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

Nominee Property in Vietnam: 7 Risks When Foreigners Buy Under a Friend or Spouse’s Name

Nominee property in Vietnam describes a practical situation in which one person funds the property…

2 days ago

Real Estate Tax in Vietnam: 9 Taxes and Fees Buyers and Sellers Should Know

Real estate tax in Vietnam affects both the seller’s net proceeds and the buyer’s total…

3 days ago

Selling Property in Vietnam: 7 Legal and Tax Checks Before Transfer

Selling property in Vietnam should be planned before the seller accepts a deposit. A successful…

3 days ago

How to Set Up a Representative Office in Vietnam: 10 Practical Steps

Before a foreign trader legalizes documents or signs a long lease, it should confirm two…

4 days ago

VIAC Arbitration Rules: 8 Things Foreign Companies Should Check

The VIAC arbitration rules were updated in 2026, and the new version took effect on…

4 days ago

Representative Office in Vietnam: 10 Checks Before Choosing It

A representative office in Vietnam (RO) may hire people, maintain an office and support promotion…

4 days ago

This website uses cookies.