| Prohibition on Auditees from appointing or recruiting an auditor or engagement partner having audited its entity and having ceased their auditor functions or having been dismissed from an audit firm less than three years | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on accounting and audit firms from voiding reporting on their accounting and audit activities | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on accounting and audit firms from using information received that is relevant to their engagements in an incorrect manner | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on accounting and audit firms from requesting or receiving provilegesother than those defined in the audit engagement or trying to receive any other advantage; | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on accounting and audit firms from rendering accounting and auditing services to an entity in which the chief accountant or manager is their close relative | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on accounting and audit firms from rendering accounting and audit services to an entity that violates accounting and audit regulations | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on accounting and audit firms from quoting and receiving service fees inappropriate to the volume of its work | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on accounting and audit firms from appointing persons having been board members, managers or employees of a legal or other entity as statutory auditor or other entity less than three years after cessation of their functions | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on accounting and audit firms from performing audit for entities for which it has provided accounting services | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on accounting and audit firms from offering bribes | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on accounting and audit firms from falsifying staff’s curriculum vitae and accounting and audit firms’ profiles | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on accounting and audit firms from destroying evidence, falsifying documents, concealing accounting and audit-related data and hiding offenses | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on accounting and audit firms from denying cooperation to public official accountants or concerned staff | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on accounting and audit firms from cancelling audit engagement by its own decision without any reason | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on accounting and audit firms from allowing the same person to be manager of two or more branches | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Prohibition on accounting and audit firms from acting upon and contacting clients in a manner that causes damage to them and impairs the profession’s reputation | Ministry of Finance | Prohibition | 22-07-2014 | 31-12-9999 |
| Professional Indemnity Insurance | Ministry of Finance | Administrative Requirements | 22-07-2014 | 31-12-9999 |
| Producers and sellers to undertake a health examination in applying for a health certificate | Ministry of Health | Authorization / permit requirements | 21-12-2011 | 31-12-9999 |
| Postponing transactions | Bank of the Lao PDR | Administrative Requirements | 14-07-2014 | 31-12-9999 |
| Opening a foreign currency account (Nostro Account) | Bank of the Lao PDR | Administrative Requirements | 02-04-2010 | 31-12-9999 |
