ຄະນະກໍາມະການຄຸ້ມຄອງຫຼັກຊັບ

- Regulation on Accounting and Auditing on Securities activities No. 001/LSC, dated 07 April 2015 ( article 8 )

- Regulation on Accounting and Auditing on Securities activities No. 001/LSC, dated 07 April 2015 ( article 09 ) as the following:

1. An application pursuant to the form of the Lao Securities Commission Office (LSCO);
2. A copy of an enterprise registration certificate from the Ministry of Finance;
3. A copy of a certified public accountant certificate of the accounting firm’ s board of director
from the Ministry of Finance;
4. A name list of accountants who got a certified public accountant certificate from the Ministry
of Finance together with their curriculum vitae and accounting service experiences;
5. A certificate from the People’s Courts not exceeding 3 months in order to ensure that there
has not having been sued relating to accounting firm pending in the People’s Courts;
6. A copy of an enterprise registration certificate, a copy of a tax identification certificate and
by-laws of the company;
7. A copy of membership certificate of Chamber of Professional Accountants and Auditors;
8. Report on business operation and financial statements for the past one year prior to the date
of application submission to Lao Securities Commission Office (LSCO), exemption for new
established accounting firm. Financial statements shall be complete and accurate as
stipulated in the Law on Accounting;
9. A business plan at least for the first three years after the approval.

- Regulation on Accounting and Auditing on Securities activities No. 001/LSC, dated 07 April 2015 ( article 11 )

- Regulation on Accounting and Auditing on Securities activities, No. 001/LSC, dated 07 April 2015 ( article 12 ) as the following:

1. An application pursuant to the form of the Lao Securities Commission Office (LSCO);
2. A copy of a certified public accountant certificate from the Ministry of Finance;
3. Copies of a certificate relating to accounting and other related fields regarding Finance,
Banking, Business Management, Economics, Marketing, Statistics, Business, Communication,
Information Management, Code of Ethics and Law (if any);
4. A certificate of criminal record not exceeding 3 months;
5. A residence certificate;
6. A curriculum vitae.

2. Disclosure of Information
- Law on Securities No. 21/NA, dated 10 December 2012 ( article 124 );
- Decision on Regulation on Disclosure of Information No. 014 /SEC, dated 19 May 2011 ( part III ).

Other required report as stipulated by Lao Securities Commission Office (LSCO) in each period.