BACKGROUND NOTE ON ACTION PLANS
Action Plans are developed by IFAC members and associates to address policy matters identified through their responses to the IFAC Compliance Self-
Assessment Questionnaires. They form part of a continuous process within the IFAC Member Body Compliance Program to support the ongoing development
and improvement of the accountancy profession around the world.
Action Plans are prepared by members and associates for their own use based on the national frameworks, priorities, processes and challenges specific to each
jurisdiction. As such, they will vary in their objectives, content and level of detail, consistent with their differing national environments and stages of
development, and will be subject to periodic review and update.
Refer to responses to the Part 1 Assessment of the Regulatory and Standard-Setting Framework Questionnaire and Part 2 SMO Self-Assessment Questionnaire
for background information on each member and associate their environment and existing processes. These responses may be viewed at:
http://www.ifac.org/ComplianceAssessment/published_surveys.php
Use of Information
Please refer to the Disclaimer published on the Compliance Program website.
ACTION PLAN
IFAC Member/Associate: Vietnam Association of Accountants and Auditors (VAA)
Approved by Governing Body: VAA Executive Committee
Date Approved: March 2011
Date Published: July 2011