08:43, 11/07/2024
Below, Legal Secretary would like to send to esteemed members important legal documents in the field of accounting - auditing currently in effect.
Article table of contents
| No. | Document Title | Effective Date | Notes |
|---|---|---|---|
| LAW | |||
| 1 | Accounting Law 2015 | January 1, 2017 | |
| 2 | State Audit Law 2015 | January 1, 2016 | |
| 3 | Independent Audit Law 2011 | January 1, 2012 | Article 25 and Clause 3, Article 15 are abolished by Law on Fees and Charges 2015 |
| DECREE | |||
| 4 | Decree 174/2016/ND-CP guiding the Accounting Law | January 1, 2017 | |
| 5 | Decree 84/2016/ND-CP on standards, conditions for auditors, auditing organizations to be approved for auditing public interest units | July 1, 2016 | |
| 6 | Decree 02/2015/ND-CP amending Decree 162/2006/ND-CP policies on salaries, uniforms for State Audit officials and staff, and priority policies for state auditors | February 16, 2015 | |
| 7 | Decree 04/2014/ND-CP amending Decree 51/2010/ND-CP on invoices for goods sales and service provision | March 1, 2014 | |
| 8 | Decree 105/2013/ND-CP on administrative penalties for accounting and independent auditing offenses | December 1, 2013 | |
| 9 | Decree 17/2012/ND-CP guiding Independent Audit Law | May 1, 2012 | |
| 10 | Decree 16/2011/ND-CP amending Decree 105/2004/ND-CP on independent audit | April 20, 2011 | |
| 11 | Decree 51/2010/ND-CP on invoices for goods sales and service provision | January 1, 2011 | Relates to accounting, amended and supplemented by Decree 109/2013/ND-CP and Decree 04/2014/ND-CP |
| 12 | Decree 30/2009/ND-CP amending Decree 105/2004/ND-CP on independent audit | May 14, 2009 | |
| 13 | Decree 162/2006/ND-CP on policies for salaries, uniforms for State Audit officials and public employees, and priority policies for state auditors. | January 27, 2007 | Amended and supplemented by Decree 02/2015/ND-CP |
| 14 | Decree 105/2004/ND-CP on independent audit | April 21, 2004 | Amended and supplemented by Decree 30/2009/ND-CP and Decree 16/2011/ND-CP |
| 15 | Decree 93/2003/ND-CP on functions, duties, powers, and organizational structure of the State Audit Office | September 4, 2003 | |
| CIRCULAR | |||
| 16 | Circular 297/2016/TT-BTC on issuance, management and use of Certificates of eligibility for business in accounting services | January 1, 2017 | |
| 17 | Circular 296/2016/TT-BTC guiding issuance, revocation and management of Certificates of registration for practicing accounting services | January 1, 2017 | |
| 18 | Circular 292/2016/TT-BTC guiding annual knowledge update for practicing accountants and those registered for practicing accounting services | January 1, 2017 | |
| 19 | Circular 271/2016/TT-BTC on collection, payment of fees for certification registration, and certification of eligibility for business in accounting, auditing services | January 1, 2017 | |
| 20 | Circular 176/2016/TT-BTC amending Circular 10/2014/TT-BTC on administrative penalties for invoice-related violations | December 15, 2016 | |
| 21 | Circular 133/2016/TT-BTC guiding Accounting Regime for Small and Medium-Sized Enterprises | January 1, 2017 | |
| 22 | Circular 53/2016/TT-BTC amending Circular 200/2014/TT-BTC on guiding policies for accounting in enterprises | March 21, 2016 | |
| 23 | Circular 75/2015/TT-BTC amending Article 128 of Circular 200/2014/TT-BTC guiding Accounting Regime for Enterprises | July 14, 2015 | |
| 24 | Circular 70/2015/TT-BTC on Ethical Standards for the Accounting and Auditing Profession | January 1, 2016 | |
| 25 | Circular 56/2015/TT-BTC amending Circular 150/2012/TT-BTC guiding annual knowledge update for registered practicing auditors | June 8, 2015 | |
| 26 | Circular 200/2014/TT-BTC guiding Accounting Regime for Enterprises | February 5, 2015 | Amended and supplemented by Circular 53/2016/TT-BTC, Circular 177/2015/TT-BTC, Circular 75/2015/TT-BTC. |
| 27 | Circular 157/2014/TT-BTC on quality control of auditing services | October 23, 2014 | |
| 28 | Circular 203/2012/TT-BTC on procedures for issuance, management, and use of Certificates of eligibility for business in auditing services | May 1, 2013 | |
| 29 | Circular 202/2012/TT-BTC guiding registration, management, and public disclosure of the list of practicing auditors | March 1, 2013 | |
| 30 | Circular 150/2012/TT-BTC guiding annual knowledge update for registered practicing auditors | January 1, 2013 | |
| 31 | Circular 129/2012/TT-BTC on examination and issuance of Auditor’s Certificates and practicing accountant licenses | September 25, 2012 | |
| RESOLUTION | |||
| 32 | Resolution 325/2016/UBTVQH14 on policies for officials of the State Audit Office | December 29, 2016 | |
| DECISION | |||
| 33 | Decision 09/2016/QD-KTNN on procedures for preparation, appraisal, approval, and implementation of general audit plans | February 9, 2017 | |
| 34 | Decision 08/2016/QD-KTNN on auditing procedures | February 6, 2017 | |
| 35 | Decision 07/2016/QD-KTNN on monitoring the implementation of audit conclusions and recommendations of the State Audit Office | January 28, 2017 | |
| 36 | Decision 05/2016/QD-KTNN on specimen cards and management, use of State Auditor cards | January 1, 2017 | |
| OFFICIAL DISPATCH | |||
| 37 | Official Dispatch 2938/BTC-CDKT on registration for practicing auditing | March 6, 2013 |
