Alert on Decree No. 90/2025/NĐ-CP: Key Updates to Vietnam’s Independent Audit Regulations

These changes are designed to enhance the regulatory framework surrounding the Law on Independent Audit, promoting greater transparency, accountability, and alignment with Vietnam’s evolving economic landscape.

What’s new in Decree 90/2025/NĐ-CP?

This decree introduces several important changes:

• Expanded audit requirements: Large-scale enterprises are now more clearly defined and subject to mandatory independent audits. Specifically, businesses meeting at least two of the following criteria must comply:
  • Over 200 employees participate in social insurance annually
  • Annual revenue exceeding VND 300 billion
  • Total assets valued at more than VND 100 billion
• Temporary exemption clause: Enterprises that fail to meet at least two of the above criteria for two consecutive years will be temporarily exempt from mandatory audits. The audit requirement will resume once the enterprise meets the criteria again

Effective date

• Decree 90/2025/NĐ-CP took effect immediately upon issuance on 14 April 2025.
• Enterprises with financial data for the year 2024 that meet the criteria for large-scale enterprises will be subject to mandatory audit from the fiscal year 2025 onwards.

Download the full documents below to gain insights into the provisions.