Library

Circular 214/2012/TT-BTC: 37 new auditing standards

The Ministry of Finance has announced 37 new auditing standards in Circular 214/2012/TT-BTC, these standards will be applied from January 1st 2014.

Some auditing standards may be cited as: Standard No. 210 – Audit contract, Standard No. 230 – Audit documents and records, Standard No. 300 – Planning for the audited financial statements, Standard No. 500 – Audit evidence, Standard No. 520 – Procedures for analysis, Standard No. 570 – Continuous operation…

The Vietnam Association of Certified Public Accountants is responsible for dissemination and guiding the implementation of the above auditing standards.

From the effective date of this Circular, except Auditing Standards No. 1000 and 930 issued in Decision 03/2005/QD-BTC and Auditing Standards No. 910 and 920 issued in Decision 195/2003/QD-BTC, the auditing standards issued in Decisions 120/1999/QD-BTC, 219/2000/QD-BTC, 143/2001/QD-BTC, 28/2003/QD-BTC,195/2003/QD-BTC, 03/2005/QD-BTC and 101/2005/QD-BTC will expire.

ANT Lawyers is a Vietnamese law firm with English speaking lawyers whom understand the laws of Vietnam within the business and the local culture context.  Call us at +84 28 730 86 529  or send us email: ant@antlawyers.vn

Tuan Nguyen

Recent Posts

Construction Practicing Certificate in Vietnam: 7 Issues Foreign Engineers Should Check Before Supervision and Acceptance

A construction practicing certificate in Vietnam is not only a personal qualification paper.  Many foreign…

4 days ago

Anti-Dumping Investigation on Solar Glass from Vietnam: 7 Checks for Exporters

Turkey has opened an anti-dumping investigation on solar glass from Vietnam, China, and Malaysia. The…

6 days ago

How to Obtain a Construction Practicing Certificate in Vietnam: 10 Steps for Foreign Engineers

Foreign engineers, construction managers, designers, supervision consultants, and cost managers working on construction projects in…

1 week ago

Turkey Anti-Dumping Investigation on Polyester Tire Cord Fabric from Vietnam: 4 Risks Exporters Should Know

On June 16, 2026, Turkey opened an anti-dumping investigation on polyester tire cord fabric from…

1 week ago

Work Permit for Foreign Engineers in Vietnam: 7 Issues Foreign Contractors Should Plan Before Mobilization

A work permit for foreign engineers in Vietnam is not just a matter for the…

2 weeks ago

Evidence in Arbitration in Vietnam: 7 Problems Foreign Companies Often Underestimate

A company can be commercially right and still present a weak arbitration case. In evidence…

2 weeks ago

This website uses cookies.