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Right Of Signature On Company Bank Account

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Mods - please move if this is in the incorrect section.

I have been asked to have the right of signature (authority to operate) for a friend's company bank account . . . just in case it becomes necessary, and he doesn't trust his staff to that extent.

My question is; do I have to be an officer of the company to have the right of signature (authority to operate) and will having a non-Thai do so change the tax structure, i.e. increase the tax percentage for being 'foreign owned'. The company is 100% Thai owned.

Thanks for your help.

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