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Annual Auditing Enterprise Monitoring Certificate
审计企业年度监管证明
ໃບຕິດຕາມການດໍາເນີນວິສາຫະກິດກວດສອບ ປະຈໍາປີ
Any licensed auditing enterprise Apply at Accounting Department.
Who needs this
Any licensed auditing enterprise
Documents — first application
| Document | Note |
|---|---|
| Transparent reports | |
| Professional Damage Insurance | if any |
| Enterprise Registration Certificate | |
| Request Letter | |
| Business Operating License | copy |
| Confirmation of Operate Auditing Enterprise (in the previous year) | copy |
| Certificate of Annual Tax Payment | |
| Certificate of Annual Fee Payment to the Lao Chamber of Professional Accountants and Auditors | |
| Annual Report | of the Auditing Enterprise, AFAR |
| Annual Finacial Report Documents | - Balance Sheets - Performance Report - Financial Statement (Assets and Debts) - Annex of Financial Report - Table of Decreasiation - Table of Tax Payment Report |
| Attached Documents 1, 2, 3, 4, 5, 6 | contact the Accounting Department for more details |
Legal framework
- Law on Independent Audit
- Presidential Ordinance on Fees and Service Fees
How to submit
- Means of presentation
- At the Authority Offices
- Address of authority
- Accounting Department, Ministry of Finance
- Processing time
- 0 If the required documents are complete according to the prescribed form, the Accounting Department of the Ministry of Finance shall consider it immediately, which is not defined in any law.
Validity and renewal
- Has an expiry date
- YES
- Validity
- 12 months
- Renewal process
- The certificate is valid from January 1 to December 31. The law does not define it, but the note of the license to operate an auditing enterprise specified that the renewal of the license requires the annual auditing enterprise monitoring certificate.
Additional comment
The accounting enterprises and auditing enterprises shall report their operations to the Ministry of Finance on a regular basis within 90 days after the end of the fiscal year, the report shall include these following main documents: 1. The results of the annual activities, the organizational structure, the proportion of its technical staff, and the implementation of obligations as specified in Clause 6, Article 50 of the law on independent audits. 2. Annual financial statements 3. Professional compensation insurance 4. Upgrading vocational education for employees in their enterprises 5. Transparency report In the case of not renewing the annual auditing enterprise monitoring certificate after receiving a warning, it shall be fined for 5 million LAK.