Company Incorporation Services in Vietnam

Accounting, auditing and bookkeeping services (CPC 862)

Last modified: 12/05/2021

1. Legal Based


Law on independent audit 2011

Accounting law 2003

Decree 17/2012 ND-CP dated March 13, 2012

Decree 129/2004 ND-CP dated May 31, 2004

Circular 72/2007/TT-BTC

2. Detailing Conditions

2.1. WTO, FTAs, AFAS: none

2.2. The law of Viet Nam:

2.2.1. Accouting serviece:

a) Business form:

  • Auditing service enterprise is established and operates under the provisions of the law in three forms: limited liability company, partnership and private enterprise.

b) Range of activities:

  • Accountant work;
  • Work as chief accountant;
  • Establish a specific accounting system for the accounting unit;
  • Providing and consulting the application of information technology in accounting;
  • Fostering accounting skills, updating accounting knowledge;
  • Finance support;
  • Tax declaration;
  • Other accounting services in accordance by law.

2.2.2. Audit service:

a) Investment form:

  • Capital contribution with an audit firm that is established and operates in Vietnam

b) Ownership rate:

  • The member being an organization is entitled to contribute capital up to 35% of the charter capital of the audit limited liability company with two or more members. When there are many organizations contributing capital, the total contributed capital of these organizations must not exceed 35% of the charter capital of the audit limited liability company with two or more members.
  • Capital contributed by practicing auditors must account for more than 50% of the corporate charter capital

c) Range of activities:

  • Auditing services, including: financial statement audit, performance audit, compliance audit, project finalization report audit, financial statement audit for tax purposes and audit work other;
  • Financial statement review services, financial information and other assurance services
  • Other services: economic consulting, finance, tax; Consulting on business management, transformation and restructuring; Consulting on information technology application in management of enterprises and organizations; Accounting services in accordance with the law on accounting; Asset price appraisal and business risk assessment; Services fostering knowledge of finance, accounting, auditing; Other related services on finance, accounting, tax as prescribed by law.
Post Views: 1,328

    *Your Name.
    *Your Email.
    *Your Phone.
    *Your Message.