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01	Circular No. 39/2020/TT-BTC dated May 15, 2020 of the Ministry of Finance on amending and supplementing the reporting regime specified in a number of Circulars in the fields of accounting and independent audit Summary Effect Related documents Vietnamese Download	Issuing date: 15/05/2020 Effective date: Known Effect: Known
02	Circular No. 40/2020/TT-BTC dated May 15, 2020 of the Ministry of Finance on instruction for reporting regime in the field of independent audit and accounting as prescribed in the Decree No. 174/2016/ND-CP dated December 30, 2016 of the Government on detailing a number of articles of the Accounting Law and the Decree No. 17/2012/ND-CP dated March 13, 2012 of the Government on detailing and guiding the implementation of a number of articles of the Law on Independent Audit Summary Effect Related documents Vietnamese Download	Issuing date: 15/05/2020 Effective date: Known Effect: Known
03	Circular No. 19/2020/TT-BTC dated March 31, 2020 of the Ministry of Finance on amending and supplementing a number of Articles of the Ministry of Finance’s Circular No. 77/2017/TT-BTC dated July 28, 2017 on providing guidance on the State budget accounting regime and the State Treasury operations Summary Effect Related documents Vietnamese Download	Issuing date: 31/03/2020 Effective date: Known Effect: Known
04	Circular No. 89/2019/TT-BTC dated December 26, 2019 of the Minister of Finance on accounting guidance applicable to Vietnam Securities Depository Summary Effect Related documents Vietnamese Download	Issuing date: 26/12/2019 Effective date: Known Effect: Known
05	Law on Amending and Supplementing a Number of Articles of the Law on State Audit No. 55/2019/QH14 dated November 26, 2019 of the National Assembly Summary Effect Related documents Vietnamese Download	Issuing date: 26/11/2019 Effective date: Known Effect: Known
06	Circular No. 68/2019/TT-BTC dated September 30, 2019 of the Ministry of Finance on guiding the implementation of a number of articles of the Government's Decree No. 119/2018/ND-CP providing regulations on electronic invoices for selling goods and providing services dated September 12, 2018 Summary Effect Related documents Vietnamese Download	Issuing date: 30/09/2019 Effective date: Known Effect: Known
07	Circular No. 44/2019/TT-BTC dated July 19, 2019, of the Ministry of Finance on amending, supplementing a number of articles of the Circular No. 292/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding annual updates for practicing accountant and registers of practicing accounting and the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding on issuing, recalling and managing the registration certificate of practicing accounting service Summary Effect Related documents Vietnamese Download	Issuing date: 19/07/2019 Effective date: Known Effect: Known
08	Circular No. 05/2019/TT-BTC dated January 25, 2019 of the Ministry Of Finance on accounting instructions for microfinance institutions Summary Effect Related documents Vietnamese Download	Issuing date: 25/01/2019 Effective date: Known Effect: Known
09	Decree No. 05/2019/ND-CP dated January 22, 2019 of the Government on internal audit Summary Effect Related documents Vietnamese Download	Issuing date: 22/01/2019 Effective date: Known Effect: Known
10	Circular No. 132/2018/TT-BTC dated December 28, 2018 of the Ministry of Finance on providing guidance on accounting regimes of extra-small enterprises Summary Effect Related documents Vietnamese Download	Issuing date: 28/12/2018 Effective date: Known Effect: Known
11	Circular No. 109/2018/TT-BTC dated November 15, 2018 of the Ministry of Finance on providing guidance on accounting regimes of accumulated funds for repayment of debts Summary Effect Related documents Vietnamese Download	Issuing date: 15/11/2018 Effective date: Known Effect: Known
12	Decree No. 119/2018/ND-CP dated September 12, 2018 of the Government on prescribing electronic invoices for sale of goods and provision of services Summary Effect Related documents Vietnamese Download	Issuing date: 12/09/2018 Effective date: Known Effect: Known
13	Circular No. 04/2018/TT-BNV dated March 27, 2018 of the Ministry of Home Affairs on guidelines for power and procedures for appointment, reappointment, dismissal, replacement and responsibility allowance for chief accountants, accountants in charge of accounting units in state audit Summary Effect Related documents Vietnamese Download	Issuing date: 27/03/2018 Effective date: Known Effect: Known
14	Circular No. 23/2018/TT-BTC dated March 12, 2018 of the Ministry of Finance on accounting for covered warrants of securities companies being issuers Summary Effect Related documents Vietnamese Download	Issuing date: 12/03/2018 Effective date: Known Effect: Known
15	Law No. 20/2017/QH14 dated November 23, 2017 of the National Assembly on Public Debt Management Summary Effect Related documents Vietnamese Download	Issuing date: 23/11/2017 Effective date: Known Effect: Known
16	Circular No. 107/2017/TT-BTC dated October 10, 2017 of the Ministry of Finance on guiding the public sector accounting Summary Effect Related documents Vietnamese Download	Issuing date: 10/10/2017 Effective date: Known Effect: Known
17	Circular No. 91/2017/TT-BTC dated August 31, 217 of the Ministry of Finance on exams, issuance, and management of audit practicing certificates and accounting practicing certificates Summary Effect Related documents Vietnamese Download	Issuing date: 31/08/2017 Effective date: Known Effect: Known
18	Decision No. 09/2017/QD-KTNN dated August 15, 2017 of the State Audit of Vietnam on promulgating the Regulation on entrustment or hiring of audit firms to perform audits Summary Effect Related documents Vietnamese Download	Issuing date: 15/08/2017 Effective date: Known Effect: Known
19	Circular No. 24/2017/TT-BTC dated March 28, 2017 of the Ministry of Finance on accounting for cooperatives and cooperative unions Summary Effect Related documents Vietnamese Download	Issuing date: 28/03/2017 Effective date: Known Effect: Known
20	Decision No. 02/2017/QD-KTNN dated March 13, 2017 of the State Audit Office of Vietnam promulgating the process for auditing state-funded investment and construction projects Summary Effect Related documents Vietnamese Download	Issuing date: 13/03/2017 Effective date: Known Effect: Known

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