Thông tư 91/2017/TT-BTC ngày 31 tháng 8 năm 2017 quy định về việc thi, cấp, quản lý chứng chỉ kiểm toán viên và chứng chỉ kế toán viên.

Decree 84/2016/ND-CP dated July 1, 2016 stipulating standards and conditions for practicing auditors and auditing organizations approved to audit for entities of public interest

Decree 17/2012/ND-CP dated March 13, 2012, detailing and guiding the implementation of a number of articles of the Law on Independent Audit.

Law on Independent Audit No. 67/2011/QH12, passed on March 29, 2011, took effect from January 1, 2012.

Law on State Audit  No 81/2015/QH13, dated June 24, 2015, takes effect on January 1, 2016.