Decree No. 05/2026/TT-KTNN revokes in its entirety Decision No. 01/2013/QĐ-KTNN dated March 29, 2013 by the National Audit Office promulgating the Audit Procedure for the Program of National Targeted Programs.

Decree No. 05/2026/TT-KTNN revokes Decision No. 01/2013/QĐ-KTNN of the National Audit Office concerning the Audit Procedure for the Program of National Targeted Programs, effective from April 20, 2026.

Số hiệu05/2026/TT-KTNN
Loại văn bảnCircular
Cơ quan ban hànhState Audit Office of Vietnam
Người kýNgô Văn Tuấn — Tổng Kiểm toán Nhà nước
Cập nhật22/06/2026
Ngày ban hành27/02/2026
Ngày áp dụng20/04/2026
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Decree No. 05/2026/TT-KTNN revokes Decision No. 01/2013/QĐ-KTNN of the National Audit Office concerning the Audit Procedure for the Program of National Targeted Programs, effective from April 20, 2026.

Các điểm cốt lõi

  • Decision No. 01/2013/QĐ-KTNN of the National Audit Office concerning the Audit Procedure for the Program of National Targeted Programs is revoked in its entirety.
  • This Decree takes effect from April 20, 2026.

🌐 Tác động xã hội từ văn bản này

  • Due to the revocation of Decision No. 01/2013/QĐ-KTNN, units under the Audit Office and relevant organizations and individuals are no longer required to follow the old audit procedure for the Program of National Targeted Programs.

❓ Câu hỏi thường gặp

Which decision is revoked?

Decision No. 01/2013/QĐ-KTNN of the National Audit Office concerning the Audit Procedure for the Program of National Targeted Programs.

When does this Decree take effect?

This Decree takes effect from April 20, 2026.

What do units under the Audit Office need to do after this Decree takes effect?

Heads of subordinate audit units and relevant organizations and individuals must bear responsibility for implementing this Decree.

How does this Decree revoke the audit procedure for the Program of National Targeted Programs?

This Decree revokes in its entirety Decision No. 01/2013/QĐ-KTNN of the National Audit Office concerning the Audit Procedure for the Program of National Targeted Programs.

What impact does this have on citizens and businesses?

This Decree revokes the old audit procedure but there is no specific information regarding its direct impact on citizens and businesses.

Toàn văn

NATIONAL AUDIT OFFICE
_____________

No:             /2026/TT-KTNN

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
__________________ 

Hanoi, day      month 02year 2026DECREE

ABOLISHING IN ITS ENTIRETY THE DECREE

ABOLISHING IN ITS ENTIRETY Decree No. 01/2013/QĐ-KTNN of the Auditor General dated March 29, 2013, which promulgated the Audit Procedure for Programs and National Targeted Programs. BASED ON THE NATIONAL AUDIT LAW No. 81/2015/QH13, as amended and supplemented by Law No. 55/2019/QH14, AND BASED ON THE NATIONAL LEGAL DOCUMENTS ISSUANCE LAW No. 64/2025/QH15, as amended and supplemented by Law No. 87/2025/QH15;
BASED ON Decree No. 78/2025/NĐ-CP of the Government dated April 1, 2025, which details certain provisions and measures to organize, guide, and implement the National Legal Documents Issuance Law, as amended and supplemented by Decree No. 187/2025/NĐ-CP; IN ACCORDANCE WITH THE RECOMMENDATION OF THE VICE CHAIRMAN OF THE LEGAL OFFICE;
THE AUDITOR GENERAL ISSUES THIS DECREE
___________________

ABOLISHING IN ITS ENTIRETY Decree No. 01/2013/QĐ-KTNN of the Auditor General dated March 29, 2013, which promulgated the Audit Procedure for Programs and National Targeted Programs.;

ARTICLE 1. ABOLISHING IN ITS ENTIRETY

Decree No. 01/2013/QĐ-KTNN of the Auditor General dated March 29, 2013,which promulgated the Audit Procedure for Programs and National Targeted Programs.ARTICLE 2. THE COMPLIANCE This Decree shall take effect from April 20, 2026. The heads of units under the Audit Office and all relevant organizations and individuals are responsible for implementing this Decree./.;

NATIONAL AUDIT OFFICE

Nguyen Van Tuat Decree abolishing all of Decision No. 01/2013/QĐ-KTNN on March 29 of the year 2013 by the Auditor General promulgating implementing procedure for auditing National Target Program.

Article 1. Abolishing entirely all of Decision

Abolishing entirely Decision No. 01/2013/QĐ-KTNN dated March 29, 2013 by the Auditor General promulgating Procedure for auditing National Target Program.

Article 2. Clause of enforcement

This Circular shall take effect from April 20, 2026. The heads of units directly under the Office of the Auditor General and all relevant organizations and individuals are responsible for enforcing this Circular./.

AUDITOR GENERAL OF THE STATE 

 

Nguyen Van Tuân

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Bản đồ quan hệ

05/2026/TT-KTNN
Decree No. 05/2026/TT-KTNN revokes in its entirety Decision No. 01/2013/QĐ-KTNN dated March 29, 2013 by the National Audit Office promulgating the Audit Procedure for the Program of National Targeted Programs.
In effect

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