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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 81 - 100 of 370 items
NameTypeAgencyLawValidity
    
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
Registered capital for concession business to be in compliance with Enterprise Law and other related lawsMinimum capital requirementsMinistry of Planning and InvestmentLaw on Investment Promotion (Amended) No.14/NA, dated 17 November 201631-12-9999
Registered capital for concession businessMinimum capital requirementsMinistry of Planning and InvestmentLaw on Investment Promotion (Amended) No.14/NA, dated 17 November 201631-12-9999
Capital importation for foreign investors engaged in general business Minimum capital requirementsMinistry of Planning and InvestmentLaw on Investment Promotion (Amended) No.14/NA, dated 17 November 201631-12-9999
Registered capital importation requirement for businesses obtaining concessions and undertaking projects with investment of value less than USD 10 million Minimum capital requirementsMinistry of Planning and InvestmentLaw on Investment Promotion (Amended) No.14/NA, dated 17 November 201631-12-9999
Registered capital importation requirement for businesses obtaining concessions and undertaking projects with investment of value between USD 10 million and USD 500 millionMinimum capital requirementsMinistry of Planning and InvestmentLaw on Investment Promotion (Amended) No.14/NA, dated 17 November 201631-12-9999
Registered capital importation requirement for businesses obtaining concessions and undertaking projects with investment of value between USD 500 million and USD 1 billionMinimum capital requirementsMinistry of Planning and InvestmentLaw on Investment Promotion (Amended) No.14/NA, dated 17 November 201631-12-9999
Registered capital importation requirement for businesses obtaining concessions and undertaking projects with investment of value of more than USD 1 billion Minimum capital requirementsMinistry of Planning and InvestmentLaw on Investment Promotion (Amended) No.14/NA, dated 17 November 201631-12-9999
Prohibition on Employment of Foreign NationalsNationality (for services supplier)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 establishment of recruitment service enterprises to be based on meeting technical requirementsNationality (for services supplier)Ministry of Labour and Social WelfareAmended Labour Law No. 43/NA, dated 24 December 201331-12-9999
Requirement for foreign labor to be subjected to conditionsNationality (for services supplier)Ministry of Labour and Social WelfareAmended Labour Law No. 43/NA, dated 24 December 201331-12-9999
Requirement for importation of foreign labor to be subject to conditionsNationality (for services supplier)Ministry of Labour and Social WelfareAmended Labour Law No. 43/NA, dated 24 December 201331-12-9999
Establishment criteria for enterprises in the pawn sectorNationality (for services supplier)Ministry of Industry and CommerceDecree On Pawn Businesses No. 248/Gov, dated 26 July 201631-12-9999
Duration for Business Establishment or Project OperationNumerical restrictions (duration license)Land inspection AuthorityPrime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 200931-12-9999
Limitation placed on duration of land lease for foreignersNumerical restrictions (duration license)Land inspection AuthorityLaw on Land No. 04/NA, dated 21 October 200331-12-9999
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 long-term lease or concession to be for more than 15 yearsNumerical restrictions (duration license)Land inspection AuthorityPrime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 200931-12-9999
Requirement for medium term lease of State land to be for maximum of 15 yearsNumerical restrictions (duration license)Land inspection AuthorityPrime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 200931-12-9999
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