LIST

Chapter 1

GENERAL PROVISIONS

Article 1. Scope

Article 2. Subjects of application

Article 3. Application of the Law on independent audit, international treaties and relevant laws

Article 4. Purpose of independent audit

Article 5. Interpretation of terms

Article 6. Auditing standards and professional ethical standards of accounting and auditing

Article 7. Value of audit report

Article 8. Principles of independent audit operations

Article 9. Mandatory audit

Article 10. Encouragement of audits

Article 11. State management of independent audit activities

Article 12. Professional organization of audit

Article 13. Prohibited acts

Chapter 2

AUDITORS AND AUDITORS PRACTICE

Article 14. Standards of auditors

Article 15. Registration of auditing practice

Article 16. Those who are not registered to practice audit

Article 17. Rights of practicing auditors

Article 18. Obligations of practicing auditors

Article 19. The cases of practicing auditors are not allowed to audit

Chapter 3

AUDITING ENTERPRISES

Article 20. Types of auditing firms and branches of foreign auditing firms in Vietnam

Article 21. Conditions for grant of Audit service business eligibility certificates

Article 22. Dossier of application for the Certificate of eligibility to provide audit services

Article 23. Time limit for issuance of Certificate of eligibility for business of audit services

Article 24. Re-issuance, adjustment of Certificate of eligibility for business of audit services

Article 25. Fee for issuance, adjustment of Certificate of eligibility for business of audit services

Article 26. Any changes must be notified to the Ministry of Finance

Article 27. Suspension of audit service business and revocation of the Certificate of eligibility to provide audit services

Article 28. Rights of auditing firms, branches of foreign auditing firms in Vietnam

Article 29. Obligations of auditing firms, branches of foreign auditing firms in Vietnam

Article 30. Cases of auditing firms, branches of foreign auditing firms in Vietnam are not allowed to audit

Article 31. Branches of auditing firms

Article 32. Establishments of overseas auditing firms

Article 33. Suspension of audit service business

Article 34. Termination of audit services business

Article 35. Termination of operation of the branch of auditing firms

Article 36. Foreign auditing firms

Chapter 4

AUDITING UNITS

Article 37. Audited units

Article 38. Rights of the audited unit

Article 39. Obligations of the audited unit

Chapter 5

INDEPENDENT AUDITING ACTIVITIES

SECTION 1. OPERATION OF AUDITING ENTERPRISES

Article 40. Scope of operation of auditing firms, branches of foreign auditing firms in Vietnam

Article 41. Receiving audit services

Article 42. Auditing contract

Article 43. Confidentiality obligations

Article 44. Auditing service fees

Article 45. Auditing process

SECTION 2. AUDITING REPORT

Article 46. Audit report on financial statements

Article 47. Auditing report on other audit jobs

Article 48. Auditing opinion

SECTION 3. AUDITING RECORDS

Article 49. Audit records

Article 50. Preserving and archiving audit records

Article 51. Service records, related documents

SECTION 4. QUALITY CONTROL OF AUDITING SERVICES

Article 52. Quality control of audit services

Chapter 6

AUDITING THE FINANCIAL STATEMENTS OF THE UNIT WITH PUBLIC INTEREST

Article 53. Units with the public interest

Article 54. Approving enterprises to be entitled to audit the financial statements of the units with the public interest

Article 55. Disclosure of information of auditing firms, branches of foreign auditing firms in Vietnam, practicing auditors approved to audit financial statements of units with the public interest

Article 56. Transparency Reporting

Article 57. Responsibilities of the units with the public interest

Article 58. Independence and objectivity

Chapter 7

HANDLING OF VIOLATIONS AND DISPUTE RESOLUTION

Article 59. Law violations on independent audit

Article 60. Handling of law violations on independent audit

Article 61. Settlement of disputes on independent audit

Chapter 8

TERMS ENFORCEMENT

Article 62. Transition clause

Article 63. Entry into force

Article 64. Detailed provisions and implementation guidance