UYBANNHANDAN

TINH HOABINH

VAN PHONG

CONG HOA XA HOI CHU NGHIA VI£T NAMDoc lap - Ty do - Hanh phuc

S6: 3588 /VPUBND-TCTMV/v thyc hien Nghi dinh so

84/20i6/ND-CP

Hda Binh, ngay!l5ihdng 7 ndm 2016

SO Y TE TINH HOA BINH

JL.EOybN Ngay,(^..^y20^.Chuyen;

Li/u hosd so:

Ki'nli gui:- Cac Sa, ban, nganh;- Uy ban nhan dan cac huyen, thanh pho.

Thirc hien Nghi dinh s6 84/2016/ND-CP ngay 01/7/2016 cua Chinh phu vetieu chuan, dieu kien doi vai kiera toan vien hanli nghe, to chuc kiem toan dugcchapnh^ kiemtoan cho don vi c6 Igi ich cong chung(sao gui kem); Dongchi PhoChii tich Uy ban nhan dan tinh Bui Van Khanh c6 y kien nhu sau:

Giao cac So, Ban, nganh, Uy ban nhan dan cac huyen, thanh pho; cancu chijc nang, nhiem vu nghien ciiu thuc hien Nghi dinh tren cua Chinh phii;bao cao Chii tich Uy ban nhan dan tinh.

Van phong Uy ban nhan dan tinli thong bao de cac Su, Ban, nganh, Uyban nhan dan cac huyen, thanh pho biet, thuc hien./.

Nffi nhan:

Nhu tren;

- ChO tjch; cac Ph6 Chii tichUBND tinh;- Chinh, Ph6 CVP/UBND tinli;- LuuVT, TCTM.TT(100b),

•^^AN PHONsX&iOyban

KT. CHANH VAN PHONG

mVAN PHONG

nhan da

Pham Anh Quy

CHINH PHU

So: 84/2016/ND-CP

TrV^icu chuan, dieu kien doi voi kiem toan vien hanh nghe, to chircHOA Kikifim to m dirffc chap thuan kiem toan cho do^n vi co loi ich cong chung

Chuyen:

CONG HOA XA HOI CHIT NGHIA VIET NAM

Hoc lap - Tir do - Hanh phuc

Ha N6i, ng^ 01 thdng 7 ndm 2016

NGHIHINH

'an cuLudt to chuc Chinh phu ngdy 19 thdng 6 ndm 2015;

Can cuLudt kiem toan doc lap ngdy 29 thdng 3 ndm 2011;

Cdn cu Ludt chung khodn ngdy 29 thdng 6 ndm 2006 vd Ludt sua dot,bS sung mot so dieu cuaLudt chung khodn ngdy 24 thdng 11 ndm 2010;

Cdn cu Ludt ddu tu ngdy 26 thdng 11 ndm 2014;

Theode nghj cua Bp trudng Bp Tdi chinh;\ f % t %

Chinh phu ban hanh Nghi dinh ve tieu chudn, dieu kien doi v&i kiemtodn vien hanh nghe, to chuc kiem todn duac chap thudn kiem todn cho don viCO lai ich cong chung.

Chircng IQUY 0INH CHUNG

Dieu 1. Pham vi dieu chinh

Nghi dinh nay quy dinh ve tieu chuan, dieu kien doi vdi kiemto^ vienhanh ngh8, t6 chuc Idem toan dugc chip thuan kiem toan cho don vi c6 Igiich cong chung.

Dieu 2. Doi tugng ap dung

1. To chuc kiem toan, kiem toan vien hanh nghe dugc chap thu^ kiemtoan cho don vi c6 Igi ich cong chung.

2. Don vi CO Igi ich cong chung, ngoai tru t6 chuc tin dung khong phai lacong ty dd chung, t6 chuc tin dung khong thuc hien niem yet, chao bdichung khoan ra cong chung.

3. To chuc, ca nhan khac c6 lien quan den viec xem xet tieu chuan, dieukien doi vdi kiem toan vien hmih nghi, to chuc kiem toan dugc chap thuankiem toan cho don vi cd Igi ich cong chung.

©ieu 3. Giai thich tir ngu'

Trong Nghi <Jinh nay, cac tu ngu duai day duac hieu nhu sau:

1. "To chuc kiem loan" la doanh nghiep kiem loan va chi nhanh doanhnghiep kiem loan nude ngoai hoat dgng hop phap tai Viet Nam.

2. "To chuc kiem loan dugc chap thuan" la to chuc kiem loan dugc co^ % f » *

quan nha nude c6 tham quyen chap thuan thuc hien kiem toan cac don vi c6Igi ich cdng chung.

3. "Kiem loan vien hanh nghe dugc chap thuan" la kiem toan vien hanhnghe dugc co quan nha nude c6 tham quyen chap thuan thuc hien kiem toancac don vi cd Igi ich cdng chung.

4. "Ky chap thuan" la ky ma to chuc kiem toan, kiem toan vien h^hnghe dugc chap thuan kiem toan cho don vi cd Igi ich cdng chung, dugc tinhtheonam duong lichtungay 01 diang 01 denngay 31 thang 12.

*

Dieu 4. Don vi cd Igi ich cdng chung

1. Don vi cd Igi ich cdng chung la cac don vi dugc quy dinh tm Dieu 53Luat kiem toan doc lap.

2. Don vi cd Igi ich cdng chung thudc linh vuc chung khoan, gdm: Cdngty dai chung quy md Idn theo quy dinh cua phap luat ve chung khoan, to chucniem yet, to chuc phat hanh chung khoan ra cdng chung, cdng ty chungkhoan, cdng ty dau tu chung khoan, quy va cac cdng ty qu^ ly quy.

3. Don vi cd Igi ich cdng chung khac, gdm:

a) Cdng ty dai chung, ngoai trir cac cdng ty dai chung quy md Idn quydinh tai khoan 2 Dieu nay;

b) Doanh nghiep bao hiem, doanh nghiep tai bao hiem, doanh nghiepmdi gidi bao hiem, chi nhanh doanh nghiep bao hiem phi nhan thg nude ngoai(tru cac doanh nghiep bao hiem quy dinh tai khoan 2 Dieu nay);

c) Doanh nghiep, td chuc khac cd lien quan den Igi ich cua cdng chungdo tinh chat, quy md hoat ddng cua don vi dd theo quy dinh cua phap luat.

Chu-ong nQUY DINH CU THE

Dieu 5. Dieu kien doi vdi to chire kiem toan dugc chap thuan

1. Td chuc kiem toan dugc chap thuan thuc hien kiem toan cho don vi cdIgi ich cdng chung phai cd dii cac dieu kien sau day:

f y «

a) Co Giay chung nh^ dii dieu kien kinh doanh dich vu kiem toan dugcBo Tai chi'nh ckp con hieu lye;

r \ r t * ^

b) Co von dieu le hoac von dirge cap (doi vcd chi nhanh doanh nghiepkiem toan nuoc ngoM tai Viet Nam) tir 6 ty dong tro len va phai thuong xuyenduy tri von chii so hthi tren bang can doi ke toan khong thap hon 6 ty dong;

ft \

c) Co so lugng kiem toan vien hanh nghe tir 10 nguai tro len, trong do c6f t f • \

Giara doc hoac Tong Giam doc, c6 dii cac tieu chu&i quy dinh tai Dieu 6Nghi dinh nay;

d) Co thai gian hoat dong kiem toan tai Viet Nam t6i thieu la 24 thangti'nh tu ngay dugc ca quan c6 tham quyen xac nhan danh sach dang ky hanhnghe kiem toan Ian dau hoac tir ngay dugc cap Giay chung nhan du dieu kienkinh doanh dich vu kiem toan Ian dau den ngay nop ho so dang ky thuc hienkiem to^;

t \ r

d) Da phat hanh bao cao kiem toan ve bao cao tai chinh nam cho toithieu 200 don vi dugc kiem toan tinh tir ngay 01 thang 10 nam truac den ngay 30thang 9 nam nop ho so dang ky.

Truang hgp to chuc kiem toan da dugc chap thuan trong nam nop ho sothi phai c6 them dieu kien la da phat hkih bao cao kiem toan ve bao cao taichinh nam (hoac bao cao soat xet bao cao tai chinh) cho toi thieu 10 don vi c6Igi ich cong chung tinh tir ngay 01 thang 10 n^ trudc den ngay 30 thang 9nam nop ho so dang ky;

f n f

e) Co he thong kiem soat chat lugng dugc xay dung phu hgp vdi quydinh cua chuan muc kiem toan Viet Nam;

g) Da thuc hien bao hiem trach nhiem nghe nghiep hoac ti'ich lap quy dirphong riii ro nghe nghiep theo quy dinh cua Bg Tai chinh;

h) Khong thuoc cac trubng hgp khong dugc xem xet, chap thuan theoquy dinh tai Dieu 7 Nghi dinh nay;

i) Nop day du, dung thai h^ ho so dang ky thuc hien kiem toan theo quydinh tai cac Dieu 9 va 10 Nghi dinh nay.

2. To chuc kiem toan dugc chap thuan thuc hien kiem toan cho don vi c6Igi ich cong chiing thuoc ITnh vuc chung khoan, ngoai viec phai dap ung cacdieu kien quy dinh tai cac diem a, b, e, g, h va i khoan 1 Dieu nay, phai c6 ducac dieu kien sau day:

a) Co so lugng kiem toan vien hhih nghe tu 15 nguai tro len, trong do c6Giam doc hoac T6ng Giam doc, c6 dii cac tieu chuan quy dinh tai Dieu 6 cuaNghi dinh nay;

b) Co thbi gian heat dong kiem toan tai Viet Nam toi thieu la 36 thangtinh tu ngay dugc ca quan c6 th^ quyen xac nhan danh sach dang ky hanhnghe kiem toan Ian dau hoac tir ngay dugc cap Giay chung nhan du dieu kienkinh doanh dich vu kiem toan Ian dau den ngay nop ho so dang ky thuc hienkiem toan;

c) Da phat hanh bao cao kiem toan ve bao cao tai chinh oho toithieu 250 don vi dugc kiem toan ti'nh tu ngay 01 thang 10 nam trudc d8nngay 30 thang 9 nam nop ho so dang ky.

Truong hgp to chuc kiem toan da dugc chap thuan trong nam nop ho sothi phai c6 them dieu kien la da phat h^h bao cao kiem to^ ve bao cao taichinh nam (hoac bao cao soat xet bao cao tai chinh) cho toi thieu 20 don vi c6Igi ich cong chung thuoc ITnh vuc chung khoan tinh tu ngay 01 thang 10 namtrudc den ngay 30 thang 9 nam nop ho so dang ky.

Bleu 6. Tieu chuan doi v6i kiem toan vien hanh nghe dugc chap thuan

Ngoai cac tieu chuan quy dinh tai Luat kiem to^ doc lap, kiem toan vienhkih nghe dugc chap thuan phai c6 cac tieu chuan sau:

1. Co ten trong danh sach kiem toan vien du dieu kien hanh nghe kiemtoan trong ky chap thuan dugc Bo Tai chinh cong khai tai thdi diem nop ho sodang ky thuc hien kiem toan.

2. Co it nhat 24 thang thuc te hanh nghe kiem toan tai Viet Nam tinh tungay dugc co quan c6 tham quyen xac nhan du dieu kien hanh nghe kiemtoan den ngay nop ho so dang ky thuc hien kiem toan.

Bieu 7. Cac trudng hgp to chuc kiem toan, Idem toan vien hanhnghe khong dugc xem xet, chap thuan

1. Cac truong hgp khong dugc xem xet, chip thuan bao gom:

a) To chuc kiem toan dang bi dinh chi hoat dgng kinh doanh dichi vukiem toan theo quy dinh cua phap luat ve kiem toan doc lap;

b) To chuc kiem toan khong sua chua, khac phuc kip thbi cac sai phamtheo kien nghi cua co quan nha nubc c6 tham quyen;

c) To chuc kiem toan co nhung khieu kien ve ket qua kiem toan va dadugc CO quan nha nubc co tham quyen ket luan la co sai phara;

* * t ^ \

d) To chuc kiem toan co chat lugng kiem toan khong dat yeu cau theoket qua kiem tra hoac ket luan cua co quan, to chuc c6 tham quyen trong namdugc xem xet;

d) Kilm toan vien nghe phu trach ho so kiem toan c6 chat lugngki8in toan khong dat yeu cau theo ket qua kiem tra hoac ket luan cua co quan,to chuc CO tham quyen trong nam duqc xem xet;

e) To churc kiem toan, kiem toan vien hanh nghe c6 hanh vi vi ph^^ r \ ^ <1

phap luat lien quan den hanh nghe bem toan va da bi co quan c6 th^ quyenXII ly vi ph^ hkih chinh theo quy dinh cua phap luat trong nam duqcxem xet;

g) To chiic kiem toan, kiem toan vien h^ nghe gia mao, khai mantrong viec ke khai cac thong tin trong ho so dang ky tham gia kiem toan;

h) Td chuc kiem to^, kiem toan vien hanh nghe khong gim trinh, giaitrinh khong dat yeu cau hoac khong cung cap thong tin, so lieu lien quan denhoat dong kiem toan theo yeu cau cua co quan nha nuac co th^ quyen;

i) To chuc kiem toan, kiem toan vien hanh nghe hi huy bo tu each duqcchap thuan kiem toan trong thai gian chua qua 24 thang ke tu ngay bi hiiy bo;

k) To chuc kiem toan, kiem toan vien h^ nghe khong thuc hien thongbao, bao cao theo quy dinh ciia phap luat ve kiem toan doc lap.

2. To chuc kiem toan, kiem toan vien hanh nghe thuoc mot trong cactruang hop quy dinh tai cac diem d, d, g va h khoan 1 Dieu nay thi sau 12lhang,kk tu ngay c6 ket luan, quyet dinh xu ly cuaca quan co tham quyen, mcri duqcxem xet, chap thuan.

Bleu 8. Xu ly doi vai cac hqp dong kiem toan da ky trong truoTighqp khong duqc chap thuan

1. To chuc kiem toan, kiem toan vien hkih nghe khong duqc chap thuanti'ong ky nao thi khong duqc tiep tuc thuc hien cac hqp dong kiem toan va cacdich vu dam bao khac da ky va khong duqc ky them cac hqp dong kiem toanmdi vdi dan vi c6 Iqi ich cong chung trong ky do, tru truang hqp quy dinh tai

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khoan 2 Dieu nay.

2. To chuc kiem toan, kiem toan vien hanh nghe duqc chap thuan trongky trudc nhung khong duqc chap thuan trong ky sau thi chi duqc tiep tuc thuchien hqp dong ki8m toan bao cao tM chinh nam da 1^ vdi don vi c6 Iqi ichcong chung trong ky sau neu thoaman tat ca cac dieukien sau:

a) Da thuc hien trong ky duqc chap thuan viec soat xet bao cao tai chinhban nien cho dan vi co Iqi ich cong chung thupc doi tuqng bat buoc phai soatxet bao cao tai chinh ban nien;

b) Phat hhih bao cao kiem toan ve bao cao tm chinh trong thdi gian 90ngay, ke tu ngay ket thuc nam tai chinh ciia don vi c6 Iqi ich cong chung.

A ^ **Dieu 9. Ho so* dang ky thyc hien kiem toan cho dffn vi c6 Iffi I'cfacong chung

1. Don dang ky thirc hien kiem toan cho don vi c6 loi ich cong chung(theomau tai Phu luc ban hanh kem theo Nghi dinh nay).

2. Ban sac Giay chung nhan du dieu kien kinh doanh dich vu ki8m toan.

3. Danh sach kiem toan vien hanh nghe de nghi chap thuan, trong do neuro thai gian (so thang) thuc te h^h nghe kiem toan tai Viet Nam tinh tu ngaydugc CO quan c6 tham quyen xac nhan du dieu kien hanh ngh8 kiSm toan.

4. Bao cao tinh hinh tai chinh va tinh hinh hoat dpng ciia t6 chuc kilmtoan trong nara truac lien ke, bao gom:

a) Bao cao tai chfnh da dugc kiem toan;

b) Danh sach bao cao kiem toan theo quy dinh tai diem d khoan 1 hoacdiem c khoan 2 DiSu 5 Nghi dinh nay;

c) Tinh hinh to chuc, hoat dgng va kinh nghiem kiem toan cua kiSm toanvien hanh ngh8 va to chuc kiem toan;

d) Cac vi ph^ phap luat bi xu ly vi ph^ hanh chinh cua t6 chuc kiSmtoan (neu c6);

d) Cac bien dgng Idn trong nam tai chinh anh huang den to chuc, hoatdgng va ket qua hoat dgng kinh doanh cua to chuc kiem toan (nhu tang, giamthanh vien gop von; tang, giam v6n dieu le);

e) Cac bien dgng Ion trong nam lien quan den kiem toan vien hanh ngh8(nhu tang, giam kiem toan vien h^ nghd, cac vi pham dao due nghe nghiepcua kiem toan vien hanh nghe);

g) Ban mo ta ve yiec xay dimg vaduy tri he thdng ki€m soat chat lugngtheo quy dinh cua chuan muc kiem toan.

5. Ban sao chung thuc hop dong hoac giay chung nhan bao hi8m trachnhiem nghe nghiep dang con hieu luc trong truong hgp t6 chuc kilm toankhong trich lap quy du phong nil ro nghe nghiep.

6. Truong hgp d^g ky tu l§n thu hai tro di, to chuc kilm toan khongphai nop cac tai lieu quy dinh tm kho^ 2, diem c, dilm g khoan 4, khoan 5Dieu nay n8u khong cd thay doi so vdi 1^ dang ky gan nhat.

Dieu 10. Xem x^, chap thu|ii va cong khai danh sach to chu-c kiemtoan va kiem toan vien hanh ngfae

1. Tir ngay 01 thang 10 din ngay 20 thang 10 h^g nam, t6 chuc kiemtoan nop 01 bo ho so theo quy dinh tai Di8u 9 Nghi dinh nay cho Bo Taichinh de dugc chap thuan thuc hien kiSm to^ cho dan vi c6 Igi I'ch congChung. Tnrang hop to chiic kiem toan dang ky kilm toan cho dan vi c6 Igi I'chcong Chung thugc ITnh vuc chiing khoan thl d6ng thai nop 01 bo h6 sa cho Uyban Chung khoan Nha nuac.

2. Trong qua trinh xem xet, neu h6 sa chua dung theo quy dinh thi trongthai gian 10 ngay 1^ viec, kl tu ngay tiep nhan ho sa ca quan c6 tham quyenchap thuan yeu cau t6 chiic kilm toan hoan thien h6 sa. To chuc kilm toanphai horn thien ho sa trudc ngay 05 thang 11. Truang hgp hi sa khong datyeu cau theo quy dinh ^i ca quan c6 thim quyen chap thuan c6 van banthong bao cho to chiic kiem toan.

3. Bo Tai chinh xem xet, chip thuan va cong khai danh sach to chuckiem toan va danh sach kiem toan vien h^ nghl dugc chip thuan thuc hienkiem toan cho dan vi c6 Igi ich cong chung trudc ngay 15 thang 11 hang namtren trang, cong thong tin dien t\x ciia minh. T6 chuc kilm toan va kiem toanvien hanh nghe c6 ten trong danh sach nay dugc thuc hien kilm toan cho danvi CO Igi ich cong chung quy dinh tai khoan 3 Dieu 4 Nghi dinh nay.

Uy ban Chung khoan Nha nude xem xet, chip thuan va cong khai danhsach tl chuc kilm^toan va danh sach kilm toan vien hhih nghl dugc chipthuan thuc hien kiem toan cho dan vi c6 Igi ich cong chung thuoc linh vucchung khoan trudc ngay 20 thang 11 h^g nam tren trang, cing thong tin dientu cua minh. To chuc kiem toan va kiem toan vien h^ nghl c6 ten trongdanh sach nay dugc thuc hien kilm toan cho don vi c6 Igi ich cong chung quydinh tai khoan 2 Dieu 4 Nghi dinh nay.

4̂. Can cu danli sach to chuc kiem toan va danh sach kilm toan vien hkihnghe dugc chap thu^, don vi cd^lgi ich cong chung lua chgn tl chuc kilmto^ va kiem toan vien h^ nghe dl ky hgp dong thuc hien kilm toan chodon vi minh. Danh sach tl chuc kilm toan, kilm toan vien h^ nghl dugcchap thuan kiem toan cho dan vi c6 Igi ich cong chung va danh sach tl chuckiem toan, kiem toan vien h^ nghl dugc chip thu^ kilm toan cho dan viCO Igi ich cong chung thugc Imh vuc chung khoan dugc cap nhat khi c6 quyetdinh thay ddi cua ca quan c6 thim quyln.

Chuffng niTO CHirC THyC HIEN

Dieu II. Hieu luc thi hanh va trach nhiem thi hanh

1. Nghi dinh nay c6 hieu luc thi hMi ke tirngay 01 thang 7 nam 2016.

2. Bo tnrong Bp Tai chinh c6 trach nhiem huong dan thiic hien Nghidinh nay. Cac Bp truong, Thu truong ca quan ngang bp, Thu truong ca quantliupc Chinh phu, Chu ticli Uy ban nhan dan cac tinh, th^ pho tmc thupctrung uong va cac to chuc, ca nhan c6 lien quan chiu trach nhiem thi hanhNghi dinh nay./

Nffi nhan:- Ban Bi thu Trung ucmg Dang;- Thu tuong, cac Pho Tliii tuong Chmh phu;- Cac bp, CO quan ngangbp,co quan thupc Chinh phii;- HDND, UBND cac tinh, thanh pho true thupc trung uong;- Van phong Trung uong va cac Ban cua D^g;- Van phong TPng Bi thu;- Van phong Chu tjch nuoc;- Hpi d6ng dan tpc va cac Uy ban cua Qupc hpi;- Van phong Quoc hpi;- Toa an nhan dan toi cao;- Vien kiem sat nhan dan toi cao;- Kiera todn nha nuoc;- Uy ban Giam sat tai chinh Quoc gia;- Ngan hang Chinh sach xa hpi;- Ngan hang Phat trien Viet Nam;- Uy ban trung uong Mat tran To quocViet Nam;- Co quan trung uong ciia cac dean the;• VPCP: BTCN, cac PCN, Trg !y TTg, TGD C6ng TTDT,

cac Vu, Cue, don vj true thupc, Cong bao;- Luu: VT, KTTH (3b).MJJiS

i..

TM. CHINH PHU

THU TI/OfNG

Nguyen Xuan Phuc

. ' Phuluc'(^ipsthed Nghi kinh so 84/2016/ND-CP^ ' 'hqng~f/lam 2016 cua Chinhphu)

CONG HOA XA HOI CHU NGHIA VIET NAM

Boc lap - Tu- do - Hanh phuc

DON BANG KY THlTC HlfiN KlfiM TOANCHO BON VI CO LOIICH CONG CHUNG

Nam...

Kinh gui:.

1. Ten Congty:

2. Diachi:

3. Dien thoai: Fax: Email:

4. Loai hinh doanh nghiep (TNHH, hop danh, tu nhan)

5. Giay chung nhan dang ky kinh doanh (hoac Giay chung nhan dang kydoanh nghiep, Giay chmig nhan dau tu') so: ngay: do (ten ca quan):.... cap

6. Giay chung nhan du dieu kien kinh doanh dich vu kiem toan so:ngay do: cap

4 f

7. Thai gian hoat dgng kiem loan tai Viet Nam (ti'nh den ngay nop dan):... thang

f \ e > f t

8. Von dieu le, von chii sa huu tren Bang c^ doi ke toan tai thm diemf ' ^ r r * 4

ket thuc n^ tai chinh nhat (hoac von chu sa huu thirc gop tai thai diemdang ky):

9. So lugng kiem to^ vien hanh nghe de nghi chap thuan:... nguai.

10. So lugng bao cao kiem toan ve bao cao tm chinh nam da phat htt tungay 01 thang 10 nam truac den ngay 30 thang 9 nam nop ho sa:

Cong ty ... CO dang ky thuc hien kiem toan cho dan vi c6 Igi ich congchung thuoc linh vuc chung khoan khong?

n Co.• Khong.

Cong ty va cac kiem toan vien hanh nghe cua Cong ty c6 dii tieuchuan va dieu kien theo quy dinh tai Nghi dinh so .../2016/ND-CP

* \ 4 \ * 4

ngay .../.../2016 cua Chinh phu ve tieu chuan, dieu kien doi vai kiem toanvien hkih nghe, t6 chuc kiem toan dugc chip thuan kiSm toan cho dan viCO Igi ich cong chung.

Cac tai lieu giii kem theo dan, gom:

(1) Ban sao Giiy chung nhan dii di8u kien kinh doanh dich vu kilm toan(2) Danh sach kilm toan vien hMi ngh8 dh nghi chip thu^.(3) Bao cao tinh hinh chinh va tinh hinh heat dong kinh doanh cua t6

chuc kiem to^ trong nam trudc, bao gom:

a) Bao caotM chinh nam... da duac kiem toan;

b) Danh sach bao cao kiem toan bao cao tai chinh da phat hanh tinh tungay 01 thang 10 n^ tnrac ddn ngay 30 thang 9 nam nop ho so dang ky;

c) Danh sach bao cao kiem toan (hoac bao cao soat xet) bao cao t&i chinhda phat hanh cho don vi c6 lai ich cong chung tinh tu ngay 01 thang 10 namtniac den ngay 30 thang 9n^ nop ho so dang ky (doi voi t6 chuc kiem toanda dugc chap thuan trong nam nop ho so);

d) Tinh hinh t6 chuc, hoat dong va kinh nghiem kilm toan cua kiem toanvien hkih nghS va to chuc kiem toan;

9 • f

d) Cacvi ph^ phap luat cuato chuc kiemtoan (neu c6);

e) Cac bi8n dong Ion trong nam tai chinh ^ huong den to chuc, hoatdong va kSt qua hoatdong kinhdoanh cua to chuc kiem toan;

g) Cac biln dong Ion tinng nam lien quan den kiem toan vien hanh nghe(do tang, giam kiem toan vien hanh nghe, cac vi pham dao due nghe nghiepcua kiem toan vien hMi nghe...).

h) Banmo ta ve viec xay dimg va duy tri he thong kiem soatchat lugng.f 4 %

(4) Ban sao c6 chung thirc giay chung nhan bao hiem trach nhiem nghenghiep (n8u c6).

Cong ty cam ket ring cac thong tin cung cip trong don nay va cactai lieu kem theo la dung su that. Neu sai Cong ty xin ho^ toan chiutrach nhiera.

DS nghi CO quan nha nude c6 thim quyen xem xet, chip thuan.

ngay ... thang ... nam ...Giam doc Cong ty

(Chu ky, ho va ten, dong ddu)

y r 1

Ghi chii: Trudng hgp d^g ky tir Ian thu 2 trd di neu khong cd thay doi tlfikhongphai nop tai lieu quy dinh tai diem(1), (3d) va (3h).