Alert - Decree No. 228/2025/ND-CP: Strengthening audit compliance and accountability
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Decree 228 on Audit compliance & accountability
On 18 August 2025, the Government officially issued Decree No. 228/2025/ND-CP, introducing comprehensive regulations and penalties aimed at enhancing the integrity and transparency of independent audit practices in Vietnam. This decree marks a significant step in reinforcing compliance among audited entities and audit firms.
Key highlights of Decree 228/2025 for audited entities
- Article 27 – Violations in audit firm selection
- Article 28 – Violations in Audit Contract Execution
- Article 29 – Violations during the audit process
- Article 30 – Responsibilities of Public Interest Entities
Our recommendation
We advise all clients and partners to conduct an internal compliance review and consult with legal or audit professionals to ensure alignment with the new decree. Proactive compliance will mitigate risk and reinforce the transparency of financial information.
Please refer to the full updates in the Download section below.
Contacts
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