Nghị định 133/2005/ND-CP

Decree No. 133/2005/ND-CP of October 31, 2005, on amendments and additions to a number of articles of Decree 105/2004/ND-CP of The Government dated 30 March 2004 on independent auditing.

Decree No. 133/2005/ND-CP of October 31, 2005, on amendments and additions to a number of articles of Decree 105/2004/ND-CP of The Government dated 30 March 2004 on independent auditing. đã được thay thế bởi Decree of Government No. 30/2009/ND-CP of March 30, 2009, amending and supplementing a number of articles of the Government's Decree No. 105/2004/ND-CP of March 30, 2004, on independent audit và được áp dụng kể từ ngày 14/05/2009.

Nội dung toàn văn Decree No. 133/2005/ND-CP of October 31, 2005, on amendments and additions to a number of articles of Decree 105/2004/ND-CP of The Government dated 30 March 2004 on independent auditing.


THE GOVERNMENT
--------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------

No: 133/2005/ND-CP

Hanoi October 31, 2005

 

DECREE

ON AMENDMENTS AND ADDITIONS TO A NUMBER OF ARTICLES OF DECREE 105/2004/ND-CP OF THE GOVERNMENT DATED 30 MARCH 2004 ON INDEPENDENT AUDITING

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated 25 December 2001; Pursuant to article 34 of the Law on Accounting dated 17 June 2003;
On the proposal of the Minister of Finance;

DECREES:

Article 1. To amend and add to articles 20 and 34 of Decree 105-2004-ND-CP of the Government dated 30 March 2004 on Independent Auditing as follows:

1. To amend and add to clauses 1 and 3 of article 20 as follows:

"1. Auditing enterprises may be established and operate in accordance with law in these forms, namely limited liability company, partnership, private enterprise, or enterprise under the Law on Foreign Investment in Vietnam. An auditing enterprise must publicly announce such form during its process of trading and operating."

"3. State owned auditing enterprises and shareholding auditing companies which were established and were operating in accordance with the law on enterprises prior to the date of effectiveness of Decree 105/2004/ND-CP shall be permitted to convert to one of the forms of enterprise stipulated in clause 1 of this article within three years after the date of effectiveness of Decree 105/2004/ND-CP."

2. To amend and add to clause 2 of article 34 as follows:

"2. The Ministry of Finance shall be responsible before the Government to carry out the function of State administration of independent auditing; and to provide specific guidelines on the criteria and conditions for establishment of a new limited liability auditing company or auditing partnership pursuant to the provisions in clause 1 of article 1 of this Decree."

Article 2. Effectiveness

This Decree shall be of full force and effect fifteen days after the date of its publication in the Official Gazette.

Any previous provisions contrary to this Decree are hereby repealed

Article 3. Ministers, heads of ministerial equivalent bodies, heads of Government bodies and chairmen of peoples committees of provinces and cities under central authority shall be responsible for implementation of this Decree.

 

 

ON BEHALF OF THE GOVERNMENT
PRIME MINISTER




Phan Van Khai

 

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Loại văn bảnNghị định
Số hiệu133/2005/ND-CP
Cơ quan ban hành
Người ký
Ngày ban hành31/10/2005
Ngày hiệu lực22/11/2005
Ngày công báo...
Số công báo
Lĩnh vựcKế toán - Kiểm toán
Tình trạng hiệu lựcHết hiệu lực 14/05/2009
Cập nhật5 năm trước
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          Decree No. 133/2005/ND-CP of October 31, 2005, on amendments and additions to a number of articles of Decree 105/2004/ND-CP of The Government dated 30 March 2004 on independent auditing.
          Loại văn bảnNghị định
          Số hiệu133/2005/ND-CP
          Cơ quan ban hànhChính phủ
          Người kýPhan Văn Khải
          Ngày ban hành31/10/2005
          Ngày hiệu lực22/11/2005
          Ngày công báo...
          Số công báo
          Lĩnh vựcKế toán - Kiểm toán
          Tình trạng hiệu lựcHết hiệu lực 14/05/2009
          Cập nhật5 năm trước

          Văn bản gốc Decree No. 133/2005/ND-CP of October 31, 2005, on amendments and additions to a number of articles of Decree 105/2004/ND-CP of The Government dated 30 March 2004 on independent auditing.

          Lịch sử hiệu lực Decree No. 133/2005/ND-CP of October 31, 2005, on amendments and additions to a number of articles of Decree 105/2004/ND-CP of The Government dated 30 March 2004 on independent auditing.