaws

Nearly one year after the collapse of the new State Audit Office (SAO) building, worth 2.136 billion baht, no individuals or organisations have been held accountable, despite extensive investigations pointing to serious flaws in design and construction.

The incident, which occurred while the building was nearing completion, caused multiple injuries and fatalities after the structure gave way during an earthquake. Findings from several investigations have consistently indicated multiple failures, including the possible use of substandard construction materials.

The project has drawn attention to China Railway Number 10 (Thailand) Co., Ltd., part of the China Railway (CREC) group, which served as the main contractor in a joint venture with Italian-Thai Development Plc (ITD). The joint venture has undertaken numerous large-scale construction projects in Thailand worth tens of billions of baht.

One year on, no accountability in 2.1bn-baht audit office collapse

Investigations have revealed that the CREC network in Thailand includes more than 14 affiliated companies, with Thai nationals serving as directors and shareholders, and participating in multiple state procurement contracts. Authorities, including the Commerce Ministry and the Department of Special Investigation (DSI), have used this information to expand their probes.

The construction project was divided into three main components:

  • Construction by the ITD-CREC joint venture
  • Project supervision by the PKW joint venture
  • Design by Forum Architect Co., Ltd. and Meinhardt (Thailand) Ltd.

One year on, no accountability in 2.1bn-baht audit office collapse

Findings point to structural failures

According to findings disclosed by the prime minister on June 30, 2025, four key issues were identified:

  1. The collapse originated from the lower structure (floors 1–4) due to shear forces from the earthquake affecting load-bearing walls
  2. Concrete strength in shear walls was below required standards
  3. Construction designs did not comply with legal requirements
  4. Insufficient anchoring of reinforcement steel weakened structural joints

Multiple investigations, limited progress

Legal proceedings have been divided into four tracks, including criminal cases, DSI investigations, National Anti-Corruption Commission (NACC) inquiries, and reviews by the Comptroller General’s Department.

In criminal court, 23 individuals and entities have been indicted for alleged negligence in design, supervision and construction, as well as document falsification. Several defendants, including engineers and business figures, have since been granted temporary release.

Meanwhile, the DSI has pursued a separate case involving alleged nominee structures, forwarding its findings to prosecutors and the NACC. At least 76 individuals have been implicated, including around 70 state officials and several senior SAO executives.

Despite this, no state officials or private entities have been definitively held accountable to date, and investigations appear to have stalled.

Uncertain recovery of public funds

Authorities are also examining liability under state procurement and compensation laws, but questions remain over whether the government can recover the 2.136 billion baht in damages.

The case has drawn comparisons to past efforts to recover losses from major government projects, raising concerns over accountability and enforcement.

Notably, companies linked to China Railway Number 10 (Thailand) and its network remain operational and have continued to submit financial statements, reporting combined revenues exceeding 1.08 billion baht in 2024.

One year on, the lack of accountability has intensified public scrutiny, with diminishing prospects that taxpayers will recover the billions lost — or that those responsible will face consequences.