LIST OF LEGAL DOCUMENTS ABOUT VIETNAMESE ACCOUNTING & AUDITING UPDATED CURRENTLY

BV-Acharya-3

No Document Name Effective time Note

LAW
1 Accounting Law 2015 01/01/2017
2 Law on State Audit 2015 01/01/2016
3 Independent Auditing Law 2011 01/01/2012 Article 25 and paragraph 3 of Article 15 shall be repealed by the Law on Fees and Charges.

DECISIONS
4 Decree No. 174/2016 / ND-CP guiding the Accounting Law 01/01/2017
5 Decree No. 84/2016 / ND-CP on criteria and conditions for auditing practicing auditors and accredited auditing organizations for public interest units 01/07/2016
6 Decree No. 02/2015 / ND-CP amending the Decree No. 162/2006 / ND-CP on salaries and uniforms for officials and public employees of the State Audit and preferential regimes for auditors government 16/02/2015
7 Decree No. 04/2014 / ND-CP amending Decree 51/2010 / ND-CP on goods sale and service invoices 01/03/2014
8 Decree No. 105/2013 / ND-CP sanctioning administrative violations in the field of accounting and auditing 01/12/2013
9 Decree No. 17/2012 / ND-CP guiding the Law on External Auditing 01/05/2012
10 Decree No. 16/2011 / ND-CP amending Decree 105/2004 / ND-CP on independent auditing 20/04/2011
11 Decree No. 51/2010 / ND-CP on invoices for sale of goods and services 01/01/2011 Regarding accounting, amended and supplemented in Decree 109/2013 / ND-CP and Decree 04/2014 / ND-CP
12 Decree No. 30/2009 / ND-CP amending the Decree No. 105/2004 / ND-CP on independent audit 14/05/2009
13 Decree No. 162/2006 / ND-CP on salary and uniforms for public servants, State employees and officials and the preferential regime applicable to State auditors. 27/01/2007 Modified byDecree 02/2015 / ND-CP
14 Decree 105/2004 / ND-CP on independent audit 21/04/2004 Modified byDecree No. 30/2009 / ND-CP andDecree No. 16/2011 / ND-CP
15 Decree No. 93/2003 / ND-CP on the functions, tasks, powers and organizational structure of the State Audit 04/09/2003

CIRCULAR LEVEL
16 Circular No. 297/2016 / TT-BTC providing, managing and using certificates of eligibility for accounting service business 01/01/2017
17 Circular No. 296/2016 / TT-BTC guiding the grant, withdrawal and management of accounting service registration certificates 01/01/2017
18 Circular No. 292/2016 / TT-BTC providing guidance on updating annual knowledge for practicing accountants and persons practicing accounting services. 01/01/2017
19 Circular No. 271/2016 / TT-BTC of the fee levels for evaluation and grant of practicing certificates, certificates of satisfaction of conditions for conducting business services of accounting and auditing services. 01/01/2017
20 Circular No. 176/2016 / TT-BTC amending Circular 10/2014 / TT-BTC sanctioning administrative violations of invoices 15/12/2016
21 Circular 133/2016 / TT-BTC guiding the regime of accounting for small and medium enterprises 01/01/2017
22 Circular No. 53/2016 / TT-BTC amending Circular 200/2014 / TT-BTC guiding the enterprise accounting regime 21/3/2016
23 Circular No. 75/2015 / TT-BTC amending Article 128 of the Government’s Circular No. 200/2014 / TT-BTC guiding the Enterprise Accounting Regime 14/07/2015
24 Circular 70/2015 / TT-BTC on standards of professional ethics of accounting and auditing 01/01/2016
25 Circular No. 56/2005 / TT-BTC amending Circular No. 150/2012 / TT-BTC guiding the updating of annual knowledge for auditors registered for practicing auditing 08/06/2015
26 Circular 200/2014 / TT-BTC guiding the Accounting Regime 05/02/2015 Modified atCircular No. 53/2016 / TT-BTC,Circular No. 177/2015 / TT-BTC,Circular No. 75/2015 / TT-BTC.
27 Circular 157/2014 / TT-BTC regulates the quality of auditing services 23/10/2014
28 Circular 203/2012 / TT-BTC on the order and procedures for the issuance, management and use of certificates of satisfaction of conditions on auditing service business 01/05/2013
29 Circular 202/2012 / TT-BTC guiding the registration, management and publicity of the list of practicing auditors 01/03/2013
30 Circular 150/2012 / TT-BTC provides guidance on updating annual knowledge for auditors registered for practicing auditing 01/01/2013
31 Thông tư 129/2012 / TT-BTC thi and level Certificate and accounting accounting 25/09/2012
 

RESOLUTION LEVEL
32 Resolution 325/2016 / UBTVQH14 regimes for cadres and civil servants of the State Audit 29/12/2016
 

DECISION LEVEL
33 Decision No. 09/2016 / QD-KTNN on the process of preparation, appraisal, approval and implementation of the audit plan 09/02/2017
34 Decision 08/2016 / QD-KTNN Audit process 06/02/2017
35 Decision 07/2016 / QD-KTNN to monitor and inspect the implementation of audit conclusions and recommendations of the State Audit 28/01/2017
36 Decision No. 05/2016 / QD-KTNN on the form of card and the management and use of the card of the State Auditor 01/01/2017
 

OFFICIAL LETTER LEVEL
37 Official Letter 2938 / BTC-CDKT registered to practice audit 06/03/2013