The Accounting Law 2015 stipulates the types of enterprises permitted to provide accounting services. Single-member limited liability companies and joint-stock companies are not permitted to provide accounting services in Vietnam.
- Multi-member limited liability company;
- Partnership;
- Sole proprietorship.
- Contribute capital with an already established and operating accounting firm in Vietnam to establish an accounting firm;
- Establish a branch of a foreign accounting firm;
- Provide cross-border services in accordance with the Government of Vietnam's regulations.
Conditions for obtaining a Certificate of eligibility for provision of accounting services for each type of enterprise are regulated as follows:
Type of Enterprise | Conditions |
Multi-member limited liability company |
|
Partnership |
|
Sole proprietorship |
|
Branch of Foreign Accounting Firmin Vietnam |
|
Accounting firms are not allowed to contribute capital to establish another accounting firm, except in the case of contributing capital with a foreign accounting firm to establish an accounting firm in Vietnam.
Within six months from the date of registration for the provision of accounting services without obtaining a certificate or in the case where the certificate has been revoked, they must immediately notify the business registration authority to handle the procedure of removing the phrase “accounting services” from the name of the enterprise or branch.
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Phone: | (028) 7302 2286 |
E-mail: | info@lawnet.vn |