Notice on financial statement audit for FDI companies

Notice on financial statement audit for FDI companies

Notice on financial statement audit for FDI companies

(Last Updated On: March 18, 2021)
Notice on financial statement audit for FDI companies

Notice on financial statement audit for FDI companies

How to effectively save cost of annual financial statement audit report. Notice on financial statement audit that FDI companies need to be aware.


According to the Dispatch No. 17/2012/NĐ-CP dated 13/3/2012 of the Ministry of Finance, the companies below must have their annual financial statements audited:

  • Foreign-invested companies;
  • The credit institutions established and operated within the Law on credit institutions, including branches of foreign banks;
  • Financial institutions, insurers, reinsurers, insurance brokers, branches of foreign non-life insurers;
  • Public companies, the organizations that issue and trade in securities;
  • Other companies and organizations that must be audited according to relevant laws; the companies and organizations that must be audited by foreign auditors or their branches in Vietnam.


  • Identify audit objectives, workload and choosing suitable auditor in advance.
  • Get audit schedule and contract signed within the last quarter of the fiscal year to avoid busy season
  • Effectively file and manage documents and business records in a clear and accurate manner (Business Record Management)
  • Having professional accounting system as well as skilled staff to provide information and explanations when needed.

It is highly recommended to find a prestigious audit party and sign audit contract to efficiently control the workload and avoid the busy season ( January to March) as well as to ensure service quality and get the best service price.



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