Whether to accrue is an accounting question rather than tax. If adjustments need to be done for tax, please do so. As to under Thai accounting standards this needs to be accrued, please check and if you have confirmed with the auditors from the accounting point of view, then that's fine.
But please ensure proper cut off done for expenses. Can you go through the accounts and confirm no further accrual of expenses please? The profit figure needs to be finalised save for adjustments I mentioned below.