Official Website
Lao Services
Portal
Portal
View Service Measure
| Name | Shareholding requirement for audit firm to obtain audit practising license |
|---|---|
| Description | An individual and legal entity wishing to obtain an audit firm practicing license muust have a certified public accountant as shareholder of least three fifths of total shares and act as manager. In case there are more than two shareholders, have technical staffs that have acquired at least a high level education degree. |
| Comments | - |
| Validity From | 22-07-2014 |
| Validity To | 31-12-9999 |
| Reference | Article 43 |
| Status | Active |
| Measure Type | Licensing (based on experience, track record, technical requirements, and/or other) |
| Agency Name | Ministry of Finance |
| Legal Document | Law on Independent Audit No. 51/NA, dated 22 July 2014 |
Showing 1 - 1 of 1 items
| Description |
|---|
| Accounting, auditing, book-keeping and taxation services |