XVI. Company Auditing
Article index
- Charter Tan Tao investment – industry corporation
- Introduction
- II. Name, form, headquarters, legal representative, branches, representative offices and operating term of the company
- III. Objectives, business scope and operations of the company
- IV. Chartered Capital, Shares And Founding Shareholders
- V. Organization, management and control
- VI. Shareholders And Shareholders Meeting
- VII. Board Of Directors
- VIII. Managing Director, Other Managers And Company Secretary
- IX. Authorized tasks of members of the board of directors, managing director and managers
- X. Supervisory Board
- XI. Authority To Investigate The Company’s Books And Records
- XII. Employees And Unions
- XIII. Profit Sharing
- XIV. Bank Accounts, Fund Establishment, Fiscal Year, And Accounting System
- XV. Annual Reports, Responsibility To Provide Reports, Public Announcements
- XVI. Company Auditing
- XVII. Seal
- XVIII. Termination of operations and liqudation
- XIX. Settlement Of Internal Disputes
- XX. Charter Amendment
- XXI. Effective Date
Article 41 Auditing
41.1. At the annual Shareholders Meeting, an independent auditing company authorized to legally operate in Vietnam will be assigned to perform the Company’s auditing activities for the next fiscal year in accordance with the terms and conditions agreed to by the Board of Directors.
41.2. The Company must prepare and submit the annual accounting report to the independent auditing company after the conclusion of the fiscal year.
41.3. The Company’s independent auditing company examines, certifies and reports on the annual accounting reports explaining the Company’s income and expenditure, generates an Auditing Report and presents that report to the Board of Directors within two months after the fiscal year closes. The independent auditing company’s employees of the Company should be approved by the State Securities Committee.
41.4. A copy of the Auditing Report must accompany each copy of the Company’s annual accounting reports.
41.5. An auditor performing an audit of the Company is permitted to attend all Shareholders Meetings and has the rights to receive all announcements and other information relating to any Shareholders Meeting which are given to other Shareholders and also has the right to speak at the Shareholders Meeting regarding matters relating to auditing work.