Audit fees for financial statements in 2026 continue to be a strategic expense that businesses need to carefully budget for to ensure financial transparency. According to the updated roadmap of the Independent Auditing Law and the latest guiding documents, determining this cost depends not only on the size of the business but also on the level of technology application in the company's accounting system.
In the context of stricter tax audits and the strong adoption of electronic invoices generated from cash registers, financial statement audit fees play a crucial legal role. Investing in quality audit services helps businesses comply strictly with regulations. Circular 200/2014/TT-BTC and additional amendments are expected to apply to fiscal year 2026.
Financial statement auditing fees and the current legal framework.
By 2026, the mechanism for negotiating audit service prices will remain in place, but criteria related to risk management and digital transformation in auditing will begin to profoundly impact the fee structure.
The basis for determining costs is according to the latest regulations.
Audit service fees are agreed upon based on Article 42 of the Independent Auditing Act and international professional practices. In 2026, audit firms will prioritize determining fees based on the complexity of ERP systems and the increasing prevalence of cross-border transactions.
Businesses need to understand that fees audit of financial statements This reflects professional responsibility and the value of governance recommendations. Choosing excessively low fees for the 2026 fiscal year could lead to the risk of regulatory authorities questioning the quality of reporting, especially for businesses under special supervision.
Factors directly affecting financial statement audit fees in 2026
With the development of the digital economy, the factors that make up service pricing have changed significantly:
| Influencing factors | Detailed description | Impact on fees |
| Revenue for the period 2026 | Cash flow size and revenue complexity | High revenue, increased fees. |
| ERP/Accounting System | The level of digitization and availability of electronic data. | Standard system, optimal fees. |
| Related party transactions | The number and nature of transactions with related parties | Complex, high costs |
| Business lines | E-commerce, high-tech manufacturing, construction | High-risk industry, rising fees. |
| Area of operation | Number of branches and locations requiring physical inventory | Large area, increased fees. |
Based on the table above, the audit fees for financial statements in 2026 will show a significant divergence between businesses that have fully digitized their accounting systems and those that still maintain manual accounting systems.
Entities required to have their financial statements audited
Entering 2026, the list of entities required to undergo audits will continue to expand to align with the new Insurance Business Law and the Law on Credit Institutions.
Foreign direct investment (FDI) enterprises
FDI enterprises They remain a key target for annual audits. In 2026, authorities will strengthen the reconciliation of audit reports with corporate income tax settlement records to control transfer pricing.
Budgeting for financial statement audit fees helps FDI enterprises demonstrate compliance to foreign investors. This is also a necessary condition for carrying out tax refund procedures or transferring profits abroad at the end of the 2026 accounting period.
Public companies and listed organizations
With stricter regulations on information disclosure in the stock market, audit fees for financial statements of listed companies are expected to increase slightly in 2026 due to the requirement for semi-annual review audits and accompanying sustainability reporting (ESG).
Banks and financial institutions also face higher fees due to the requirement for systemic risk assessment under Basel III standards. This transparency is key to maintaining credit ratings and customer trust in 2026.
State-owned enterprises and budget-using entities
For state-owned corporations, audit fees financial reports The year 2026 will be strictly managed according to the approved budget estimates, ensuring savings while still meeting the standards of the State Audit Office.
Financial statement audit fees: Reference price list for 2026
Below is a table of projected fees for 2026 in the Vietnamese market. These fees have taken into account inflation and increasingly stringent requirements for document quality.
Fee schedule for small and medium-sized enterprises (SMEs)
SMEs can choose flexible service packages to optimize financial statement audit fees while ensuring legal compliance.
| Revenue in 2026 | Total assets | Reference fee (VND) |
| Under 25 billion | Under 20 billion | 18.000.000 – 28.000.000 |
| 25 billion - 60 billion | 20 billion - 50 billion | 28.000.000 – 50.000.000 |
| 60 billion - 120 billion | 50 billion - 100 billion | 50.000.000 – 85.000.000 |
| 120 billion - 300 billion | 100 billion - 250 billion | 85.000.000 – 150.000.000 |
The above fees apply to standard financial reports, including debt confirmation procedures and witnessing of the year-end inventory audit in 2026.
Fee schedule for FDI and large-scale enterprises
In 2026, FDI enterprises required to report according to International Financial Reporting Standards (IFRS) will have higher financial statement audit fees ranging from 30-60% compared to the standard fee schedule of VAS.
Businesses should note that choosing a qualified IFRS implementation firm will help save on report conversion costs for the parent company overseas, even though service fees in Vietnam may be slightly higher.
The process involved affects the fee for auditing financial statements.
The shift to data-driven auditing in 2026 will make the process faster but requires businesses to be well-prepared with digital data.
Digital system survey phase
Auditors will indirectly access the accounting system to assess data integrity. If the company's 2026 data is extracted in a standardized format, the financial statement audit fee may be discounted due to reduced manual data entry time.
Preparing complete electronic documentation by the beginning of 2026 is the best way to negotiate favorable financial statement audit fees. MAN is always ready to advise clients on how to organize their documents to optimize this process.
Conduct on-site verification.
Despite technological advancements, physical inventory checks remain mandatory. By 2026, the use of drones or barcodes in inventory checks may be adopted by auditing firms to increase accuracy.
Costs incurred for remote locations or complex warehousing remain a component of the total financial statement audit fee. Businesses should proactively gather data and assets to support the audit team in their focused work.
Complete and release the digital report.
The 2026 audit report is expected to be issued in digitally signed format for direct submission to the systems of the General Department of Taxation and the Securities Commission, significantly reducing waiting times compared to traditional paper versions.
Why shouldn't businesses choose excessively cheap financial statement audit fees?
In the 2026 business environment, the risk of “material misstatement” can cause businesses to lose valuable business opportunities. Cheap financial statement audit fees are often a sign of a lack of quality control processes.
Risks from technology and security
A low-cost auditing firm may not invest in client data security infrastructure. In 2026, financial data breaches will be catastrophic. Therefore, a portion of the financial statement audit fee you pay is the cost of information security and confidentiality.
Shortage of in-depth tax advice in 2026
New tax regulations implemented in 2026 require in-depth understanding. Low-cost service providers often focus only on signing reports while neglecting advisory functions, making businesses vulnerable to tax arrears during routine audits.
Impact on credit rating
In 2026, banks and financial institutions will scan and assess the credibility of the auditing firms that sign reports. If a firm is on the "warning" list, even if your report is clean, it will be viewed with suspicion, making it difficult to disburse funds.
How to optimize financial statement audit fees for businesses in 2026
To achieve the most reasonable fees in 2026, businesses need to shift their mindset from "hiring services" to "strategic partnership" with auditing firms.
Complete digital transformation of the accounting system.
When accounting data is transparent and easily accessible, auditors will spend less time on detailed testing procedures. This is the most sustainable way to reduce financial statement audit fees in the digital age of 2026.
Plan your audit early.
Don't wait until Q1 2027 to find an auditor for 2026. Signing the contract early allows businesses to receive a fixed fee for financial statement audits, avoiding peak periods when market demand surges.
Training professional accounting personnel
Experienced accounting staff will help quickly address auditors' questions. The professionalism of the in-house team directly reduces the auditor's working hours, thereby lowering the actual cost of auditing financial statements.
Regulations on penalties related to the audit of financial statements in 2026.
Penalties in the accounting and auditing field are becoming increasingly stringent. Businesses need to stay updated on the latest penalty levels to understand that investing in financial statement audit fees is entirely worthwhile.
It is projected that by 2026, the fine for failing to conduct mandatory audits could increase to VND 50,000,000 – VND 100,000,000. Furthermore, businesses may face the risk of temporary suspension of operations if they repeatedly violate financial transparency requirements.
Paying the appropriate audit fees for financial statements is a way to insure your company's reputation and finances against unnecessary legal risks in 2026.
MAN – Master Accountant Network: A reputable auditing solution for 2026
MAN is proud to be a pioneer in applying technology to its auditing process, offering clients the most optimal financial statement audit fees in 2026. We don't just confirm numbers; we advise on a safe financial roadmap.
With a wide network of experts, MAN is committed to providing 2026 audit services with international standards but at fees suitable for the Vietnamese market. We partner with businesses in tax explanations, risk management consulting, and the improvement of digital accounting systems.
Contact MAN – Master Accountant Network today to receive a special quote for financial statement audit fees for 2026 and comprehensive financial solutions.
Conclude
The fee for auditing financial statements in 2026 is not simply an expense, but an affirmation of a company's prestige and transparency in the eyes of partners and regulatory agencies. Choosing a suitable fee level coupled with a reputable auditing firm will help businesses confidently pass tax audits and be ready for large-scale fundraising plans. A thoroughly audited financial statement for 2026 is an invaluable asset, protecting the sustainable development of the business.
At MAN – Master Accountant Network, we are committed to providing the fairest and most transparent financial statement audit fees for the 2026 fiscal year. We always put our clients' interests first by combining extensive professional experience with the most advanced audit technology. Don't let financial risks hinder your progress in 2026. Connect with us today to begin the professional audit process and receive the most practical advice.
Other services
- Financial statement audit services
- Internal audit services
- Internal Control System Assessment Service
- Auditing services on request
- Professional tax audit services
- Construction auditing services
- Completed project settlement audit service
Service contact information at MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- Email: man@man.net.vn
Content production by: Mr. Le Hoang Tuyen – Founder & CEO MAN – Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.
Frequently Asked Questions about Financial Statement Audit Fees 2026
Will audit fees in 2026 increase compared to previous years?
A slight increase of around 5-10% is projected due to rising costs for high-quality personnel and investment in auditing technology. However, businesses that are well-digitalized will enjoy more stable fees.
Can audit fees be included as deductible expenses?
Absolutely. Audit fees for financial statements are reasonable business management expenses and are deductible when calculating corporate income tax according to current tax laws.
How are audit fees for consolidated financial statements calculated?
For corporations, the audit fee for consolidated financial statements will be calculated based on the number of subsidiaries and the complexity of intercompany exclusion entries in 2026.
