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A business transaction needs appropriate legal documentation and consistent accounting records. KM UNION works with experienced accounting partners so that businesses can address both aspects through a coordinated process.
Why connect legal advice with accounting?
Contracts, acceptance records, invoices and payments describe different stages of the same transaction. Reviewing contractual wording separately from month-end invoices can leave gaps in evidence of delivery or a mismatch between the documents and accounting treatment.
A transfer of funds may represent an advance, service payment, loan or capital contribution. Its contractual basis, approval and supporting records should be examined before deciding how to treat it. An invoice alone does not establish that every expense or tax condition has been met.
How responsibilities are divided
KM UNION handles agreed legal work, including contracts, signing authority, corporate records, employment and the legal aspects of transactions. The accounting partner performs the assigned professional work, such as document review, bookkeeping, reconciliations, financial reporting and tax support, subject to applicable requirements.
The teams coordinate issues affecting both workstreams. The engagement identifies the entity responsible, contact person, required inputs and deliverables. Regulated accounting services, tax agency work and independent audit must be performed by appropriately qualified entities; cooperation does not merge their separate professional requirements.
The experience behind the accounting support
The partner team includes a specialist with more than 20 years of tax experience and a background in tax inspection, alongside experience in accounting advice, risk review and preparing businesses to explain their records. This helps identify inconsistencies between the books, documents and actual operations.
The value lies in professional understanding and evidence-based preparation. Decisions by competent authorities remain subject to the law and the facts of each case.
Work that can be agreed to fit the business
- Document collection, retention and checking procedures.
- Bank, receivable, payable, revenue, expense and asset reconciliations.
- Financial reports, management information and tax documentation within the engagement.
- Consistency checks across contracts, delivery, invoices and payment.
- Coordination of payroll, employment and insurance records.
- Preparation of supporting explanations and follow-up on review findings.
A clear scope and accountable working process
Outsourcing does not remove the business’s responsibility to provide complete and truthful information. Article 56 of the Accounting Law requires a written agreement for outsourced accounting or chief accountant services. Authority to sign reports, submit documents or represent the client must be established under the applicable rules and authorisation.
Contact KM UNION with your business activity, operating scale, record status and priorities. The parties can then agree the work, responsibilities, document timetable, confidentiality arrangements and handover in writing.
Related articles
- Accounting for New and FDI Businesses in Vietnam: Legal Coordination
- Accounting and Tax Record Reviews Before a Business Handover
Legal references
Reviewed on 16 October 2026. General information only, not legal, accounting or tax advice for a particular case. Contact KM UNION to confirm the scope and the professional entity responsible. Vietnamese legal texts govern.
KM UNION · legal@kmunion.vn · +84 932 124 427
