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 [...]

Rights of auditing firms, branches of foreign auditing firms in Vietnam Auditing firms have the following rights: a) To provide the services stipulated in Article 40 of this Law; b) To receive fee; c) To establish branches carrying on business of audit service; d) To locate its establishment to carry on business of audit service in foreign countries; đ) To participate in the international audit organizations, professional organizations on audit; e) To request the audited units to provide sufficiently and timely the necessary information, documents and [...]

The fees for granting, modifying Certificate of sufficient conditions to carry on business of audit services   Auditing firms, branches of foreign auditing firms in Vietnam request for granting, re-granting, modifying Certificate of sufficient conditions to carry on business of audit services must pay fees. Minister of Finance shall prescribe the fees for granting, re-granting, modifying the Certificate of sufficient conditions to carry on business of audit services. The changes must be notified to the Ministry of Finance Within ten days from the date [...]