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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 61 - 80 of 96 items
NameTypeAgencyLawValidity
    
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
Prohibition on Auditees from impeding, delaying, causing difficulty or threatening auditors or persons involved in the auditProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditees from offering bribes to the auditor or persons involved in the auditProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditees from reporting or providing incorrect data and documents to auditorsProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditors from disclosing confidential information of the entity to which they rendered accounting servicesProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditors from exaggerating qualifications possessed or using inappropriate advertising or marketing method for seeking clientsProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditors from hiding, falsifying or destroying relevant documents or dataProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditors 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
Level 0, Level 1 and Level 2 Measures Also Applicable
Showing 61 - 80 of 370 items
NameTypeAgencyLawValidity
    
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 to posseess aconcession registration certificateLicensing (based on experience, track record, technical requirements, and/or other)Ministry of Planning and InvestmentDecree on the Implementation of the Investment Promotion Law No. 119/PM, dated 20 April 201131-12-9999
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
Documents to extend the duration of business operating licenseLicensing (based on experience, track record, technical requirements, and/or other)Ministry of Industry and CommerceInstruction on Business Operating License for Business Authorities under Industry and Commerce no. 0045/MOIC.ERM, dated 18 January 201923-09-9999
Supporting document to apply for business operating license related to industry and commerce businessLicensing (based on experience, track record, technical requirements, and/or other)Ministry of Industry and CommerceInstruction on Business Operating License for Business Authorities under Industry and Commerce no. 0045/MOIC.ERM, dated 18 January 201923-09-9999
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
Pawn sector interest rate limitationsLimitations on pricingMinistry of Industry and CommerceDecree On Pawn Businesses No. 248/Gov, dated 26 July 201631-12-9999
Requirement for foreign currency to be paid in national currencyLimitations on transfer of fundsBank of the Lao PDRAdditional Instruction for Implementation of Some Articles of The Instruction No. 01/BOL, dated 05 Feb 200431-12-9999
Requirement for managing Foreign Currency RevenuesLimitations on transfer of fundsBank of the Lao PDRLaw on the Management of Foreign Currency No. 55/NA, dated 22 December 201431-12-9999
Requirement for place at which currency can be exchangedLimitations on transfer of fundsBank of the Lao PDRLaw on the Management of Foreign Currency No. 55/NA, dated 22 December 201431-12-9999
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
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 capitalMinimum capital requirementsMinistry of Planning and InvestmentDecree on the Implementation of the Investment Promotion Law No. 119/PM, dated 20 April 201131-12-9999
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 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 to have minimum capital and registered capitalMinimum capital requirementsMinistry of Planning and InvestmentDecree on the Implementation of the Investment Promotion Law No. 119/PM, dated 20 April 201131-12-9999
Requirement to make capital payment and receive certificateMinimum capital requirementsMinistry of Planning and InvestmentDecree on the Implementation of the Investment Promotion Law No. 119/PM, dated 20 April 201131-12-9999
Requirement to pay initial registered capital to have access to domestic funding sourcesMinimum capital requirementsMinistry of Planning and InvestmentDecree on the Implementation of the Investment Promotion Law No. 119/PM, dated 20 April 201131-12-9999
Minimum capital requirement for foreign investment enterprisesMinimum capital 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
Minimum capital requirement for Foreign Investors engaging in joint venturesMinimum capital 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
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