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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
    
Prohibition on Auditors from practicing any activity that impairs the reputation of the accounting and audit professionsProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditors from practicing at two or more accounting or audit firms, or practicing another profession besides the accounting and audit professionProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditors from requesting, claiming or receiving bribes, and colluding with auditeeProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditors from selling and buying shares, bonds or other assets to and from auditee when performing audit workProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditors from working at two or more entities while having full-time work with one of those entities or rendering accounting and audit services without license of the Ministry of FinanceProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Certified Public Accountants from lending, borrowing, transferring or selling its Certified Public Accountant CertificateProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Certified Public Accountants from practicing any activity that impairs the reputation of the accounting and audit professionsProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Certified Public Accountants from Working at two or more entities while having full-time work or rendering accounting and audit services without license of the Ministry of FinanceProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on impersonating an auditor or certified public accountantProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on providing audit or accounting services without a licenseProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibitions on slanderProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohiobition on using threats on auditorsProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Auditees to avoid any action that impedes the work of the auditorsProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
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
Level 0, Level 1 and Level 2 Measures Also Applicable
Showing 181 - 200 of 370 items
NameTypeAgencyLawValidity
    
Obligatory Requirements for Foreign InvestorsAdministrative RequirementsMinistry 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
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
Period for the Commencement of Business OperationAdministrative RequirementsEnterprise Management and Inspection AuthorityLaw on Enterprises No. 46/NA, dated 23 December 201331-12-9999
Registration in the Value Added Tax SystemAdministrative RequirementsMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Requirement for approval to grant lease or concession of State land which must specify land use objctivesAdministrative RequirementsLand inspection AuthorityPrime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 200931-12-9999
Requirement for the arrangement of shareholders’ meeting of listed companiesAdministrative RequirementsSecurity Exchange commissionINSTRUCTION on Convening a Shareholders’ Meeting for Listed Companies No. 0001/SMCO, dated 10 February 201631-12-9999
All business activities in the Lao PDR must be registered of enterprisesAdministrative RequirementsMinistry of Industry and CommerceDecision on Enterprise Registration no. 0023/MOIC.ERM, dated 09 January 201914-05-9999
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
In case of any change in the content of enterprise registration, if there is a need to change the content of an investment license or a business license, the enterprise must submit the proposal to the relevant sector Administrative RequirementsMinistry of Industry and CommerceDecision on Enterprise Registration no. 0023/MOIC.ERM, dated 09 January 201914-05-9999
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 to apply for enterprise name in all sectorsAdministrative RequirementsMinistry of Industry and CommerceNotification regarding the Instruction on Name and Code of Enterprise No. 0064/MOIC.ERO, dated 10 January 201331-12-9999
if the enterprise does not have any of the activities listed in the enterprise registration certificate, it must be carried out to obtain an investment or business license in any activities from relevant sectors within 90 daysAdministrative RequirementsMinistry of Industry and CommerceDecision on Enterprise Registration no. 0023/MOIC.ERM, dated 09 January 201914-05-9999
Registration of Branches of Foreign PartnershipsAdministrative RequirementsEnterprise Management and Inspection AuthorityLaw on Enterprises No. 46/NA, dated 23 December 201331-12-9999
Registration of EnterprisesAdministrative RequirementsEnterprise Management and Inspection AuthorityLaw on Enterprises No. 46/NA, dated 23 December 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
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 the Filing of Notification for Enterprise RegistrationAdministrative RequirementsEnterprise Management and Inspection AuthorityLaw on Enterprises No. 46/NA, dated 23 December 201331-12-9999
Requirement to apply to buy foreign currencyAdministrative RequirementsBank of the Lao PDRAdditional Instruction for Implementation of Some Articles of The Instruction No. 01/BOL, dated 05 Feb 200431-12-9999
Requirements governing Cancellation of NameAdministrative RequirementsEnterprise Management and Inspection AuthorityLaw on Enterprises No. 46/NA, dated 23 December 201331-12-9999
Requirements governing the drafting of Partnership ContractAdministrative RequirementsEnterprise Management and Inspection AuthorityLaw on Enterprises No. 46/NA, dated 23 December 201331-12-9999
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