Most of the accounting and law offices in the tourist areas like Samui, Pattaya and Phuket aiming their services at foreigners circumvent the new regulations and are now setting up companies as a 100% Thai owned or without foreign management and transfer the shares and company control to the foreigner after the formation and registration of the company. In practice this prevents only a first investigation when registering the company (anti-nominee regulations are circumvented). It does not protect the foreigner from any future checks and investigations, and if there is a breach with the Foreign Business Act or the company is set up as a 'land holding company' the foreigner is liable for severe penalties, criminal prosecution and removal of the company from the Registrar of Companies.