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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
    
Auditees to provide accurate informationAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Auditees to strictly implement the audit engagementAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Auditees to submit auditors reportAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Break down of Audit Firm FeesFeeMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Certified Public accountants to act within their competenceAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Certified public accountants to ensure accuracy and compliance with financial reporting standardsAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Certified Public Accountants to maintain the reputation of the professionAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Certified Public Accountants to practce their profession in keeping with the Code of Ethics for professional accountantsAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
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
Level 0, Level 1 and Level 2 Measures Also Applicable
Showing 161 - 180 of 370 items
NameTypeAgencyLawValidity
    
Payment Periods for Profit TaxOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Periodic Declaration of taxes by Tax PayersOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Preparation of annual financial report in accordance with Article 5 of the Ministerial Instruction On Tax Revenue Collection Management No: 3281/MoFOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Prohibition on Bribery and CollusionProhibitionMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Prohibition on false advertisementProhibitionMinistry of HealthLaw on hygiene, diseasase prevention and health promotion (Amended) No. 08/NA, dated 21 December 201131-12-9999
Prohibition on persons from bribing health officersProhibitionMinistry of HealthLaw on hygiene, diseasase prevention and health promotion (Amended) No. 08/NA, dated 21 December 201131-12-9999
Prohibition on persons from obstructing health officers in the conduct of their dutiesProhibitionMinistry of HealthLaw on hygiene, diseasase prevention and health promotion (Amended) No. 08/NA, dated 21 December 201131-12-9999
Prohibition on persons from throwing waste into water sourcesProhibitionMinistry of HealthLaw on hygiene, diseasase prevention and health promotion (Amended) No. 08/NA, dated 21 December 201131-12-9999
Prohibition on persons from using violence and threats on health officersProhibitionMinistry of HealthLaw on hygiene, diseasase prevention and health promotion (Amended) No. 08/NA, dated 21 December 201131-12-9999
Prohibition on persons from violating laws and regulations on hygiene, disease prevention and health promotionProhibitionMinistry of HealthLaw on hygiene, diseasase prevention and health promotion (Amended) No. 08/NA, dated 21 December 201131-12-9999
Compliance with technical standard, principles and techniques associated with the production and waste disposal managementAdministrative RequirementsMinistry of HealthLaw on hygiene, diseasase prevention and health promotion (Amended) No. 08/NA, dated 21 December 201131-12-9999
Environmental healthAdministrative RequirementsMinistry of HealthLaw on hygiene, diseasase prevention and health promotion (Amended) No. 08/NA, dated 21 December 201131-12-9999
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
Modification of Contents in Enterprise RegistrationAdministrative RequirementsEnterprise Management and Inspection AuthorityLaw on Enterprises No. 46/NA, dated 23 December 201331-12-9999
Notification Requirement of Debtors and Creditors regarding the transfer of Enterprise NamesAdministrative RequirementsEnterprise Management and Inspection AuthorityLaw on Enterprises No. 46/NA, dated 23 December 201331-12-9999
Period for the Commencement of Business OperationAdministrative RequirementsEnterprise Management and Inspection AuthorityLaw on Enterprises No. 46/NA, dated 23 December 201331-12-9999
Prohibited Acts and Business Transactions within a Partnership EnterpriseProhibitionEnterprise Management and Inspection AuthorityLaw on Enterprises No. 46/NA, dated 23 December 201331-12-9999
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
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