(b> Accauaiini, (udiling ind book keeping Kiviix (PCPC
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C4) Uabound exocix ii indicated in Horiionul conuniuncnis. (l)No n e m None (3) None except branchinf is not pennilied and: For the period of three years from the date of entry into force of the Agreement, licensing shall be made on a case bycase basis The number of the serviceprovidersshall be decided by the Ministryof Finance, bated on ttw development of the maitiet of Vietnam For the license tobegranted, the service supplying company must have at least i pertois(foreignersor Vietnamese) havinga CPA issued by the MinislryofFinaace or by foreign professional institutions recogmzed fey the MinistryofFinance, and havebeen practicingin Vietnam for more than 1 year. F« the period of two years from the date of entry into force of the Agreement accounting firmswith US invested capital, afler receiving the license, are only permitted to supply services to foreign invested caletpritea and foreignfunded projects in Vietnam (4) Unbound eacept at indicated in Horiantal commitments. (4) Unbound except as indicated in Horixontal Cammitmenla. (l)N on e (2) No ne (4)' Unbound except as indicated in Horizontal commiimenu to en O 4^ 1^ %^ "Z W oo -G5-
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