Where should my cousin file his 90-day report after moving to Bangkok?

Concern: 90 days

My cousin used to do his 90 days at Nonthaburi Immigration. However, he moved his residency to Bangkok and cancelled his previous WP and permit to stay. He already manage to obtain a new WP and permit to stay due to employment issued by Chaengwattana Immigration Office. His question are where should he do his upcoming 90 days report? And is there any complication if you don’t have the previous receipt of 90 days? Thank you and have a nice day.