Circular No. 08/2026/TT-KTNN abolishes in their entirety two legal normative documents issued by the National Audit Office.

CIRCULAR

ABOLITION OF TWO REGULATORY DOCUMENTS ISSUED BY THE NATIONAL AUDIT OFFICE

BASED ON THE NATIONWIDE AUDIT LAW NO. 81/2015/QH13, AMENDED AND ENHANCED BY THE LAW NO. 55/2019/QH14;

BASED ON THE LAW ON ISSUANCE OF REGULATORY DOCUMENTS NO. 64/2025/QH15, AMENDED AND ENHANCED BY THE LAW NO. 87/2025/QH15;

BASED ON CIRCULAR NO. 78/2025/NĐ-CP OF THE GOVERNMENT ISSUED ON APRIL 1, 2025, PROVIDING DETAILS FOR SOME ARTICLES AND MEASURES TO ORGANIZE AND GUIDE THE IMPLEMENTATION OF THE LAW ON ISSUANCE OF REGULATORY DOCUMENTS, AMENDED AND ENHANCED BY CIRCULAR NO. 187/2025/NĐ-CP;

IN ACCORDANCE WITH THE RECOMMENDATION OF THE VICE CHIEF OF LEGAL AFFAIRS DIVISION;

THE NATIONAL AUDIT OFFICE ISSUES THIS CIRCULAR TO ABOLISH TWO REGULATORY DOCUMENTS ISSUED BY THE NATIONAL AUDIT OFFICE.

ARTICLE 1. ABOLITION OF TWO REGULATORY DOCUMENTS ISSUED BY THE NATIONAL AUDIT OFFICE

ABOLISH THE FOLLOWING TWO REGULATORY DOCUMENTS ISSUED BY THE NATIONAL AUDIT OFFICE IN THEIR ENTIRETY:

1. DECISION NO. 01/2023/QĐ-KTNN OF THE NATIONAL AUDIT OFFICE ISSUED ON JANUARY 10, 2023, REGULATING THE SYSTEM OF AUDIT DOCUMENT FORMS.

2. DECISION NO. 09/2023/QĐ-KTNN OF THE NATIONAL AUDIT OFFICE AMENDING AND ENHANCING SOME ARTICLES OF SOME REGULATORY DOCUMENTS ISSUED BY THE NATIONAL AUDIT OFFICE.

ARTICLE 2. IMPLEMENTATION CLAUSE

1. THIS CIRCULAR COMES INTO EFFECT ON JULY 1, 2026.

2. THE VICE CHIEF OF LEGAL AFFAIRS DIVISION, HEADS OF SUBORDINATE UNITS OF THE NATIONAL AUDIT OFFICE, AND ALL RELEVANT ORGANIZATIONS AND INDIVIDUALS ARE RESPONSIBLE FOR IMPLEMENTING THIS CIRCULAR.