Official Letter No. 152/QLKT-DN dated January 30, 2026, issued by the Ministry of Finance – Department of Accounting and Auditing Supervision and Management, regarding the consolidation of financial statements for the year 2025, provides as follows:

by KMC Consulting Company Limited

  • For financial years commencing on or after January 1, 2026, the Company is required to apply the accounting regime prescribed under Circular No. 99. Circular No. 99 takes effect from January 1, 2026, and does not provide for early application prior to January 1, 2026.

  • In the case where the Company was established on November 14, 2025, there is no basis for applying Circular No. 99 from November 14, 2025. Accordingly, the Company shall apply the accounting regime promulgated under Circular No. 200/2014/TT-BTC dated December 22, 2014 of the Ministry of Finance guiding the enterprise accounting regime for the accounting period from November 14, 2025 to December 31, 2025, and shall apply Circular No. 99 for the financial year commencing from January 1, 2026 to December 31, 2026.

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