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 [...]

Dossiers of application for certificate of sufficient conditions to carry on business of audit services Dossiers of application for certificate of sufficient conditions to carry on business of audit services include: A written application for certificate of sufficient conditions to carry on business of audit services; A copy of business registration certificate, certificate of enterprise registration certificates or investment certificate; A copy of certificate of registration of practicing audit of the practicing auditors; Full-time labor contracts of practicing auditors; Documents proving the contributed capital for [...]