{"id":4753,"date":"2026-01-22T01:26:54","date_gmt":"2026-01-22T08:26:54","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4753"},"modified":"2026-01-22T01:26:54","modified_gmt":"2026-01-22T08:26:54","slug":"khi-nao-can-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"When is an audit of financial statements necessary?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Knowing when to audit financial statements is a key question that every business owner and chief accountant needs to understand to ensure compliance. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Independent Auditing Law 2011<\/span><\/a><span style=\"font-weight: 400;\"> and implementing guidelines. In the context of Vietnam&#039;s deeply integrated economy, financial transparency is not only a legal obligation but also a &quot;passport&quot; that helps businesses access capital and build trust with stakeholders.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to statistics from the Ministry of Finance, tens of thousands of businesses are required to disclose information annually. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">financial statement filing<\/span><\/a><span style=\"font-weight: 400;\"> Audited financial statements are available. Understanding when financial statements need to be audited helps entities proactively handle tax settlements, minimize systemic errors, and avoid heavy administrative penalties from competent state authorities. Let&#039;s explore the details of the latest legal regulations and scale thresholds applicable from 2025 with MAN.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh_theo_quy_dinh_phap_luat\" >Entities required to have their financial statements audited according to legal regulations.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\" >Foreign direct investment (FDI) enterprises<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Cac_to_chuc_tai_chinh_tin_dung_va_bao_hiem\" >Financial, credit, and insurance institutions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Cong_ty_dai_chung_va_to_chuc_niem_yet\" >Public companies and listed organizations<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Quy_dinh_moi_ve_doanh_nghiep_quy_mo_lon_Ap_dung_tu_nam_2025\" >New regulations for large-scale businesses (Effective from 2025)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Tieu_chi_23_ve_quy_mo_doanh_nghiep\" >Criterion 2\/3: Business Size<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#So_sanh_cac_nguong_quy_mo_bat_buoc_kiem_toan_tu_2025\" >Comparing mandatory audit size thresholds from 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Khi_nao_can_kiem_toan_bao_cao_tai_chinh_cho_muc_dich_tu_nguyen\" >When is an audit of financial statements required for voluntary purposes?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Phuc_vu_muc_dich_huy_dong_von_va_vay_ngan_hang\" >Serving the purpose of raising capital and obtaining bank loans.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Trong_cac_thuong_vu_M_A_va_xac_dinh_gia_tri_doanh_nghiep\" >In M&amp;A transactions and business valuation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Nang_cao_uy_tin_va_tinh_minh_bach_voi_doi_tac\" >Enhance credibility and transparency with partners.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Thoi_diem_thuc_hien_kiem_toan_Nhung_moc_thoi_gian_quan_trong\" >Timing of the audit: Key milestones<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Thoi_han_ky_ket_hop_dong_kiem_toan\" >Deadline for signing the audit contract.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Mua_kiem_toan_va_thoi_han_nop_bao_cao\" >Audit season and reporting deadlines<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Service contact information at MAN \u2013 Master Accountant Network<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Cac_dich_vu_khac\" >Other services<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Giai_dap_cac_cau_hoi_thuong_gap_ve_khi_nao_can_kiem_toan_bao_cao_tai_chinh\" >Answering frequently asked questions about when financial statements need to be audited.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Neu_doanh_nghiep_FDI_khong_thuc_hien_kiem_toan_thi_bi_phat_bao_nhieu\" >What is the penalty for FDI enterprises that fail to conduct audits?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_nho_co_nen_tu_nguyen_kiem_toan_khong\" >Should small businesses voluntarily get audits?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Kiem_toan_bao_cao_tai_chinh_co_thay_the_duoc_quyet_toan_thue_khong\" >Can financial statement auditing replace tax finalization?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh_theo_quy_dinh_phap_luat\"><\/span><b>Entities required to have their financial statements audited according to legal regulations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Determining when financial statements need to be audited must first be based on the list of mandatory entities stipulated in the Law on Independent Auditing No. 67\/2011\/QH12 and <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=156171\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree No. 17\/2012\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, especially the important additions at <\/span><a href=\"https:\/\/man.net.vn\/nghi-dinh-90-2025-nd-cp-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 90\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\"><\/span><b>Foreign direct investment (FDI) enterprises<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">All <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">FDI enterprises<\/span><\/a><span style=\"font-weight: 400;\"> Businesses operating in Vietnam, regardless of capital size or business type, are all included in the list that answers the question of when to need to... <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">audit of financial statements<\/span><\/a><span style=\"font-weight: 400;\">This is the group <a href=\"https:\/\/kiemtoan.man.net.vn\/en\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/\">entities that are required to undergo auditing.<\/a> Annually, they report on the use of funds and tax obligations to the State.<\/span><\/p>\n<figure id=\"attachment_4755\" aria-describedby=\"caption-attachment-4755\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4755\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Doanh-nghiep-co-von-dau-tu-nuoc-ngoai-FDI.jpg\" alt=\"Khi n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh_ Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI)\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Doanh-nghiep-co-von-dau-tu-nuoc-ngoai-FDI.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Doanh-nghiep-co-von-dau-tu-nuoc-ngoai-FDI-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Doanh-nghiep-co-von-dau-tu-nuoc-ngoai-FDI-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Doanh-nghiep-co-von-dau-tu-nuoc-ngoai-FDI-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Doanh-nghiep-co-von-dau-tu-nuoc-ngoai-FDI-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4755\" class=\"wp-caption-text\">When is an audit of financial statements necessary for foreign-invested enterprises (FDI)?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">This regulation aims to control cross-border investment flows and ensure the accuracy of related-party transactions. Timely audits facilitate FDI enterprises in repatriating profits and providing explanations to tax authorities during inspections.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_to_chuc_tai_chinh_tin_dung_va_bao_hiem\"><\/span><b>Financial, credit, and insurance institutions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Commercial banks, credit institutions, finance companies, insurance companies, and insurance brokers are always required to strictly comply with auditing regulations. For these entities, questions about when financial statements need to be audited are often related to the annual accounting period or public offerings of financial instruments.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The unique nature of the financial industry demands extremely high system security. Therefore, financial reporting audited by an independent third party is a prerequisite for maintaining operating licenses and protecting the rights of depositors and insurance policyholders.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_dai_chung_va_to_chuc_niem_yet\"><\/span><b>Public companies and listed organizations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For companies listed on the stock exchanges (HOSE, HNX) or registered for trading on UPCoM, the answer to the question of when financial statements need to be audited is annually and every six months. This is a mandatory requirement of the State Securities Commission to protect individual and institutional investors.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The table below summarizes the traditional mandatory subjects:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of public companies and listed organizations<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Target group<\/b><\/td>\n<td style=\"text-align: center;\"><b>Legal basis<\/b><\/td>\n<td style=\"text-align: center;\"><b>Frequency of execution<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">FDI enterprises<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Independent Auditing Law 2011<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Annual<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Credit institutions<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Law on Credit Institutions<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Annual<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Public company<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Securities Law 2019<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Annual Review &amp; 6-Month Review<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Insurance companies<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Insurance Business Law<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Annual<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_ve_doanh_nghiep_quy_mo_lon_Ap_dung_tu_nam_2025\"><\/span><b>New regulations for large-scale businesses (Effective from 2025)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A major turning point in Vietnam&#039;s accounting legal system is the determination of when financial statements need to be audited based on a threshold of operational size. According to Decree 90\/2025\/ND-CP, businesses that do not fall into the specific categories mentioned above are still required to undergo mandatory audits if they reach the &quot;large scale&quot; threshold.<\/span><\/p>\n<figure id=\"attachment_4756\" aria-describedby=\"caption-attachment-4756\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4756\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Quy-dinh-moi-ve-doanh-nghiep-quy-mo-lon-Ap-dung-tu-nam-2025.jpg\" alt=\"Khi n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh_ Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn (\u00c1p d\u1ee5ng t\u1eeb n\u0103m 2025)\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Quy-dinh-moi-ve-doanh-nghiep-quy-mo-lon-Ap-dung-tu-nam-2025.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Quy-dinh-moi-ve-doanh-nghiep-quy-mo-lon-Ap-dung-tu-nam-2025-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Quy-dinh-moi-ve-doanh-nghiep-quy-mo-lon-Ap-dung-tu-nam-2025-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Quy-dinh-moi-ve-doanh-nghiep-quy-mo-lon-Ap-dung-tu-nam-2025-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Quy-dinh-moi-ve-doanh-nghiep-quy-mo-lon-Ap-dung-tu-nam-2025-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4756\" class=\"wp-caption-text\">When is an audit of financial statements required? New regulations for large-scale enterprises (Effective from 2025)<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_23_ve_quy_mo_doanh_nghiep\"><\/span><b>Criterion 2\/3: Business Size<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A business is considered to require an audit of its financial statements if, in the immediately preceding fiscal year, it satisfies at least two of the following three criteria:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Number of employees:<\/b><span style=\"font-weight: 400;\"> On average, the number of participants is over 200 per year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Total revenue:<\/b><span style=\"font-weight: 400;\"> Achieved over 300 billion VND this year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Total assets:<\/b><span style=\"font-weight: 400;\"> The balance sheet shows a figure exceeding 100 billion VND at the end of the year.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This regulation reflects the government&#039;s efforts to enhance transparency for businesses with significant socio-economic impact. When the size of an entity exceeds these thresholds, internal governance becomes complex, leading to the need to determine when financial statement audits are necessary to protect the interests of shareholders and business partners.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_cac_nguong_quy_mo_bat_buoc_kiem_toan_tu_2025\"><\/span><b>Comparing mandatory audit size thresholds from 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">From 2025, regulations on the mandatory audit threshold for financial statements will be clearly defined based on criteria related to labor, revenue, and total assets. Understanding and comparing these thresholds helps businesses proactively assess their audit obligations, prepare resources, and improve their accounting systems in a timely manner, avoiding being caught off guard when mandatory audits arise.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Comparison table of mandatory audit size thresholds from 2025<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Required threshold<\/b><\/td>\n<td style=\"text-align: center;\"><b>Note: Identify<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Average labor<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&gt; 200 people<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Based on employment contracts with a term of 3 months or more.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Total annual revenue<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&gt; 300 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Includes revenue from sales and services.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Total asset value<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&gt; 100 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Based on the ending balances in the financial statements.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">If your business is approaching these figures, preparing yourself and having the resources to know when a financial statement audit is needed is crucial. This gives the accounting department time to review documents and reconcile records before the auditors begin their work.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_can_kiem_toan_bao_cao_tai_chinh_cho_muc_dich_tu_nguyen\"><\/span><b>When is an audit of financial statements required for voluntary purposes?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Besides strict legal regulations, in reality, many businesses proactively seek auditing services. So, specifically, when is it necessary to audit financial statements for management purposes or for the needs of a third party?<\/span><\/p>\n<figure id=\"attachment_4754\" aria-describedby=\"caption-attachment-4754\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4754\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh-cho-muc-dich-tu-nguyen.jpg\" alt=\"Khi n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho m\u1ee5c \u0111\u00edch t\u1ef1 nguy\u1ec7n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh-cho-muc-dich-tu-nguyen.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh-cho-muc-dich-tu-nguyen-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh-cho-muc-dich-tu-nguyen-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh-cho-muc-dich-tu-nguyen-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh-cho-muc-dich-tu-nguyen-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4754\" class=\"wp-caption-text\">When is an audit of financial statements required for voluntary purposes?<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Phuc_vu_muc_dich_huy_dong_von_va_vay_ngan_hang\"><\/span><b>Serving the purpose of raising capital and obtaining bank loans.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Most commercial banks now require audited financial statements when businesses apply for medium and long-term loans. Banks need objective assurance that the client&#039;s financial data is truthful and accurately reflects their repayment capacity. Therefore, when financial statements need to be audited, it often coincides with the time when the entity plans to expand production and business or invest in new projects.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trong_cac_thuong_vu_M_A_va_xac_dinh_gia_tri_doanh_nghiep\"><\/span><b>In M&amp;A transactions and business valuation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In mergers and acquisitions (M&amp;A), the buyer often requires the seller to provide audited financial statements from reputable firms such as MAN. Knowing when to audit financial statements at this stage helps the parties agree on a business valuation based on &quot;clean&quot; data, minimizing post-transaction disputes.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_cao_uy_tin_va_tinh_minh_bach_voi_doi_tac\"><\/span><b>Enhance credibility and transparency with partners.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For businesses bidding on large projects or collaborating with multinational corporations, audited financial statements are a huge competitive advantage. The question of when to audit financial statements is no longer &quot;is it mandatory?&quot; but rather &quot;when should it be done to optimize brand image?&quot;.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_diem_thuc_hien_kiem_toan_Nhung_moc_thoi_gian_quan_trong\"><\/span><b>Timing of the audit: Key milestones<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Understanding when and which entities need to be audited in financial statements is not enough; businesses must also be aware of the timeline to avoid violating reporting requirements.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_ky_ket_hop_dong_kiem_toan\"><\/span><b>Deadline for signing the audit contract.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to current regulations, entities subject to mandatory auditing must sign a contract with an independent auditing firm no later than 30 days before the end of the fiscal year. For example, if the fiscal year ends on December 31st, you must finalize the contract before December 1st. Determining when financial statements need auditing early helps businesses choose a suitable auditing firm with reasonable fees.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mua_kiem_toan_va_thoi_han_nop_bao_cao\"><\/span><b>Audit season and reporting deadlines<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The peak audit season in Vietnam typically falls in the first quarter of each year (January to April). For state-owned enterprises, the deadline for submitting audit reports is usually 90 days from the end of the fiscal year. FDI companies also usually have to submit reports before March 31st to the Tax, Statistics and Investment Planning authorities. Knowing when financial statements need to be audited and scheduling appointments with auditors will help avoid overload and errors due to rushing.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Determining when financial statements need auditing is a complex problem requiring a deep understanding of the law and keen risk management skills. Compliance with auditing regulations not only helps businesses avoid administrative penalties but also opens up opportunities for international cooperation, affirming their position and reputation in the market. From 2025 onwards, with new size thresholds, the number of entities requiring auditing will increase significantly, demanding that managers be thoroughly prepared in terms of their accounting systems.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Understanding the difficulties businesses face in determining when financial statement audits are necessary, MAN \u2013 Master Accountant Network proudly offers: <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">financial statement auditing services<\/span><\/a><span style=\"font-weight: 400;\"> Professional, reputable, and up to standard. With a team of experienced auditors who possess in-depth knowledge of the Vietnamese tax system, we are committed to providing honest, objective reports and valuable advice to improve your accounting system.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>Other services<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">Internal audit services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">Internal Control System Assessment Service<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">Auditing services on request<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">Professional tax audit services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">Construction auditing services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">Completed project settlement audit service<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_dap_cac_cau_hoi_thuong_gap_ve_khi_nao_can_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Answering frequently asked questions about when financial statements need to be audited.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_FDI_khong_thuc_hien_kiem_toan_thi_bi_phat_bao_nhieu\"><\/span>What is the penalty for FDI enterprises that fail to conduct audits?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAccording to Decree 41\/2018\/ND-CP, the failure to conduct financial statement audits for mandatory entities may result in a fine of VND 40,000,000 to VND 50,000,000. Therefore, understanding when financial statement audits are necessary is the best way to protect your company&#039;s budget.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_co_nen_tu_nguyen_kiem_toan_khong\"><\/span>Should small businesses voluntarily get audits?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tWhile not mandatory, if you&#039;re planning to raise capital or prepare for an IPO in the next 3-5 years, you should start determining when you need to have your financial statements audited now. This helps build a transparent and professional financial history.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh_co_thay_the_duoc_quyet_toan_thue_khong\"><\/span>Can financial statement auditing replace tax finalization?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIndependent auditing and tax settlement are two different activities. However, knowing when to audit financial statements and doing it well will standardize your accounting data, making the subsequent tax settlement process faster and less likely to result in back taxes.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu doanh nghi\u1ec7p FDI kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n th\u00ec b\u1ecb ph\u1ea1t bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u0103n c\u1ee9 theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP, h\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 40.000.000\u0111 \u0111\u1ebfn 50.000.000\u0111. 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