On 14 April 2025, the Government issued Decree No. 90/2025/ND-CP amending and supplementing certain provisions of Decree No. 17/2012/NĐ-CP dated 13 March 2012, which details and guides the implementation of the Law on Independent Audit.

This Decree takes effect from the date of signing. See the main amendments and supplements below.

We also invite you to complete a short survey on the implementation of Decree 90/2025 to help us improve our client services and future events.

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Decree No.90/2025/ND-CP amends and supplements the Law on Independent Audit

Areas where we can help

Audit & assurance