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Service
Level 1
   Business Services 01

Level 2
   Professional services 01A

Level 3
  862,863 Accounting, auditing, book-keeping and taxation services 01Ab

Measures Applicable at this Level
Showing 1 - 20 of 96 items
NameTypeAgencyLawValidity
    
Requirement for accountants and chief accountants to refrain from misconductOther measuresMinistry of FinanceAmended Accounting Law No. 47/NA, dated 26 December 201331-12-9999
Requirement for accountants to have a certificateLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceAmended Accounting Law No. 47/NA, dated 26 December 201331-12-9999
Requirement for accounting consultant to have a certificateLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceAmended Accounting Law No. 47/NA, dated 26 December 201331-12-9999
Requirement for accounting expert to have a certificate and work experienceLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceAmended Accounting Law No. 47/NA, dated 26 December 201331-12-9999
Requirement for business operations to be in local language and currencyPerformance requirements (mandatory)Ministry of FinanceAmended Accounting Law No. 47/NA, dated 26 December 201331-12-9999
Requirement for chief accountant to have certificate and experienceLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceAmended Accounting Law No. 47/NA, dated 26 December 201331-12-9999
Accounting and audit firms to report audit findings to the Mininstry of FinanceOther measuresMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Accounting firms to contribute to the development of the professionOther measuresMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Accounting firms to cooperate with relevant officersOther measuresMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Accounting firms to implement a continuing education systemOther measuresMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Accounting firms to implement a quality control assurance systemOther measuresMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Accounting firms to maintain professional confidentialityOther measuresMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Accounting firms to provide services in compliance with relevant regulationsOther measuresMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Accounting firms to receive feesOther measuresMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Accounting firms to report annuallyOther measuresMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Application for Statutory AuditorAuthorization / permit requirements Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Audit firm not to be an officer, owner, shareholder or staff of any enterprise to obtain audit practising licenseLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Audit firm to be a certified public accountant or a foreign audit firm to obtain audit practising licenseLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Audit firm to be a member of a professional networkRequirement to subscribe to associationMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Audit firm to be a member of the Chamber of Professional Accountants and Auditors to obtain audit practising licenseRequirement to subscribe to associationMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Level 0, Level 1 and Level 2 Measures Also Applicable
Showing 1 - 20 of 310 items
NameTypeAgencyLawValidity
    
Approved lease or concession of state owned land is zonedZoning restrictionsLand inspection AuthorityInstruction As regards the implementation of decree on state-owned land approval for lease or concession No. 20/PMO.NLMA, dated 9 April 201031-12-9999
Capital requirement by foreigners for investment in general business.Minimum capital requirementsMinistry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Duration for Business Establishment or Project OperationNumerical restrictions (duration license)Land inspection AuthorityPrime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 200931-12-9999
Investment Approval ProceduresAuthorization / permit requirements Ministry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Limitation placed on duration of land lease for foreignersNumerical restrictions (duration license)Land inspection AuthorityAmended Land Law No. 04/NA, dated 21 October 200331-12-9999
Prohibition of sending Lao labor overseas in dangerous work conditionsProhibitionMinistry of Labour and Social WelfareAmended Labour Law No. 43/NA, dated 24 December 201331-12-9999
Requirement for a license to establish science and technology enterpriseLicensing (based on experience, track record, technical requirements, and/or other)Ministry of Science and TechnologyLaw on Science and Technology No. 30/NA, dated 19 July 201331-12-9999
Requirement for a license to implement science and technology projects by own fundingLicensing (based on experience, track record, technical requirements, and/or other)Ministry of Science and TechnologyLaw on Science and Technology No. 30/NA, dated 19 July 201331-12-9999
Requirement for acquisition of land use rights to be determined on 3 basesLand Ownership Land inspection AuthorityAmended Land Law No. 04/NA, dated 21 October 200331-12-9999
Requirement for approval for lease or concession of state owned landAuthorization / permit requirements Land inspection AuthorityInstruction As regards the implementation of decree on state-owned land approval for lease or concession No. 20/PMO.NLMA, dated 9 April 201031-12-9999
Requirement for approval for transferring concession rights or sharesAuthorization / permit requirements Ministry of Planning and InvestmentDecree on the Implementation of the Investment Promotion Law No. 119/PM, dated 20 April 201131-12-9999
Requirement for approval to grant lease or concession of State land which must specify land use objctivesPerformance requirements (mandatory)Land inspection AuthorityPrime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 200931-12-9999
Requirement for authorisation to use rights acquired from land lease or land concession as collateralAuthorization / permit requirements Land inspection AuthorityPrime Ministerial Decree on the Implementation of the Land Law No. 88/PM, dated 3 June 200831-12-9999
Requirement for branches of foreign legal entity to be registeredAdministrative RequirementsMinistry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for business cooperation contract to be declared and certifiedAdministrative RequirementsMinistry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for business operators not to engage in anticompetitve conductProhibitionBusiness competition commissionLaw on Business Competition No. 60/NA, dated 14 July 201531-12-9999
Requirement for change of ownership of trademark to be recordedPerformance requirements (non-mandatory)Science Technology and Environment AgencyDecree on Trademarks No. 06/PM, dated 18 January 199531-12-9999
Requirement for consumer protection organisaitons to provide information on dangerous goods and servicesPerformance requirements (mandatory)Ministry of Industry and CommerceConsumer Protection Law No. 02/NA, dated 30 June 201031-12-9999
Requirement for establishment of recruitment service enterprises to be based on meeting technical requirementsNationality (for services supplier)Ministry of Labour and Social WelfareAmended Labour Law No. 43/NA, dated 24 December 201331-12-9999
Requirement for establishment of recruitment service enterprises to be based on meeting technical requirementsAuthorization / permit requirements Ministry of Labour and Social WelfareAmended Labour Law No. 43/NA, dated 24 December 201331-12-9999
Related Procedures