Accounting on Law No: 88/2015/QH13, passed on November 20, 2015, effective from January 1, 2017. Regulations on the contents of accounting work, organization of the accounting apparatus, accountants, accounting service business activities, state management of accounting and professional organizations in accounting.

Decree 174/2016/ND-CP dated December 30, 2016, effective from January 1, 2017, detailing a number of articles of the accounting law.