In order to provide audit service, service provider has to follow the business registration procedures.
The dossier requesting for the certificate of eligibility to conduct audit service must have all the following documents:
– An application for certification;
– List of auditors practicing with labor contract;
– A copy of the certificate of registration to practice, decision of the board of director on the appointment of members, company’s charter;
– List of organizations and individuals that contribute capital, and list of partners;
– Written confirmation of capital of limited liability company;
Dossier shall need to be submitted to the Ministry of Finance. After 10 working days after receiving valid dossier, if there are no additional problems, the Ministry will consider issuing certification for the applicants.
Circular 203/2012/TT-BTC takes effect from May 1st 2013.