According to Clause 2 Article 9 – Law on Independent Audit:

The audit contract must be signed no later than 30 days before the end of the financial year.

📌 If your financial year ends on 31 December →
the latest signing date is 01 December.
❌ Absolutely no delays allowed!

⚠️ Penalties under Decree 228/2025/ND-CP

• 🔸 Signing the contract after the deadline → Penalty 10–20 million VND
• 🔸 Signing after the audit is already completed (yes, it happens 😅) → 30–40 million VND
• 🔸 Not signing the contract while being required to → 40–60 million VND

🎄 This is one Christmas gift no business wants to receive.

💚 Why you SHOULD sign your audit contract early

• ✔ Early review before the official audit starts
• ✔ Avoid last-minute stress – detect issues in time
• ✔ Choose ideal audit dates and avoid peak-season overload
• ✔ Reduce year-end pressure → enjoy your team’s Christmas party 😎
• ✔ Ensure timely Financial Statements for Banks – Partners – Tax Authorities