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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.

What are audited financial statements?

Managing legal risks in business: Effective control solutions.

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.

Distinguishing between business accounting and public sector accounting

What are the differences between corporate accounting and public sector accounting, what is the scope of work, and which one should you choose to best suit your career goals?

What is doubtful debt? Classification of bank debt categories

What is doubtful debt and what category does it belong to in the banking credit system? How does bad debt affect the ability of businesses and individuals to borrow capital?

New points in Circular 99/2025/TT-BTC replacing Circular 200

Updated information on the new points in Circular 99/2025/TT-BTC, new points in accounting and a comparison with Circular 200.