On November 15, 2020, the Government issued Decree 134/2020/ND-CP on amending and supplementing a number of articles of Decree 84/2016/ND-CP dated July 1, 2016 of the Government on standards and conditions for practicing auditors and auditing organizations approved to audit entities of public interest.
Accordingly, units with public interests are units specified in Article 53 of the Law on Independent Auditing, including units with public interests in the securities sector and other units with public interests.
In addition, a unit with public interests in the securities sector according to the old regulations must be a large-scale public company according to the provisions of the law on securities... However, according to the new regulations, the unit has Public interests in the field of securities include public companies, listed organizations, organizations registered for trading, organizations offering securities to the public, securities companies, investment fund management companies securities, securities investment companies, securities investment funds.
This Decree takes effect from January 1, 2021.
From January 1, 2021, this Decree amends and supplements Decree No. 84/2016/ND-CP.
See details of Decree 134/2020/ND-CP here:
https://thuvienphapluat.vn/.../Nghi-dinh-134-2020-ND-CP...