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MONTHLY LEGAL NEWS
BẢN TIN PHÁP LUẬT SỐ THÁNG 11 NĂM 2018

1. Decree No. 151/2018 / ND-CP dated November 7, 2018 of the Government amending and supplementing a number of decrees regulating investment and business conditions under the state management scope of the Ministry of Finance main

This Decree amends and supplements a number of decrees regulating investment and business conditions in a number of domains, summarized as follows:

1.1 Field of accounting and auditing

Abolish many conditions for auditing organizations approved to conduct audits for units of public interest:

- Abolition of conditions: If the auditing organization has been approved in the year of submission, it must meet the issue of the auditing report on annual financial statements (or financial statements). at least 10 units having public interests, from October 1, prior to September 30, submit their registration dossiers;

- Abolishing the conditions because of the rationality related to the certificate of sufficient conditions to carry on business of audit services, quality control system, professional liability insurance or occupational risk reserve fund, not belonging to cases that were not reviewed, approved, and submitted complete, timely registration documents, and the corresponding records when auditing registration.

To amend and abolish a number of conditions for auditing organizations approved to conduct audits for units with public interests in the field of securities:

- Amendment of conditions: Having been engaged in audit activities in Vietnam for at least 24 months (previously 36 months) from the date of first meeting on audit business conditions to the date of registration registration;

- Abolition of conditions: If the auditing organization has been approved in the year of submission, it must meet the issue of the auditing report on annual financial statements (or financial statements). at least 20 units having public benefits from October 1, prior to September 30, submit the registration dossier;

Abolishing a number of conditions on provision of cross-border accounting services for foreign accounting service-providing enterprises:

- Abolishing the conditions on documents of the practicing management agencies where the enterprises are headquartered, confirming that they do not violate the regulations within 3 years, and are not sanctioned for administrative violations in the provision of services. cross-border accounting for 12 months up to the time of applying for the certificate of eligibility to provide cross-border accounting service business and the corresponding documents upon request;

- Abolishing the conditions on buying professional liability insurance for accountants practicing in Vietnam.

Repeal regulations on auditing enterprises which are limited liability companies with two or more members:

- Members of organizations must appoint one person to represent the organization to the Members' Council. The representative of a member being an organization must be an auditor and must register to practice at the auditing firm in which the organization contributes capital.

For details of the November 2018 newsletter, please see the attached file.

Date Submitted: 10/12/2018 View: 28.908 Print the article
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