| Prohibition on concealing, disusing, threatening, impeding and obstructing the functions of competent authorities | Bank of the Lao PDR | Prohibition | 14-07-2014 | 31-12-9999 |
| Prohibition on Certified Public Accountants from Working at two or more entities while having full-time work or rendering accounting and audit services without license of the Ministry of Finance | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on Certified Public Accountants from practicing any activity that impairs the reputation of the accounting and audit professions | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on Certified Public Accountants from lending, borrowing, transferring or selling its Certified Public Accountant Certificate | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on bribing staff and competent authorities | Bank of the Lao PDR | Prohibition | 14-07-2014 | 31-12-9999 |
| Prohibition on Auditors from working at two or more entities while having full-time work with one of those entities or rendering accounting and audit services without license of the Ministry of Finance | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on Auditors from selling and buying shares, bonds or other assets to and from auditee when performing audit work | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on Auditors from requesting, claiming or receiving bribes, and colluding with auditee | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on Auditors from practicing at two or more accounting or audit firms, or practicing another profession besides the accounting and audit profession | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on Auditors from practicing any activity that impairs the reputation of the accounting and audit professions | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on Auditors from lending, borrowing, transferring or selling its Certified Public Accountant Certificate | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on Auditors from hiding, falsifying or destroying relevant documents or data | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on Auditors from exaggerating qualifications possessed or using inappropriate advertising or marketing method for seeking clients | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on Auditors from disclosing confidential information of the entity to which they rendered accounting services | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on Auditees from reporting or providing incorrect data and documents to auditors | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on Auditees from offering bribes to the auditor or persons involved in the audit | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on Auditees from impeding, delaying, causing difficulty or threatening auditors or persons involved in the audit | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on Auditees from hiding or destroying documents and materials that are audit evidence | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on Auditees from causing impairment to the reputation of certified public accountants and auditors | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on Auditees from cancelling an audit engagement solely by their own decision | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
