Termination of carrying on business of audit services Auditing firms terminate the business of audit services in the following cases: a) To terminate by themselves; b) To be divided, separated, merged, consolidated, dissolved; c) To be withdrawn business registration certificate, certificate of enterprise registration, investment certificate or certificate of sufficient conditions to carry on business of audit services; d) Director of the private enterprise is deceased; đ) Other cases in accordance with regulations of the law on enterprises. Branches of foreign auditing firms in Vietnam terminate [...]

Branches of auditing firms Conditions for the branches of auditing firms entitled to carry on business of audit services: a) Auditing firms have sufficient conditions to carry on business of audit services as stipulated in Article 21 of this Law; b) A branch has at least two practicing auditors, including the branch director. Two practicing auditors are not at the same time as auditor registering to practice in the head office or other branches of auditing firms. c) Being approved in writing by [...]

The cases that auditing firms and branches of foreign auditing firms in Vietnam are not entitled to audit Auditing firms are not entitled to perform audit in the following cases: a) Doing or having done in the preceding year the work of book keeping, making financial statement, or internal audit to the audited unit; b) Doing or having done in the preceding year the services different from the services specified in point a of this clause affecting the independence of practicing auditors [...]