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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 41 - 60 of 96 items
NameTypeAgencyLawValidity
    
Certified Public Accountants to practice their profession accurately, impartially and independentlyAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Contents of Audit Conclusion/Activities ReportAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Criteria for becoming a statutory auditorLicensing (based on qualifications / education)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Disclosure of Audit Firm FeesFeeMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Establishment of Accounting and Audit FirmsAuthorization / permit requirements Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Independence of the Statutory Auditor to be annually disclosedAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Independence of the Statutory Auditor to be disucssed with the audit teamAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Independence of the Statutory Auditor to be evidenced by written confirmationAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Professional Indemnity InsuranceAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
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 reputationProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on accounting and audit firms from allowing the same person to be manager of two or more branchesProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on accounting and audit firms from cancelling audit engagement by its own decision without any reasonProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on accounting and audit firms from denying cooperation to public official accountants or concerned staffProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on accounting and audit firms from destroying evidence, falsifying documents, concealing accounting and audit-related data and hiding offensesProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on accounting and audit firms from falsifying staff’s curriculum vitae and accounting and audit firms’ profilesProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on accounting and audit firms from offering bribesProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on accounting and audit firms from performing audit for entities for which it has provided accounting servicesProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
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 functionsProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on accounting and audit firms from quoting and receiving service fees inappropriate to the volume of its workProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on accounting and audit firms from rendering accounting and audit services to an entity that violates accounting and audit regulationsProhibitionMinistry 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 41 - 60 of 370 items
NameTypeAgencyLawValidity
    
Requirement for license for concession businessAuthorization / permit requirements Ministry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for licensing to implement science and technology by public fundingLicensing (based on experience, track record, technical requirements, and/or other)Ministry of Science and TechnologyLaw on Science and Technology No. 30/NA, dated 19 July 201331-12-9999
Requirement for long-term lease or concession to be for more than 15 yearsNumerical restrictions (duration license)Land inspection AuthorityPrime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 200931-12-9999
Requirement for maximum time in which foreign labor can be employedNumerical restrictions (other)Ministry of Labour and Social WelfareAmended Labour Law No. 43/NA, dated 24 December 201331-12-9999
Requirement for medium term lease of State land to be for maximum of 15 yearsNumerical restrictions (duration license)Land inspection AuthorityPrime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 200931-12-9999
Requirement for nationals and foreigners who lease land or have land concession to meet criteria.FeeLand inspection AuthorityPrime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 200931-12-9999
Requirement for organizations operating scientific and technological activities to follow operating obligtionsKnowledge TransferMinistry of Science and TechnologyLaw on Science and Technology No. 30/NA, dated 19 July 201331-12-9999
Requirement for organizations operating scientific and technological activity to follow operating obligtionsPerformance requirements (mandatory)Ministry of Science and TechnologyLaw on Science and Technology No. 30/NA, dated 19 July 201331-12-9999
Requirement for periodic increase of fees for lease or concession of landFeeLand inspection AuthorityPrime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 200931-12-9999
Requirement for procedures to be followed in implementing science & technology projectsAdministrative RequirementsMinistry of Science and TechnologyLaw on Science and Technology No. 30/NA, dated 19 July 201331-12-9999
Requirement for registation to invest in (specific) economic zone businessAuthorization / permit requirements Ministry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for registered capital amount to be maintainedMinimum capital requirementsMinistry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for registration of certificate service providersLicensing (based on experience, track record, technical requirements, and/or other)Ministry of Science and TechnologyDecree and Law on Electronic Transaction No. 20/NA, dated 7 December 201231-12-9999
Requirement for representative offices of foregn busininess to be registered, with prohibition on conducting business in Lao PDRForm of establishmentMinistry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for science and technology projects to be registeredAuthorization / permit requirements Ministry of Science and TechnologyLaw on Science and Technology No. 30/NA, dated 19 July 201331-12-9999
Requirement for short term lease to be maximum of 5 yearsNumerical restrictions (duration license)Land inspection AuthorityPrime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 200931-12-9999
Requirement for suppliers to comply with lawPerformance requirements (mandatory)Ministry of Industry and CommerceConsumer Protection Law No. 02/NA, dated 30 June 201031-12-9999
Requirement for suppliers to refrain from harmful conductProhibitionMinistry of Industry and CommerceConsumer Protection Law No. 02/NA, dated 30 June 201031-12-9999
Requirement for terms of concession investment not to exceed 99 yearsNumerical restrictions (duration license)Ministry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for threshold to be met to recognise digital certificateOther measuresMinistry of Science and TechnologyDecree and Law on Electronic Transaction No. 20/NA, dated 7 December 201231-12-9999
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