On April 14, 2025, the Government issued Decree No. 90/2025/ND-CP amending and supplementing a number of articles of Decree No. 17/2012/ND-CP dated 13 March 2012 of the Government detailing and guiding the implementation of a number of articles of the Law on Independent Auditing, including guidance on large-scale enterprises that must conduct mandatory audits.
Other large-scale enterprises as prescribed in Point d, Clause 1, Article 37 of the Law on Independent Auditing must satisfy at least 2 of the following 3 criteria:
Criterion 1: The average number of employees participating in social insurance is over 200 people per year.
Criterion 2: The total revenue of the year is over VND300 billion
Criterion 3: The total assets are over VND100 billion
To consider whether your enterprise is subject to mandatory audit in 2025, you can contact KTC Audit Company Limited (Russell Bedford KTC) via email:
or call our Partners:
Hanoi City: Do Thuy Linh – Partner – 0904 225 592
Ho Chi Minh City: Thai Van Anh – Partner – 097 458 91 63
