Nghị định 134/2020/NĐ-CP sửa đổi Nghị định 84/2016/NĐ-CP về tiêu chuẩn, điều kiện đối với kiểm toán viên hành nghề, tổ chức kiểm toán được chấp thuận kiểm toán cho đơn vị có lợi ích công chúng

DECREE

AMENDING GOVERNMENT’S DECREE NO. 84/2016/ND-CP DATED JULY 01, 2016 ON ELIGIBILITY REQUIREMENTS FOR PRACTICING AUDITORS AND AUDIT ORGANIZATIONS ACCREDITED TO PROVIDE AUDIT SERVICES FOR PUBLIC INTEREST ENTITIES

Pursuant to the Law on Government Organization dated June 19, 2015 and Law on Amendments to the Law on Government Organization and Law on Local Government Organization 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 request of the Minister of Finance;

The Government promulgates a Decree amending the Government’s Decree No. 84/2016/ND-CP dated July 01, 2016 on eligibility requirements for practicing auditors and audit organizations accredited to provide audit services for public interest entities (hereinafter referred to as “Decree No. 84/2016/ND-CP”).

Article 1. Amendments to Article 4 of Decree No. 84/2016/ND-CP

“Article 4. Public interest entities

1. Public interest entities are the entities mentioned in Article 53 of the Law on Independent Audit, including public interest entities in the securities sector and other public interest entities.

2. Public interest entities in the securities sector are the entities mentioned in Clause 2 Article 21 of the 2019 Law on Securities.

3. Other public interest entities are the public interest entities mentioned in Article 53 of the Law on Independent Audit, excluding public interest entities in the securities sector mentioned in Clause 2 of this Article.”

Article 2. Implementation clause

1. This Decree comes into force from January 01, 2021.

2. Ministers, heads of ministerial-level agencies, heads of Governmental agencies, Chairpersons of People’s Committees of provinces and central-affiliated cities and relevant organizations and individuals shall implement this Decree./.

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