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3 | Independent Auditing Law 2011 | 01/01/2012 | Article 25 and paragraph 3 of Article 15 shall be repealed by the Law on Fees and Charges.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 |