ຄະນະກໍາມະການຄຸ້ມຄອງຫຼັກຊັບ

- Law on Securities No. 21 /NA, dated 10 December 2012 ( article 87 );
- Regulation on Accounting and Auditing on Securities activities No. 001/LSC, dated 07 April 2015 ( article 17 )

- Law on Securities No. 21 /NA, dated 10 December 2012 ( article 89 ) as the following:

1. An application pursuant to the form of the Lao Securities Commission (LSC);
2. A copy of an enterprise registration certificate;
3. A copy of a tax identification certificate;
4. By-laws of the company;
5. A copy of membership certificate of Chamber of Professional Accountants and Auditors;
6. Report on business operation and financial statements audited by an audit firm for the past
three years prior to the date of application submission, exemption for new established audit
firm. Financial statements shall be complete and accurate as stipulated in the Law on
Accounting
7. Numbers and names of auditors together with their curriculum vitae and auditing experiences.

In addition, there shall be additional supporting documents as stipulated in The Regulation on Accounting and Auditing on Securities activities No. 001/LSC, dated 07 April 2015 ( article 18 ) as the following:

1. A copy of a certified public accountant certificate or statutory auditor license of the audit
firm’s board of director from the Ministry of Finance;
2. A copy of insurance agreement together with a professional indemnity insurance policy;
3. A business plan at least for the first three years after the approval;
4. Other documents as stipulated by the Lao Securities Commission (LSC).

- Law on Securities No. 21 /NA, dated 10 December 2012 ( article 88 );
- Regulation on Accounting and Auditing on Securities activities No. 001/LSC, dated 07 April 2015 ( article 19 )

- Regulation on Accounting and Auditing on Securities activities, No. 001/LSC, dated 07 April 2015 ( article 20 ) 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 and statutory auditor license from the
Ministry of Finance;
3. Copies of a certificate relating to accounting and other related field 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 brief biography;
7. A copy of cooperation agreement of executive partner;
8. A curriculum vitae of executive partner.

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 reports as stipulated by Lao Securities Commission Office (LSCO) in each period.