On March 26, 2024, the Minister of Finance issued Circular No. 22/2024/TT-BTC amending Circular No. 202/2012/TT-BTC providing guidance on the registration, management, and public disclosure of the list of practicing auditors; Circular No. 203/2012/TT-BTC providing regulations on the procedures for issuance, management, and use of Certificates of Eligibility for Provision of Audit Services; and Circular No. 91/2017/TT-BTC providing regulations on examinations for, and the issuance and management of, auditor certificates and accountant certificates.