LICENSE GUIDE
Accounting Firm License in Laos
QUICK ANSWER
At a Glance
Who Needs This
Individuals or legal entities intending to establish or cooperate with accounting enterprises in Laos.
Conditions and thresholds
- The applicant is an accounting expert and a member of the Chamber of Accountants and Auditors.
- The applicant is not a government officer, or an owner, shareholder or employee of another auditing enterprise.
- No discipline or conviction related to fraud or financial misconduct.
- At least 3 accounting experts with at least a Higher Diploma.
Documents to Prepare
The government record lists the following for a first application:
- Court clearance
- Address Certification
- Certificate of Auditor
- Power of Attorney
- Evidence of Capital Contribution
- Certificate of Delegation from Accounting Parent Company
- Curriculum vitae
- Company's Regulations
- Photograph of the Managing Director
- Certificate of Appointment of Responsible Person in Lao PDR from the Parent Company
- Request Letter
- Education Certificate
- Membership Card or Certificate of Membership to Professional Accountants Organization
- Employment Certificate (in Accountants and/or Auditors)
- Identification Card or Passport
- Family Registration Book
- Location Confirmation of Enterprise
- Business Operation Report of the Parent Company
- Contract of Incorporation
- Feasibility study
The authority may ask for more, and foreign documents may need translation or notarization.
Fees and Timing
| Service (kip) | Certificate (kip) | Application (kip) | Total (kip) | |
|---|---|---|---|---|
| First issue | 0 | 500,000 | 0 | 500,000 |
The record cites Article 8 of Presidential Ordinance 003/PO.
Counted from receipt of the application from the Industry and Commerce sector. Listed time: 10 days.
NED now cites Ordinance 002/PO (2021) for registration fees, so confirm the current amount here too.
Legal Basis
| Instrument | Number | Date |
|---|---|---|
| Law on Independent Audit | 51/NA | 22 Jul 2014 |
| Presidential Ordinance on Fees and Service Fees | 003/PO | 26 Dec 2012 |
AQQOUNT Guidance
Sequence matters: the record says this review comes before enterprise registration, followed by registration with the Chamber. See our controlled business guide for the wider framework.
See all Professional Services licenses, or open the official record: License to Operate Accounting Enterprise.