Licenses library · 480
Accounting Enterprise Monitoring Certificate
会计企业监管证明
ໃບຕິດຕາມການດຳເນີນວິສາຫະກິດບັນຊີ
Any licensed accounting enterprise Apply at Accounting Department.
Who needs this
Any licensed accounting enterprise
Documents — first application
| Document | Note |
|---|---|
| Request Letter | |
| Business Activities Report of Accountant Enterprise | |
| Business Operating License | copy |
| Confirmation to Operate Accountant Enterprise (of the previous year) | original |
| Enterprise Registration Certificate | |
| Certificate of Annual Tax Payment | |
| Certificate of Annual Fee Payment to Lao Chamber of Professional Accountants and Auditors | |
| Evidence of Upgrading Vocational Education to the Employees in the Enterprise | |
| Annual Finacial Report Documents | - Annual Balance Sheet - Performance Report - Financial Status Statement (Assets and Debts) - Annex of Financial Report - Table of Decreasiation - Table of Tax Payment Report |
| Attached Documents 1, 2, 3 and 4 (Employees, Accounting Works, Costumers and Other Sevices |
Legal framework
- Law on Independent Audit
How to submit
- Means of presentation
- At the Authority Offices
- Address of authority
- Accounting Department, Ministry of Finance
- Processing time
- 0 If all required documents are complete according to the prescribed application form, the Accounting Department of the Ministry of Finance shall consider it immediately, which is defined in any law.
Validity and renewal
- Has an expiry date
- YES
- Validity
- 12 months
- Renewal process
- The license is valid from January 1 to December 31. The law does not define it, but the note of the license to operate an accounting enterprise specified that the renewal of the license requires the annual accounting enterprise monitoring certificate.
Additional comment
Defined in Article 63 and Article 90, Clause 8 of the Law on Independent Audits No. 51/NA, dated 22 July 2014.