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Vietnam × Audit & Assurance

Audit & Assurance in Vietnam

Independent audits and reviews that investors, lenders and regulators can rely on. In Vietnam, that means local law, local regulators and local practice, handled by a qualified professional who practises there.

Who handles this work

On request

WONE Global can find the right Audit & Assurance professional in Vietnam for you.

No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.

Bring a requirement →
Vietnam at a glanceSoutheast Asia

Ho Chi Minh · Wednesday 4 November

02:04

Local time

Currency
VND
Working week
Monday – Friday
Dialling code
+84
Region
Southeast Asia
Doing business in Vietnam →

Scope

What the service covers here

  1. 01Define the assurance scope
  2. 02Coordinate statutory or group audit requirements
  3. 03Address local reporting standards
  4. 04Support remediation of material findings

Key questions

What we will work through with you

  • What needs to be decided before audit & assurance work starts?
  • Who is professionally responsible in each country?
  • Which other work, such as tax or employment, must happen at the same time?
  • What information and decisions are needed from the business?

If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.

WONE Global Partners in Vietnam

Professionals working here

No named lead for Audit & Assurance yet — these WONE Global professionals already work in Vietnam and can bring the right local colleague in.

Tran Van GioiHo Chi Minh City · Vietnam

WONE Global Partner · Vietnam

Tran Van Gioi

Lawyer · Vina TPT Company Limited · Ho Chi Minh City

Mr. Tran Van Gioi has over 15 years of experience providing legal services to foreign investors and foreign-invested enterprises operating in Vietnam. He possesses in-depth knowledge of laws in investment, corporate, ta…

What the guides say · Vietnam

What Audit & Assurance involves in Vietnam

The topics from the Vietnam guide that this work depends on.

Key facts

Essentials · source-checked

Corporate income tax
20% headline rate
VAT
10% standard rate
Foreign market access
National treatment except listed restricted and conditional lines
Investment licence
Investment Registration Certificate for foreign projects and companies over 50% foreign-owned
Profit repatriation
Permitted after financial obligations are met
Data protection
Law on Personal Data Protection in force from 1 January 2026
Minimum wage (Region I)
VND 5,310,000 per month from 1 January 2026
Global minimum tax
QDMTT and IIR from 1 January 2024

The topics this work touches

  • Tax & Statutory

    Corporate income tax is 20% at headline level under a new CIT Law effective from October 2025, and the standard VAT rate is 10%. Vietnam has applied Pillar Two top-up taxes since 2024 and has strict transfer pricing rules, including a 30% of EBITDA interest cap.

    Read the essentials

Our full guides are checked against official sources. Guides drafted with AI are marked as such. None of this is legal or tax advice.

WONE Global Intelligence

Ask about audit & assurance in Vietnam

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