Vietnam’s 2025 audit law introduces expanded mandatory audit requirements for private enterprises. Explore key changes under Law No. 56, Decree 90, and Resolution 68, and understand how to prepare with expert guidance from Grant Thornton Vietnam.
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Regulatory Updates to the Law on Independent Auditing and Related Implications for Audited Entities
Decree 90
M&A outlook remains cautiously optimistic
Published on Vietnam Investment Review
Vietnam’s M&A activity in 2025 shows cautious optimism, with strong domestic momentum in real estate, industrials, and finance. Backed by GDP growth targets, rising public investment, and regulatory reforms, the market is poised for recovery despite global uncertainties and short-term procedural delays.
A sophisticated business combination financial reporting requirement post M&A
Purchase Price Allocation (“PPA”)
According to Vietnam M&A Forum 2020 held last November, the combined deal value in Vietnam in 2020 was US$3.5 billion, a 51% decrease compared to 2019.