Contents of the Certificate of eligibility for providing audit services

1. A Certificate of eligibility for providing audit services contains the following information:
2. a) Name of the audit firm in Vietnamese and foreign languages (if any); its abbreviated name (if any); and address of the head office;
3. b) Full names of the legal representative and the Director of the audit firm (if the Director is not the legal representative);
4. c) The number and date of issue of the Certificate of eligibility for providing audit services;
5. d) The number and date of issue and issuer of the Certificate of Business registration or Certificate of Enterprise Registration or Investment certificate.
6. dd) The terms and conditions by which the audit firm must abide when using the Certificate of eligibility for providing audit services.
7. The template of the Certificate of eligibility for providing audit services is provided in Annex V of this Circular.

Amending the Certificate of eligibility for providing audit services

1. The audit firm must apply for the amendment of the Certificate of eligibility for providing audit services when changing its contents as prescribed in Clause 1 Article 8 of this Circular.
2. The dossier of application for the amendment of the Certificate of eligibility for providing audit services includes:

The application for the amendment of the Certificate of eligibility for providing audit services (according to the template in Annex VI);

1. b) The original copy of the latest Certificate of eligibility for providing audit services;
2. c) The detailed description of the amendment and other documents related to the amendment.

Reissuing the Certificate of eligibility for providing audit services

1. An audit firm issued with the Certificate of eligibility for providing audit services shall apply for its reissuance in the following cases:
2. a) The Certificate of eligibility for providing audit services is lost of damaged;
3. b) The firm is divided, split, merged, amalgamated, or the form of ownership is converted.
4. The audit firm must apply for the reissuance of the Certificate of eligibility for providing audit services within 20 days from the day on which it is lost or damaged, or from the day on which the division, split, merger, amalgamation, or conversion of the form of ownership is finished.
5. The dossier of application for the reissuance of the Certificate of eligibility for providing audit services when it is lost of damaged includes:
6. a) The application for the reissuance of the Certificate of eligibility for providing audit services (according to the template in Annex VII);
7. b) The original copy of the issued Certificate of eligibility for providing audit services, unless it is lost;
8. c) Relevant documents.
9. The dossier of application for the reissuance of the Certificate of eligibility for providing audit services in case of a division, split, merger, amalgamation, or conversion of the form of ownership is made in accordance with Article 5 and Article 6 of this Circular.