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Service
Level 1
   Business Services 01

Level 2
   Professional services 01A

Level 3
  862,863 Accounting, auditing, book-keeping and taxation services 01Ab

Measures Applicable at this Level
Showing 81 - 96 of 96 items
NameTypeAgencyLawValidity
    
Prohibition on Certified Public Accountants from lending, borrowing, transferring or selling its Certified Public Accountant CertificateProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Certified Public Accountants from practicing any activity that impairs the reputation of the accounting and audit professionsProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
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 FinanceProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on impersonating an auditor or certified public accountantProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on providing audit or accounting services without a licenseProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibitions on slanderProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohiobition on using threats on auditorsProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Requirement for Accounting Firm Practicing License not be an officer, owner, shareholder or staff of any enterpriseLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Requirement for Accounting Firm Practicing License to be a member of the Chamber of Professional Accountants and AuditorsRequirement to subscribe to associationMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Requirement for Accounting Firm Practicing License to be certifiedLicensing (based on qualifications / education)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Requirement for Accounting Firm Practicing License to be free of embezzlement or other intentional infringements on finance or accountingLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Requirement for Accounting Firm Practicing License to have more than three technical staff that have acquired a high level education degree in accounting and financeLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Retention of audit-related documents for at least 10 yearsAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Obligations for Accounting FirmsAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Shareholding requirement for audit firm to obtain audit practising licenseLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Transparency ReportAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Level 0, Level 1 and Level 2 Measures Also Applicable
Showing 361 - 370 of 370 items
NameTypeAgencyLawValidity
    
Must obtain the approval from Information, Culture and Tourism sector to make billboard to be colorful and uniqueAuthorization / permit requirements Ministry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201830-09-9999
Billboard for enterprise shall be in white background with red letterAdministrative RequirementsMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201830-09-9999
Billboard for private enterprise shall be in yellow background with red letterAdministrative RequirementsMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201802-10-9999
Content of billboard with trade mark shall be written or typed In Lao above such mark which is written in englishAdministrative RequirementsMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201802-10-9999
all type of billboard use in Lao PDR must be written in LaoAdministrative RequirementsMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201802-10-9999
Billboard written in lao and foreign language shall be adjusted by placing lao letters above foreign letters /or lao letter to the right and foreign letters to the left, the size of foreign letters must not over 2/3 of lao lettersAdministrative RequirementsMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201802-10-9999
Prohibit the enterprise applicants to Intentionally falsifying documents or informationProhibitionMinistry of Industry and CommerceDecision on Enterprise Registration no. 0023/MOIC.ERM, dated 09 January 201912-05-9999
All business activities in the Lao PDR must be registered of enterprisesAdministrative RequirementsMinistry of Industry and CommerceDecision on Enterprise Registration no. 0023/MOIC.ERM, dated 09 January 201914-05-9999
In case of any change in the content of enterprise registration, if there is a need to change the content of an investment license or a business license, the enterprise must submit the proposal to the relevant sector Administrative RequirementsMinistry of Industry and CommerceDecision on Enterprise Registration no. 0023/MOIC.ERM, dated 09 January 201914-05-9999
if the enterprise does not have any of the activities listed in the enterprise registration certificate, it must be carried out to obtain an investment or business license in any activities from relevant sectors within 90 daysAdministrative RequirementsMinistry of Industry and CommerceDecision on Enterprise Registration no. 0023/MOIC.ERM, dated 09 January 201914-05-9999
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