Decree No. 09/2015/L-CTN Regarding the Announcement of the Law

Decree No. 09/2015/L-CTN announces the State Audit Law, which was passed by the National Assembly on June 24, 2015. This Law stipulates the auditing activities of state audit agencies.

Document No.09/2015/L-CTN
Document typeOrder
Issuing authorityOffice of the President
Signed byTrương Tấn Sang — Chủ tịch nước
Updated24/06/2026
SectorAudit
FieldUncategorized
Issued date08/07/2015
Effective date08/07/2015
Expiry date
StatusIn effect
✦ Smart summary

Decree No. 09/2015/L-CTN announces the State Audit Law, which was passed by the National Assembly on June 24, 2015. This Law stipulates the auditing activities of state audit agencies.

Key points

  • State audit agencies shall carry out auditing activities in accordance with the provisions of the Law.
  • Citizens and organizations must comply with requirements for providing information and documents to state audit agencies.
  • State audit agencies shall not disclose confidential information when performing auditing tasks unless provided for by law.
  • Citizens and organizations shall be responsible for the accuracy and truthfulness of the information provided to state audit agencies.
  • State audit agencies have the right to request organizations and individuals to provide information and documents related to auditing activities.

🌐 Social impact of this document

  • Positive impact: Strengthening the effectiveness of the state audit system, enhancing the quality of state management.
  • Negative impact: It may impose burdens in terms of time and cost on organizations and individuals when providing information.

❓ Frequently asked questions

Who can the state audit agency request to provide information from?

The state audit agency has the right to request organizations and individuals to provide information and documents related to auditing activities.

How should citizens and organizations provide information?

Citizens and organizations must comply with requirements for providing information and documents to state audit agencies as stipulated by the Law.

Can the state audit agency disclose confidential information?

The state audit agency may only disclose confidential information if provided for by law.

What responsibility will citizens and organizations bear if they provide false information?

Citizens and organizations shall be responsible for the accuracy and truthfulness of the information provided to state audit agencies.

Full text

PRESIDENT OF THE STATE

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

No.: 09/2015/L-CTN Hanoi, July 8, 2015

ORDER

Regarding the promulgation of the Law

____

 

CHAIRMAN
SOCIALIST REPUBLIC OF VIET NAM

On the basis of Article 88 and Article 91 of the Constitution of the Socialist Republic of Vietnam;

Pursuant to Article 91 of the Law on the Organization of the National Assembly;

Pursuant to Article 57 of the Law on the Issuance of Legal Normative Documents,

NOW PROMULGATE

Law on State Audit

Passed by the National Assembly of the Socialist Republic of Vietnam, the 13th term, 9th session, June 24, 2015./.

PRESIDENT OF THE SOCIALIST REPUBLIC OF VIETNAM

Truong Tan Sang

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