Decree No. 134/2020/ND-CP amends and supplements some articles of Decree No. 84/2016/ND-CP dated July 1, 2016, of the Government on standards and conditions for practicing auditors and auditing organizations approved to audit entities with public interest.

DECREE

Amending and supplementing certain Articles of Decree No. 84/2016/NĐ-CP

dated July 1, 2016 of the Government on standards and conditions for practicing auditors and approved auditing organizations for units with public interest

for practicing auditors, auditing organizations approved to audit entities with public interest

2. The Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial people's committees under the central government, and related organizations and individuals are responsible for implementing this Decree./.

Pursuant to the Law on the Organization of the Government dated June 19, 2015; the Law amending and supplementing certain provisions of the Law on the Organization of the Government and the Law on the Organization of Local Administration dated November 22, 2019;

Pursuant to the Independent Auditing Law dated March 29, 2011;

Pursuant to the Securities Law promulgated on November 26, 2019;

Pursuant to the Investment Law dated November 26, 2014;7 May 14, 2016 Government Decree detailing some provisions and measures to implement the Law on Legislative Regulatory Documents;

At the proposal of the Minister of Finance;

The Government promulgates this Decree amending and supplementing certain Articles of Decree No. 84/2016/NĐ-CP dated July 1, 2016 of the Government on standards and conditions for practicing auditors and approved auditing organizations for units with public interest (hereinafter referred to as Decree No. 84/2016/NĐ-CP). 7 Article 1. Amend and supplement Article 4 of Decree No. 84/2016/NĐ-CP as follows:

"Article 4. Units with public interest

1. Units with public interest are those units specified in Article 53 of the Independent Audit Law, including securities-related public interest units and other public interest units.

2. Securities-related public interest units are those units specified in Clause 2, Article 21 of the Securities Law 2019.

3. Other public interest units are those public interest units specified in Article 53 of the Independent Audit Law, excluding securities-related public interest units as specified in Clause 2 of this Article."

Article 2. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and centrally-administered city People's Committees, and related organizations and individuals shall be responsible for implementing this Decree./.

Article 2. Implementation clause

1. This Decree takes effect from January 1, 2021.

3. The Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial people's committees under the central government, and related organizations and individuals are responsible for implementing this Decree./.