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Circular 107/2017/TT-BTC: Guidance on the Accounting Regime for Administrative and Non-Business Units

Standard sales accounting procedures, easy to apply.

Answer: What is the fine for not having accounting records?

Guide to closing accounting books correctly and avoiding errors.

From December 15, 2025: Are salaries of 5 million VND or more paid in cash considered a valid expense?

Types of accounting books that need to be printed at the end of the year according to the latest regulations.

This document compiles all the necessary accounting records to be printed at the end of the year, in accordance with regulations. It provides detailed instructions for businesses and accountants to follow.

What are audited financial statements?

The audited financial statements present transparent data, meeting legal requirements for working with banks and partners.

Managing legal risks in business: Effective control solutions.

Legal risk management in business helps companies identify, assess, and control legal risks, thereby minimizing disputes and losses.

The independence of internal audit - Why do businesses need professional services?

An independent analysis of internal audit, its role in risk management, and why businesses need independent internal audits from a professional body.

What is materiality in auditing? How to determine materiality?

What is materiality in auditing? This article analyzes the concept, how to determine audit materiality, and the responsibility for compliance with standards.