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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 accountants and chief accountants to refrain from misconductOther measuresMinistry of FinanceAmended Accounting Law No. 47/NA, dated 26 December 201331-12-9999
Requirement for accountants to have a certificateLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceAmended Accounting Law No. 47/NA, dated 26 December 201331-12-9999
Requirement for accounting consultant to have a certificateLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceAmended Accounting Law No. 47/NA, dated 26 December 201331-12-9999
Requirement for accounting expert to have a certificate and work experienceLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceAmended Accounting Law No. 47/NA, dated 26 December 201331-12-9999
Requirement for business operations to be in local language and currencyAdministrative RequirementsMinistry of FinanceAmended Accounting Law No. 47/NA, dated 26 December 201331-12-9999
Requirement for chief accountant to have certificate and experienceLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceAmended Accounting Law No. 47/NA, dated 26 December 201331-12-9999
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
Level 0, Level 1 and Level 2 Measures Also Applicable
Showing 1 - 20 of 370 items
NameTypeAgencyLawValidity
    
Requirement for change of ownership of trademark to be recordedPerformance requirements (non-mandatory)Science Technology and Environment AgencyDecree on Trademarks No. 06/PM, dated 18 January 199531-12-9999
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 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 for registration of certificate service providersLicensing (based on experience, track record, technical requirements, and/or other)Ministry of Science and TechnologyDecree and Law on Electronic Transaction No. 20/NA, dated 7 December 201231-12-9999
Requirement for threshold to be met to recognise digital certificateOther measuresMinistry of Science and TechnologyDecree and Law on Electronic Transaction No. 20/NA, dated 7 December 201231-12-9999
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
Capital requirement by foreigners for investment in general business.Minimum capital requirementsMinistry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Investment Approval ProceduresAuthorization / permit requirements Ministry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for branches of foreign legal entity to be registeredAdministrative RequirementsMinistry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for business cooperation contract to be declared and certifiedAdministrative RequirementsMinistry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for foreign investor in joint venture to contribute minimum capitalMinimum capital requirementsMinistry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for foreign investors to have minimum capital to purchase land use rightsMinimum capital requirementsMinistry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for investment in (specific) economic zone to be subject to maximum duration of 99 yearsNumerical restrictions (duration license)Ministry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 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
Requirement for investments to take 3 formsForm of establishmentMinistry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for investors other than zone developers to be licensedLicensing (based on experience, track record, technical requirements, and/or other)Ministry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for license for concession businessAuthorization / permit requirements Ministry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for registation to invest in (specific) economic zone businessAuthorization / permit requirements Ministry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for registered capital amount to be maintainedMinimum capital requirementsMinistry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for representative offices of foregn busininess to be registered, with prohibition on conducting business in Lao PDRForm of establishmentMinistry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Related Procedures

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