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  Banking Finance

Finance Ministry defines independent audits

Several categories of enterprises have been set for compulsory independent annual audits, according a newly issued circular from the Ministry of Finance.

The categories are: foreign-invested enterprises, including branches of foreign firms operating in Vietnam; institutions operating under the Law on Credit Institutions; banks operating in any sector, and the Development Assistance Fund; financial institutions and insurance firms; insurance brokers; State-owned enterprises including wholly-State owned, State-owned joint-stock, State-owned limited liability companies, and other firms holding over 50% of State capital.

Vietnam Economic Review - (15/07/2004)


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