Decree No. 134/2020/ND-CP amending the Decree No. 84/2016/ND-CP

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ATTRIBUTE

Decree No. 134/2020/ND-CP dated November 15, 2020 of the Government amending and supplementing a number of articles of the Government's Decree No. 84/2016/ND-CP dated July 01, 2016 defining criteria and conditions for certified public accountants, audit organizations
Issuing body: GovernmentEffective date:
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Official number:134/2020/ND-CPSigner:Nguyen Xuan Phuc
Type:DecreeExpiry date:Updating
Issuing date:15/11/2020Effect status:
Known

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Fields:Accounting - Audit

SUMMARY

From 2021, to change regulations on entities with public interests

On November 15, 2020, the Government promulgates the Decree No. 134/2020/ND-CP amending and supplementing a number of articles of the Government's Decree No. 84/2016/ND-CP dated July 01, 2016 defining criteria and conditions for certified public accountants, audit organizations approved to audit entities with public interests.

Accordingly, entities with public interests mean the entities prescribed in Article 53 of the Law on Independent Audit, including entities with public interests in the securities field and other entities with public interests.

Specifically, entities with public interests in the securities field include public companies, listed institutions, institutions with trading registration, institutions offering securities to the public, securities companies, securities investment fund management companies, securities investment companies, and securities investment funds. According to the recent regulations, entities with public interests in the securities field are large-scale public companies according to regulations on securities.

This Decree takes effect on January 01, 2021.

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Effect status: Known

THE GOVERNMENT
________

No. 134/2020/ND-CP

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
 _______________________

Hanoi, November 15, 2020

 

 

DECREE

Amending and supplementing a number of articles of the Government's Decree No. 84/2016/ND-CP dated July 01, 2016 defining criteria and conditions for certified public accountants, audit organizations approved to audit entities with public interests

__________

 

Pursuant to the Law on Organization of the Government dated June 19, 2015; Law on amending and supplementing a number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Independent Audit dated March 29, 2011;

Pursuant to the Law on Securities dated November 26, 2019;

Pursuant to the Law on Investment dated June 17, 2020;

At the proposal of the Minister of Finance;

The Government promulgates the Decree amending and supplementing a number of articles of Government's Decree No. 84/2016/ND-CP dated July 01, 2016 defining criteria and conditions for certified public accountants, audit organizations approved to audit entities with public interests (hereinafter referred to as the Decree No. 84/2016/ND-CP).

 

Article 1. To amend and supplement Article 4 of the Decree No. 84/2016/ND-CP as follows:

“Article 4. Entities with public interests

1. Entities with public interests are the entities prescribed in Article 53 of the Law on Independent Audit, including entities with public interests in the securities field and other entities with public interests.

2. Entities with public interests in the securities field are the entities prescribed in Clause 2, Article 21 of the 2019 Law on Securities.

3. Other entities with public interests are entities with public interests specified in Article 53 of the Law on Independent Audit, except for the ones in the securities field prescribed in Clause 2 of this Article”

Article 2. Implementation provision

1. This Decree takes effect on January 01, 2021.

2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies and chairpersons of People’s Committees of provinces and central affiliated cities and related organizations, individuals shall take responsibilities for the implementation of this Decree./.

 

 

FOR THE GOVERNMENT

THE PRIME MINISTER

 

 

 

Nguyen Xuan Phuc

 

 

 

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