Chương I Thông tư 202/2012/TT-BTC: QUY ĐỊNH CHUNG

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular regulates the registration, management and publication of list of auditors practicing audit as prescribed at Point i, Clause 2, Article 11 of the Law on Independent Audit.

Article 2. Application subjects

1. Auditors registering the practice in the auditing firms, foreign auditing enterprises’ branches in Vietnam.

2. Auditing enterprises, foreign auditing enterprises’ branches in Vietnam (hereinafter referred to as the auditing enterprises).

3. Organizations and individuals related to the registration, management and publication of list of auditors practicing audit.