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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 61 - 80 of 96 items
NameTypeAgencyLawValidity
    
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 relativeProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
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;ProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on accounting and audit firms from using information received that is relevant to their engagements in an incorrect mannerProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on accounting and audit firms from voiding reporting on their accounting and audit activitiesProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
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 yearsProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditees from cancelling an audit engagement solely by their own decisionProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditees from causing impairment to the reputation of certified public accountants and auditorsProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditees from hiding or destroying documents and materials that are audit evidenceProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditees from impeding, delaying, causing difficulty or threatening auditors or persons involved in the auditProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditees from offering bribes to the auditor or persons involved in the auditProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditees from reporting or providing incorrect data and documents to auditorsProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditors from disclosing confidential information of the entity to which they rendered accounting servicesProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditors from exaggerating qualifications possessed or using inappropriate advertising or marketing method for seeking clientsProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditors from hiding, falsifying or destroying relevant documents or dataProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditors 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 Auditors 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 Auditors from practicing at two or more accounting or audit firms, or practicing another profession besides the accounting and audit professionProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditors from requesting, claiming or receiving bribes, and colluding with auditeeProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditors from selling and buying shares, bonds or other assets to and from auditee when performing audit workProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
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 FinanceProhibitionMinistry 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 61 - 80 of 370 items
NameTypeAgencyLawValidity
    
Requirement for trademark assignees to register it in Lao PDRAdministrative RequirementsScience Technology and Environment AgencyDecree on Trademarks No. 06/PM, dated 18 January 199531-12-9999
Requirement for use of each category of land to be conducted according to sectoral lawPerformance requirements (mandatory)Land inspection AuthorityPrime Ministerial Decree on the Implementation of the Land Law No. 88/PM, dated 3 June 200831-12-9999
Requirement for use of foreign labor to be subject to numerical restrictionsRestrictions to foreign employment (e.g labour market test)Ministry of Labour and Social WelfareAmended Labour Law No. 43/NA, dated 24 December 201331-12-9999
Requirement that state land be owned by national communityLand Ownership Land inspection AuthorityLaw on Land No. 04/NA, dated 21 October 200331-12-9999
Requirement to apply to receive authorisation for land use rights or land utilisation rightsAuthorization / permit requirements Land inspection AuthorityPrime Ministerial Decree on the Implementation of the Land Law No. 88/PM, dated 3 June 200831-12-9999
Requirement to determine the amount of foreign labor based on needsENTsMinistry of Labour and Social WelfareAmended Labour Law No. 43/NA, dated 24 December 201331-12-9999
Requirement to have minimum capital and registered capitalMinimum capital requirementsMinistry of Planning and InvestmentDecree on the Implementation of the Investment Promotion Law No. 119/PM, dated 20 April 201131-12-9999
Requirement to make capital payment and receive certificateMinimum capital requirementsMinistry of Planning and InvestmentDecree on the Implementation of the Investment Promotion Law No. 119/PM, dated 20 April 201131-12-9999
Requirement to notify this to the authorities that owner of a trademark agreed to allow another person to use itAdministrative RequirementsScience Technology and Environment AgencyDecree on Trademarks No. 06/PM, dated 18 January 199531-12-9999
Requirement to pay initial registered capital to have access to domestic funding sourcesMinimum capital requirementsMinistry of Planning and InvestmentDecree on the Implementation of the Investment Promotion Law No. 119/PM, dated 20 April 201131-12-9999
Requirement to posseess aconcession registration certificateLicensing (based on experience, track record, technical requirements, and/or other)Ministry of Planning and InvestmentDecree on the Implementation of the Investment Promotion Law No. 119/PM, dated 20 April 201131-12-9999
Requirement to prohibit the conduct of certain activities in implementing scientific and technological activities unless authorizedAuthorization / permit requirements Ministry of Science and TechnologyLaw on Science and Technology No. 30/NA, dated 19 July 201331-12-9999
Requirement to receivepermission to advertise goods and servicesAdvertising limitationsMinistry of Industry and CommerceConsumer Protection Law No. 02/NA, dated 30 June 201031-12-9999
Requirement to register signed business cooperation contractAdministrative RequirementsMinistry of Planning and InvestmentDecree on the Implementation of the Investment Promotion Law No. 119/PM, dated 20 April 201131-12-9999
Requirement to seek approval for business combination /mergersApproval of mergers and acquisitionsBusiness competition commissionLaw on Business Competition No. 60/NA, dated 14 July 201531-12-9999
Requirement to use secure digital signature according to rulesOther measuresMinistry of Science and TechnologyDecree and Law on Electronic Transaction No. 20/NA, dated 7 December 201231-12-9999
Establishment of Branches or Representative Offices by a Foreign Owned Investment EnterpriseForm of establishmentMinistry of Planning and InvestmentDecree of the Prime Minister Regarding the Implementation of the Law on the Promotion and Management of Foreign Investment in the Lao People's Democratic Republic No. 46/PM, dated 23 March 200131-12-9999
Filing of Notification for Enterprise RegistrationAdministrative RequirementsEnterprise Management and Inspection AuthorityLaw on Enterprises No. 46/NA, dated 23 December 201331-12-9999
Forms of EstablishmentForm of establishmentEnterprise Management and Inspection AuthorityLaw on Enterprises No. 46/NA, dated 23 December 201331-12-9999
Forms of Establishment of Enterprises for a Foreign InvestorForm of establishmentMinistry of Planning and InvestmentDecree of the Prime Minister Regarding the Implementation of the Law on the Promotion and Management of Foreign Investment in the Lao People's Democratic Republic No. 46/PM, dated 23 March 200131-12-9999
Related Procedures