CERTIFICATE OF ELIGIBILITY FOR PROVIDING AUDIT SERVICES

The dossier of application for the Certificate of eligibility for providing audit services, applicable to limited liability companies, partnerships, and private enterprises

1. The application for the Certificate of eligibility for providing audit services in Vietnamese (according to the template in Annex I).
2. The copy of the Certificate of Business registration or Certificate of Enterprise registration or Investment certificate.
3. The list of full-time auditors having labor contracts (according to the template in Annex III).
4. The copy of the Certificate of audit practice registration of auditors.
5. The copy of the Decision on the appointment of the Director made by the Member assembly (of a limited liability company or a partnership).
6. The copy of the company’s charter.
7. The list of capital contributors, the list of partners (according to the template in Annex IV), specifying:
8. a) Full names, addresses, nationalities, numbers and date of issues of ID cards or passports or other legal ID papers of individuals; numbers and dates of issue of the Certificates of audit practice registration (of auditors);
9. a) Names, locations, numbers and dates of issue of the Decision on establishment (or business registration) of organizations; full names, addresses, nationalities, numbers and dates of issues of ID cards or passports or other legal ID papers, numbers and dates of issues of Certificates of audit practice registration of the individuals that represent the capital contributed;
10. c) The amount of registered capital contribution, the value of actual contribution, the holding, and the contribution term.
11. The written capital certification of limited liability companies, in particular:
12. a) New companies must have:

– Contribution records of founders;

– Where capital is contributed in cash, the deposits of founders must be certified in writing by commercial banks licensed to operate in Vietnam. The deposit must be equal to at least the capital contribution in cash of founders, and only unlocked after the company is issued with the Certificate of eligibility for providing audit services

– The capital contribution is made by assets, it is required to obtain a written certification of the valuation of contributed assets made by a valuating organization in Vietnam. The certification must be unexpired on the day on which the dossier of application for the Certificate of eligibility for providing audit services is submitted.

b) The existing equity of an operating company in the latest financial statement (in the registration year or the year before) must be certified in writing by another independent audit firm.