FROM 2021, TO CHANGE REGULATIONS ON ENTITIES WITH PUBLIC INTERESTS
On November 15, 2020, the Government promulgates the Decree No. 134/2020/ND-CP 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.
Accordingly, entities with public interests mean 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.
Specifically, entities with public interests in the securities field include public companies, listed institutions, institutions with trading registration, institutions offering securities to the public, securities companies, securities investment fund management companies, securities investment companies, and securities investment funds. According to the recent regulations, entities with public interests in the securities field are large-scale public companies according to regulations on securities.
This Decree takes effect on January 01, 2021.
