The Minister of Finance of Vietnam promulgates Circular 05/2025/TT-BTC dated January 24, 2025, amending Circular 202/2012/TT-BTC providing guidance on the registration, management, and public disclosure of lists of practicing auditors; Circular 203/2012/TT-BTC regarding the order, procedures for issuing, managing, using Certificates of eligibility for auditing service business; Circular 157/2014/TT-BTC stipulating the quality control of auditing services.
On October 16, 2024, the State Auditor General issued Decision 07/2024/QD-KTNN amending, supplementing, and abolishing certain provisions of several legislative documents issued by the State Auditor General of Vietnam.
Responsibilities of the State audit delegation in amending the audit decisions and audit plans in Vietnam are stipulated in Decision 1495/QD-KTNN in 2024.
On August 20, 2024, the State Auditor General issued Decision 1495/QD-KTNN on the Regulations on organization and operation of the State audit delegations in Vietnam
The following article provides guidelines for modifying contents of audit decisions, audit plans in Vietnam as stipulated in Decision 1495/QD-KTNN of 2024.
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