This is the newly regulated content in the Law amending and supplementing certain articles of the 2015 State Audit Law, which was passed by the National Assembly on November 26, 2019.
To be specific, according to the provisions of this Law, from July 1, 2020, the audited unit shall have the right to file a lawsuit against the decision on complaint settlement in the activities of the State Audit Office of Vietnam (SAV). The decisions on complaint settlement in SAV activities that can be sued include:
- Decision on complaint settlement regarding the actions of the Head of the Audit Team, the Head of the Audit Sub-team, members of the Audit Team;- Decision on complaint settlement regarding the assessment, verification, conclusion, and audit recommendations of SAV in the audit report, audit result notice, conclusion notice, and recommendations of SAV.
The time limit for filing a lawsuit is 30 days from the date of receipt of the complaint settlement decision. In case the Court accepts the case, SAV must transfer the case file to the Court within 10 working days from the date of receipt of the request.
For details, see the Law amending and supplementing certain articles of the State Audit Law effective from July 1, 2020.
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