Circular No. 05/2025/TT-BTC amending Circular No. 202/2012/TT-BTC providing guidance on the registration, management, and publication of the list of practicing auditors; Circular No. 203/2012/TT-BTC on the procedures for issuance, management, and use of Certificates of Eligibility for Provision of Audit Services; and Circular No. 157/2014/TT-BTC on quality control of audit services, issued by the Minister of Finance.