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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 41 - 60 of 96 items
NameTypeAgencyLawValidity
    
Auditees to cooperate with audit teamAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Auditees to correct financial errorsAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Auditees to provide accurate informationAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Auditees to strictly implement the audit engagementAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Auditees to submit auditors reportAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Certified Public accountants to act within their competenceAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Certified public accountants to ensure accuracy and compliance with financial reporting standardsAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Certified Public Accountants to maintain the reputation of the professionAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Certified Public Accountants to practce their profession in keeping with the Code of Ethics for professional accountantsAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Certified Public Accountants to practice their profession accurately, impartially and independentlyAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Contents of Audit Conclusion/Activities ReportAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Independence of the Statutory Auditor to be annually disclosedAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Independence of the Statutory Auditor to be disucssed with the audit teamAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Independence of the Statutory Auditor to be evidenced by written confirmationAdministrative 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
Level 0, Level 1 and Level 2 Measures Also Applicable
Showing 41 - 60 of 370 items
NameTypeAgencyLawValidity
    
Establishment of Branches or Representative Offices by a Foreign Owned Investment EnterpriseForm of establishmentMinistry 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
Forms of EstablishmentForm of establishmentEnterprise Management and Inspection AuthorityLaw on Enterprises No. 46/NA, dated 23 December 201331-12-9999
Forms of Establishment of Enterprises for a Foreign InvestorForm of establishmentMinistry 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
Forms of Investments for Foreign InvestorsForm of establishmentMinistry 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
Limitation on Entities and branches to be established by Foreign InvestorsForm of establishmentMinistry 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
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
Representative office shall be registered as legal entityForm of establishmentMinistry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201819-09-9999
Representative office must be enterprise or limited company, sole limited company, state enterprise or public companyForm of establishmentMinistry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201819-09-9999
Declaration of Cash, Precious metals and Bearers Negotiable Instruments during entry - exit Lao PDR.Import permitsBank of the Lao PDRInstruction On the Declaration of Cash, Precious Metals and Financial Instruments when Entering-Exiting Lao PDR No. 06/NCC, dated 19 May 201531-12-9999
Requirement for information to be provided on the sharing of the resutls of scientific and technological activitiesKnowledge TransferMinistry of Science and TechnologyLaw on Science and Technology No. 30/NA, dated 19 July 201331-12-9999
Requirement for organizations operating scientific and technological activities to follow operating obligtionsKnowledge TransferMinistry of Science and TechnologyLaw on Science and Technology No. 30/NA, dated 19 July 201331-12-9999
Requirement for acquisition of land use rights to be determined on 3 basesLand Ownership Land inspection AuthorityLaw on Land No. 04/NA, dated 21 October 200331-12-9999
Requirement for foreign investors to purchase land use rightsLand Ownership Ministry of Planning and InvestmentDecree on the Implementation of the Investment Promotion Law No. 119/PM, dated 20 April 201131-12-9999
Requirement that state land be owned by national communityLand Ownership Land inspection AuthorityLaw on Land No. 04/NA, dated 21 October 200331-12-9999
Prohibition on the Ownership of Land by Foreign Investors, Foreign Investment Enterprise or Foreign NationalLand Ownership 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 a license to establish science and technology enterpriseLicensing (based on experience, track record, technical requirements, and/or other)Ministry of Science and TechnologyLaw on Science and Technology No. 30/NA, dated 19 July 201331-12-9999
Requirement for a license to implement science and technology projects by own fundingLicensing (based on experience, track record, technical requirements, and/or other)Ministry of Science and TechnologyLaw on Science and Technology No. 30/NA, dated 19 July 201331-12-9999
Requirement for establishment of recruitment service enterprises to be based on meeting technical requirementsLicensing (based on experience, track record, technical requirements, and/or other)Ministry of Labour and Social WelfareAmended Labour Law No. 43/NA, dated 24 December 201331-12-9999
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 licensing to implement science and technology by public fundingLicensing (based on experience, track record, technical requirements, and/or other)Ministry of Science and TechnologyLaw on Science and Technology No. 30/NA, dated 19 July 201331-12-9999
Related Procedures