From 1 July 2026, the fee for independent audits of completed project settlement reports is determined under Article 20 of Decree 193/2026/ND-CP. To help project owners and PMUs prepare the audit package estimate quickly, APA has built the online calculator below, based on the estimate template APA uses with clients.
Audit fee estimator for project settlement
Indicative result: the maximum fee under the norms; the contract price is set by contractor selection. Contact APA for an official estimate.
How the calculator works
- Value to be audited (Gi) = total investment − contingency − value already fully audited/inspected by the State Audit Office or inspectors − other costs outside the audit scope.
- The norm rate Ki is interpolated from the table in point b, clause 1, Article 20: Ki = Kb − (Kb − Ka) × (Gi − Gb) / (Ga − Gb).
- Compensation, support and resettlement costs are charged at 50% of the norm (point đ); if equipment accounts for 50% or more of the value to be audited, 70% of the norm applies (point d).
- The minimum audit fee is VND 1,000,000, plus VAT (8% until 31 December 2026 under Decree 174/2025/ND-CP).
| Value to be audited (VND bn) | ≤ 5 | 10 | 50 | 100 | 500 | 1,000 | ≥ 10,000 |
|---|---|---|---|---|---|---|---|
| Independent audit (%) | 0.960 | 0.645 | 0.450 | 0.345 | 0.195 | 0.129 | 0.069 |
| Verification & approval (%) | 0.570 | 0.390 | 0.285 | 0.225 | 0.135 | 0.090 | 0.048 |
Audit contracts signed before 1 July 2026 continue under Decree 254/2025/ND-CP. When the settlement is approved, the audit fee is recalculated on the actual value audited.
Engage an auditor quickly through shortened direct appointment
Under Decree 349/2026/ND-CP (9 September 2026), consulting packages up to VND 3 billion may be directly appointed. Most settlement audit packages fall within this threshold. The shortened procedure has 8 steps:
- Preparation: the project owner holds an account and digital certificate; the contractor provides its identifier (APA: vn0106444527).
- Approve and publish the contractor selection plan using “shortened direct appointment”.
- Determine the package price (audit packages are usually priced by the Article 20 norms, so quotations may not be needed).
- Send the draft contract on the National e-Procurement System (version 00, signed with a PIN).
- Negotiate and sign the contract finalisation minutes; the contractor sends its letter accepting the draft contract.
- Approve the contractor selection result (outside the System).
- Publish the selection result on the System.
- Sign the contract and update progress on the System.
Legal references
- Decree No. 193/2026/ND-CP – on project investment capital settlement (Article 20 – independent audit and settlement verification fee rates)
- Decree No. 254/2025/ND-CP
- Law on Bidding No. 22/2023/QH15
- Decree No. 214/2025/ND-CP – guiding the Law on Bidding on contractor selection
- Decree No. 349/2026/ND-CP – amending Decree No. 214/2025/ND-CP
- National Assembly Resolution No. 204/2025/QH15 – on value-added tax reduction
- Decree No. 174/2025/ND-CP – on value-added tax reduction policy
