In the process of business management, entrepreneurs need timely, accurate and reliable information for making business decisions. The information about financial accounting plays an important role in every single business decision of a company. It requires that a company must establish and maintain an accounting apparatus compatible and relevant for generating accurate and useful information.

Vietnamese legal system on accounting and auditing standards is in the process of gradual improvement and integration to international accounting practices and conventions. However, due to its particular business environment, the legal framework and economic institutions, Vietnamese accounting system still have many distinctive features.

Thus, it is not a simple job to stay abreast to changes in accounting field in Vietnam. In some cases the specific application of specific, a company needs prompt advice and support to ensure timely financial – accounting information suitable and reliable for business decisions.