As the first of its kind, the State Audit Law was promulgated on 24 June, 2005 by the State President Tran Duc Luong under the Order No. 02/2005/L/CTN of the same date.
The Law had been passed on 14 June, 2005 by the XIth National Assembly of the Socialist Republic of Vietnam at its 7th session. Accordingly, the office of the State Audit of Vietnam shall be transformed from one presently subordinated to the Government to the new one established by the National Assembly. The Law will take implementation effect as from 1 January, 2006.