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Legal documents in field: Accounting and Auditing

Intergrated Document No. 25/VBHN-VPQH dated February 26, 2025 Law on Accounting

Issued 26/02/2025 Effective date 26/02/2025 In Force
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Circular No. 05/2025/TT-BTC dated January 24, 2025 on amendments to Circular No. 202/2012/TT-BTC on instruction for registration, management and publication of list of auditors practicing audit; Circular No. 203/2012/TT-BTC on the issuance, management, and use of certificates of eligibility for providing audit services; Circular No. 157/2014/TT-BTC on audit service quality control

Issued 24/01/2025 Effective date 24/01/2025 In Force
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Decision 1676/QD-BTC in 2021 announcing 5 Vietnamese public accounting standards, phase 1, issued by the Minister of Finance

Issued 01/09/2021 Effective date 01/09/2021 In Force
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Decision No. 1676/QD-BTC dated September 1, 2021 on issue of 5 Vietnam Public Sector Accounting Standards in the first stage

Issued 01/09/2021 Effective date 01/09/2021 In Force
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Decision No. 1529/QD-BTC dated August 9, 2021 on promulgation of Assessment Statement for ASEAN Chartered Professional Accountant

Issued 09/08/2021 Effective date 09/08/2021 In Force
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Decision 1529/QD-BTC in 2021 on the Evaluation Regulations for ASEAN Standard Professional Accountants issued by the Minister of Finance

Issued 09/08/2021 Effective date 09/08/2021 In Force
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Decision 01/2021/QD-KTNN on Regulations on complaints, lawsuits and responses to petitions in state audit activities issued by the State Auditor General

Issued 24/02/2021 Effective date 10/04/2021 In Force
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Decision No. 01/2021/QD-KTNN dated February 24, 2021 on issuing regulations on complaints, institution of legal proceedings and response to petitions relating to state audit activities

Issued 24/02/2021 Effective date 10/04/2021 Expired
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Decision 155/QD-KTNN of 2021 stipulating the inspection and comparison at agencies, organizations and individuals related to the audit activities of the State Audit Office of Vietnam.

Issued 18/02/2021 Effective date 18/02/2021 In Force
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Decision No. 155/QD-KTNN dated February 18, 2021 on promulgating regulations on inspection and comparison at regulatory bodies, organizations and individuals involved in state audit

Issued 18/02/2021 Effective date 18/02/2021 In Force
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Circular 8/2021/TT-BTC on Vietnamese internal audit standards and ethical principles of internal audit promulgated by the Ministry of Finance

Issued 25/01/2021 Effective date 01/04/2021 In Force
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Circular 09/2021/TT-BTC on guiding the inspection of accounting service activities issued by the Ministry of Finance

Issued 25/01/2021 Effective date 01/04/2021 In Force
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Decision 04/2020/QD-KTNN stipulating the list of audit dossiers; the regime of submission, preservation, exploitation and destruction of audit dossiers issued by the State Audit

Issued 14/12/2020 Effective date 28/01/2021 In Force
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Decision No. 04/2020/QD-KTNN dated December 14, 2020 on promulgating regulations on list of audit dossiers; and requirements for submission for archiving, preservation, use and disposal of audit dossiers

Issued 14/12/2020 Effective date 28/01/2021 Expired
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Decree 134/2020/ND-CP amending Decree 84/2016/ND-CP on standards and conditions for practicing auditors and auditing organizations approved to audit for entities with public interests they

Issued 15/11/2020 Effective date 01/01/2021 In Force
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