| Name | Certified Public Accountants to practce their profession in keeping with the Code of Ethics for professional accountants |
| Description | Certified public accountants must practice their profession in Lao PDR with integrity, objectivity and honesty as defined in this Law and Code of Ethics for professional accountants |
| Comments | - |
| Validity From | 22-07-2014 |
| Validity To | 31-12-9999 |
| Reference | Article 39 |
| Status | Active |
| Measure Type | Administrative Requirements |
| Agency Name | Ministry of Finance |
| Legal Document | Law on Independent Audit No. 51/NA, dated 22 July 2014 |
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