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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
    
Establishment of Accounting and Audit FirmsAuthorization / permit requirements Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Auditees to pay audit feesFeeMinistry 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
Disclosure of Audit Firm FeesFeeMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
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 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
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 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
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
Audit firm not to be an officer, owner, shareholder or staff of any enterprise 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
Audit firm to be a certified public accountant or a foreign 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
Audit firm to be free of embezzlement or other intentional infringements on finance or accounting 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
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
Audit firm to have at least two certified public accountants and, in case of sole proprietorship enterprise, have technical staffs that have acquired at least a high level education degree to obtain audit practising licenseLicensing (based on qualifications / education)Ministry 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
Requirement for accountants and chief accountants to refrain from misconductOther measuresMinistry 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
Level 0, Level 1 and Level 2 Measures Also Applicable
Showing 1 - 20 of 370 items
NameTypeAgencyLawValidity
    
Requirement to receivepermission to advertise goods and servicesAdvertising limitationsMinistry of Industry and CommerceConsumer Protection Law No. 02/NA, dated 30 June 201031-12-9999
Requirement to seek approval for business combination /mergersApproval of mergers and acquisitionsBusiness competition commissionLaw on Business Competition No. 60/NA, dated 14 July 201531-12-9999
Investment Approval ProceduresAuthorization / permit requirements Ministry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for approval for lease or concession of state owned landAuthorization / permit requirements Land 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
Requirement for approval for transferring concession rights or sharesAuthorization / permit requirements Ministry of Planning and InvestmentDecree on the Implementation of the Investment Promotion Law No. 119/PM, dated 20 April 201131-12-9999
Requirement for authorisation to use rights acquired from land lease or land concession as collateralAuthorization / permit requirements Land inspection AuthorityPrime Ministerial Decree on the Implementation of the Land Law No. 88/PM, dated 3 June 200831-12-9999
Requirement for establishment of recruitment service enterprises to be based on meeting technical requirementsAuthorization / permit requirements Ministry of Labour and Social WelfareAmended Labour Law No. 43/NA, dated 24 December 201331-12-9999
Requirement for foreigners to receive approval to lease land or receive land subject to concession from the State.Authorization / permit requirements Land inspection AuthorityLaw on Land No. 04/NA, dated 21 October 200331-12-9999
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 science and technology projects to be registeredAuthorization / permit requirements Ministry of Science and TechnologyLaw on Science and Technology No. 30/NA, dated 19 July 201331-12-9999
Requirement to apply to receive authorisation for land use rights or land utilisation rightsAuthorization / permit requirements Land inspection AuthorityPrime Ministerial Decree on the Implementation of the Land Law No. 88/PM, dated 3 June 200831-12-9999
Requirement to prohibit the conduct of certain activities in implementing scientific and technological activities unless authorizedAuthorization / permit requirements Ministry of Science and TechnologyLaw on Science and Technology No. 30/NA, dated 19 July 201331-12-9999
Requirement for approval of cash withdrawalsAuthorization / permit requirements Bank of the Lao PDRAdditional Instruction for Implementation of Some Articles of The Instruction No. 01/BOL, dated 05 Feb 200431-12-9999
Requirement for notification of mergers of Large EnterprisesAuthorization / permit requirements Business competition commissionLaw on Business Competition No. 60/NA, dated 14 July 201531-12-9999
Requirement to seek permission to buy foreign currencyAuthorization / permit requirements Bank of the Lao PDRAdditional Instruction for Implementation of Some Articles of The Instruction No. 01/BOL, dated 05 Feb 200431-12-9999
Requirement for Export of Capital for Investment AbroadAuthorization / permit requirements Bank of the Lao PDRLaw on the Management of Foreign Currency No. 55/NA, dated 22 December 201431-12-9999
Requirement for opening bank accounts abroadAuthorization / permit requirements Bank of the Lao PDRLaw on the Management of Foreign Currency No. 55/NA, dated 22 December 201431-12-9999
Invoice printing shop authorization requirementsAuthorization / permit requirements Ministry of FinanceDecree on invoice No. 12/PM, dated 23 January 201531-12-9999
Pawning business operation license requirementAuthorization / permit requirements Ministry of Industry and CommerceDecree On Pawn Businesses No. 248/Gov, dated 26 July 201631-12-9999
Related Procedures