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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 101 - 120 of 370 items
NameTypeAgencyLawValidity
    
Prohibition on Employment of Foreign NationalsNationality (for services supplier)Ministry 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
Prohibition on Engaging in Unfair Sales PromotionProhibitionBusiness competition commissionLaw on Business Competition No. 60/NA, dated 14 July 201531-12-9999
Prohibition on impeding other business operators to access to the marketProhibitionBusiness competition commissionLaw on Business Competition No. 60/NA, dated 14 July 201531-12-9999
Prohibition on imposing the different prices or terms of purchasing and selling of the same kind of goods and servicesProhibitionBusiness competition commissionLaw on Business Competition No. 60/NA, dated 14 July 201531-12-9999
Prohibition on Imposing the terms on purchasing and selling of goods and servicesProhibitionBusiness competition commissionLaw on Business Competition No. 60/NA, dated 14 July 201531-12-9999
Prohibition on the Denial of Access to Certain Facilities resulting in the Creation of Obstacles to Business OperationProhibitionBusiness competition commissionLaw on Business Competition No. 60/NA, dated 14 July 201531-12-9999
Prohibition on the Fixing of Market Shares and Sharing/Dividing MarketsPerformance requirements (mandatory)Business competition commissionLaw on Business Competition No. 60/NA, dated 14 July 201531-12-9999
Prohibition on the Fixing of Production QuantitiesProhibitionBusiness competition commissionLaw on Business Competition No. 60/NA, dated 14 July 201531-12-9999
Prohibition on the Fixing of the prices of purchasing and selling goods and services unfairlyProhibitionBusiness competition commissionLaw on Business Competition No. 60/NA, dated 14 July 201531-12-9999
Prohibition on the Fixing the Price of Goods and ServicesProhibitionBusiness competition commissionLaw on Business Competition No. 60/NA, dated 14 July 201531-12-9999
Prohibition on the Ownership of Land by Foreign Investors, Foreign Investment Enterprise or Foreign NationalLand Ownership Ministry 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
Prohibition on the Selling of goods and services below costs and selling poor quality goodsProhibitionBusiness competition commissionLaw on Business Competition No. 60/NA, dated 14 July 201531-12-9999
Prohibition on the Sharing of Business/Trade SecretsProhibitionBusiness competition commissionLaw on Business Competition No. 60/NA, dated 14 July 201531-12-9999
Prohibition on the Transfer of the Investment LicenseProhibitionMinistry 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
Prohibition on tied sellingProhibitionBusiness competition commissionLaw on Business Competition No. 60/NA, dated 14 July 201531-12-9999
Prohibition on using certain Enterprise NamesOther measuresEnterprise Management and Inspection AuthorityLaw on Enterprises No. 46/NA, dated 23 December 201331-12-9999
Registered Capital to reside in the Lao PDRMinimum capital requirementsEnterprise Management and Inspection AuthorityLaw on Enterprises No. 46/NA, dated 23 December 201331-12-9999
Registration of Branches of Foreign PartnershipsAdministrative RequirementsEnterprise Management and Inspection AuthorityLaw on Enterprises No. 46/NA, dated 23 December 201331-12-9999
Registration of EnterprisesAdministrative RequirementsEnterprise Management and Inspection AuthorityLaw on Enterprises No. 46/NA, dated 23 December 201331-12-9999
Registration Requirement for Domestic Private InvestorAdministrative RequirementsMinistry of Industry and CommerceInstruction of the Minister of Industry and Commerce regarding the Declaration for Enterprise Registration in accordance with the Enterprise Law No. 0995/MOIC, dated 19 June 200831-12-9999
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