Nghị định 134/2020/NĐ-CP sửa đổi Nghị định 84 kiểm toán viên kiểm toán đơn vị có lợi ích công chúng

DECREE

Amending and supplementing a number of articles of the Government's Decree No. 84/2016/ND-CP dated July 01, 2016 defining criteria and conditions for certified public accountants, audit organizations approved to audit entities with public interests

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Pursuant to the Law on Organization of the Government dated June 19, 2015; Law on amending and supplementing a number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Independent Audit dated March 29, 2011;

Pursuant to the Law on Securities dated November 26, 2019;

Pursuant to the Law on Investment dated June 17, 2020;

At the proposal of the Minister of Finance;

The Government promulgates the Decree amending and supplementing a number of articles of Government's Decree No. 84/2016/ND-CP dated July 01, 2016 defining criteria and conditions for certified public accountants, audit organizations approved to audit entities with public interests (hereinafter referred to as the Decree No. 84/2016/ND-CP).

Article 1. To amend and supplement Article 4 of the Decree No. 84/2016/ND-CP as follows:

“Article 4. Entities with public interests

1. Entities with public interests are the entities prescribed in Article 53 of the Law on Independent Audit, including entities with public interests in the securities field and other entities with public interests.

2. Entities with public interests in the securities field are the entities prescribed in Clause 2, Article 21 of the 2019 Law on Securities.

3. Other entities with public interests are entities with public interests specified in Article 53 of the Law on Independent Audit, except for the ones in the securities field prescribed in Clause 2 of this Article”

Article 2. Implementation provision

1. This Decree takes effect on January 01, 2021.

2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies and chairpersons of People’s Committees of provinces and central affiliated cities and related organizations, individuals shall take responsibilities for the implementation of this Decree./.