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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
    
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
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
Level 0, Level 1 and Level 2 Measures Also Applicable
Showing 1 - 20 of 370 items
NameTypeAgencyLawValidity
    
Requirement for consumer protection organisaitons to provide information on dangerous goods and servicesAdministrative RequirementsMinistry of Industry and CommerceConsumer Protection Law No. 02/NA, dated 30 June 201031-12-9999
Requirement for individuals and organizations to refrain from harmful conductProhibitionMinistry of Industry and CommerceConsumer Protection Law No. 02/NA, dated 30 June 201031-12-9999
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 to receivepermission to advertise goods and servicesAdvertising limitationsMinistry of Industry and CommerceConsumer Protection Law No. 02/NA, dated 30 June 201031-12-9999
Licensing Requirements for Foreign Investment and Joint VenturesLicensing (based on experience, track record, technical requirements, and/or other)Ministry 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
Notification Requirement of the establishment of branches by parent enterprisesAdministrative RequirementsMinistry of Industry and CommerceGuidelines for Establishment of Foreign Enterprise Branch (Legal Entity) in Lao PDR No. 1619/MOIC.ERM, dated 28 August 201331-12-9999
Parent enterprises to assign work to BranchesForm of establishmentMinistry of Industry and CommerceGuidelines for Establishment of Foreign Enterprise Branch (Legal Entity) in Lao PDR No. 1619/MOIC.ERM, dated 28 August 201331-12-9999
Performance Requirements of Foreign EnterprisesAdministrative RequirementsMinistry of Industry and CommerceGuidelines for Establishment of Foreign Enterprise Branch (Legal Entity) in Lao PDR No. 1619/MOIC.ERM, dated 28 August 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
Prohibition on engaging in business activities associated with Bullets and weapons of all kinds (except for explosives used in industries) and war vehicles.ProhibitionMinistry of Industry and CommerceList of Prohibited Business Activities in Lao PDR ​No. 1592/MOIC.ERM, dated 26 August 201331-12-9999
Prohibition on engaging in business activities involving all types of radioactive mineralsProhibitionMinistry of Industry and CommerceList of Prohibited Business Activities in Lao PDR ​No. 1592/MOIC.ERM, dated 26 August 201331-12-9999
Prohibition on engaging in business activities involving Banknote paper, banknote ink, banknote printer and coin making machineProhibitionMinistry of Industry and CommerceList of Prohibited Business Activities in Lao PDR ​No. 1592/MOIC.ERM, dated 26 August 201331-12-9999
Prohibition on engaging in business activities involving chemicals of high-level danger type 1ProhibitionMinistry of Industry and CommerceList of Prohibited Business Activities in Lao PDR ​No. 1592/MOIC.ERM, dated 26 August 201331-12-9999
Prohibition on engaging in business activities involving opium, opium balls, poppy seeds, opium poppies, other opium products, coco leaves, marihuana in various forms, cocaine and their derivatives.ProhibitionMinistry of Industry and CommerceList of Prohibited Business Activities in Lao PDR ​No. 1592/MOIC.ERM, dated 26 August 201331-12-9999
Establishment criteria for enterprises in the pawn sectorNationality (for services supplier)Ministry of Industry and CommerceDecree On Pawn Businesses No. 248/Gov, dated 26 July 201631-12-9999
Establishment criteria for enterprises in the pawn sectorAdministrative RequirementsMinistry of Industry and CommerceDecree On Pawn Businesses No. 248/Gov, dated 26 July 201631-12-9999
Establishment criteria for enterprises in the pawn sectorLicensing (based on qualifications / education)Ministry of Industry and CommerceDecree On Pawn Businesses No. 248/Gov, dated 26 July 201631-12-9999
Establishment criteria for enterprises in the pawn sectorAdministrative RequirementsMinistry of Industry and CommerceDecree On Pawn Businesses No. 248/Gov, dated 26 July 201631-12-9999
Establishment criteria for enterprises in the pawn sectorAdministrative RequirementsMinistry of Industry and CommerceDecree On Pawn Businesses No. 248/Gov, dated 26 July 201631-12-9999
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