06_01 LAW ON ACCOUNTING
DOCUMENTS
Law on Accounting No. 88/2015/QH13 dated November 20, 2015
Circular No. 200/2014/TT-BTC dated December 22, 2014 guiding the enterprise accounting system
Circular No. 75/2015/TT-BTC dated May 18, 2015 amending Article 128 Circular No. 200/2014/TT-BTC guiding the enterprise accounting system
Circular No. 53/2016/TT-BTC dated March 21, 2016 amending Circular No. 200/2014/TT-BTC guiding the enterprise accounting system
Circular No. 133/2016/TT-BTC dated August 26, 2016 guiding the accounting system for small- and medium-sized enterprises
Decree No. 174/2016/NĐ-CP dated December 30, 2016 stipulating in detail a number of articles of Law on Accounting
Circular No. 40/2020/TT-BTC dated May 15, 2020 guiding reporting regime in the field of accounting and independent auditing in Decree No. 174/2016/NĐ-CP dated December 30, 2016 stipulating in detail a number of articles of Law on Accounting and Decree No. 17/2012/NĐ-CP dated March 13, 2012 stipulating in detail and guiding the implementation of a number of articles of Law on Independent Audit
Circular No. 09/2021/TT-BTC dated January 25, 2021 guiding to inspection of accounting service activities
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06_02 LAW ON INDEPENDENT AUDIT
DOCUMENTS
Law on Independent Audit No. 67/2011/QH12 dated March 29, 2011
Decree No. 17/2012/NĐ-CP dated March 13, 2012 stipulating in detail and guiding the implementation of a number of articles of Law on Independent Audit
Circular No. 39/2020/TT-BTC dated May 15, 2020 amending, supplementing the reporting regime in a number of Circulars in the fields of accounting and independent audit.
Circular No. 40/2020/TT-BTC dated May 15, 2020 guiding the reporting regime in the fields of accounting and independent audit in Decree No. 174/2016/NĐ-CP dated 30/12/2016 stipulating in detail a number of articles of Law on Accounting and Decree No. 17/2012/NĐ-CP dated 13/3/2012 stipulating in detail and guiding the implementation of a number of articles of Law on Independent Audit
Circular No. 24/2021/TT-NHNN dated December 31, 2021 amending, supplementing a number of articles of Circular No. 39/2011/TT-NHNN dated December 15, 2011 stipulating the independent audit of credit institutions and foreign bank branches
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06_03 LAW ON STATE AUDIT
DOCUMENTS
Law on State Audit No. 81/2015/QH13 dated June 24, 2015
Decree No. 66/2018/NĐ-CP dated May 12, 2018 stipulating the priority regime for cadres, civil servants, public employees and employees of the State Audit
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06_04 LAW ON NEGOTIABLE INSTRUMENTS
DOCUMENTS
Law on Negotiable Instruments No. 49/2005/QH11 dated November 29, 2005
Circular No. 04/2013/TT-NHNN dated March 1, 2013 stipulating the discounting activities of negotiable instruments and other valuable papers of credit institutions and foreign bank branches for customers
Circular No. 22/2015/TT-NHNN dated November 20, 2015 stipulating cheque provision and use activities
Circular No. 21/2016/TT-NHNN dated June 30, 2016 amending, supplementing a number of articles of Circular No. 04/2013/TT-NHNN dated March 1, 2013 stipulating the discounting activities of negotiable instruments and other valuable papers of credit institutions and foreign bank branches for customers
Circular No. 30/2016/TT-NHNN dated October 14, 2016 amending, supplementing a number of Circulars stipulating on the provision of payment services and payment intermediary services
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