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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 1 - 20 of 96 items
NameTypeAgencyLawValidity
    
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
Audit firm to be a member of a professional networkRequirement to subscribe to associationMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Audit firm to be a member of the Chamber of Professional Accountants and Auditors to obtain audit practising licenseRequirement to subscribe to associationMinistry 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
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
Level 0, Level 1 and Level 2 Measures Also Applicable
Showing 1 - 20 of 370 items
NameTypeAgencyLawValidity
    
Requirement for lease or concession of state land to be according to zoned areasZoning restrictionsLand inspection AuthorityPrime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 200931-12-9999
Requirement for investments to be within zoned areasZoning restrictionsMinistry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Approved lease or concession of state owned land is zonedZoning restrictionsLand inspection AuthorityInstruction As regards the implementation of decree on state-owned land approval for lease or concession No. 20/PMO.NLMA, dated 9 April 201031-12-9999
Obligatory Performance Requirements for Foreign InvestorsRestrictions to foreign employment (e.g labour market test)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
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
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
Ceasing business shall not allow the entrepreneurs to be relieved from obligation and debt by individuals, legal entities, and governmentProhibitionMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201826-09-9999
Prohibit to use violence, force and threat; to calumniate; to defame or to perform any other inappropriate action to officers who responsible on billboardProhibitionMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201825-09-9999
Prohibit to involve in offering or receiving bribes for activities related to billboardProhibitionMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201825-09-9999
Prohibit to use the marks and trade marks without approvalProhibitionMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201825-09-9999
Prohibit to create, install, use or move billboard without the approvalProhibitionMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201825-09-9999
Prohibit to obstruct, interrupt, dismiss or impede the activities related to billboardProhibitionMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201825-09-9999
prohibit to threaten or offer bribes to the officers who monitor on billboardProhibitionMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201825-09-9999
Prohibit to design, produce, and install billboard which defame or insult the national of Lao PDR, including its stability, security, ancestors, culture, heritage, and ethnic groups ProhibitionMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201825-09-9999
Prohibit to create, produce or install billboard which are low quality and substandardProhibitionMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201824-09-9999
Prohibit to produce, design, import and export billboard without the approvalProhibitionMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201824-09-9999
Must not constitute any other behavior against the law and regulations (Representative)ProhibitionMinistry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201817-09-9999
Must not consitute any other behavior against the law and regulations.ProhibitionMinistry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201816-09-9999
Must not take advantage from the authority, responsibilities, and position for its own benefitsProhibitionMinistry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201816-09-9999
Must not make out a receipt or bill for any income or benefitProhibitionMinistry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201816-09-9999
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