NGA LE

Audit & Assurance Director

CPA-VN, CTA

Summary

Greetings!

My name is Le Thi Nga, and I currently serve as Audit & Assurance Director at Crowe Vietnam. With over 15 years of experience in audit, tax, and business advisory, I have supported numerous enterprises in enhancing their financial management, regulatory compliance, and risk management capabilities.

Graduating with a major in Accounting and Auditing from the University of Commerce, I hold both the Vietnam Certified Public Accountant (CPA) and the Vietnam Certified Tax Advisor (CTA) certifications. I am also a member of VACPA and VTCA. Additionally, I am in the process of completing the CPA Australia professional program and hold the DipIFR certificate issued by ACCA, which gives me an advantage in supporting companies adopting International Financial Reporting Standards (IFRS).

In my current role, I provide specialized services including audit & assurance, tax advisory, and tax compliance. My clients range from medium-sized businesses to multinational corporations, particularly in industries such as manufacturing, distribution, food & beverage, pharmaceuticals, paper, construction, and logistics.

I consistently strive to stay updated on regulatory and professional standards in order to deliver practical and value-added solutions, helping businesses operate effectively and sustainably in a constantly changing business environment.

Sincerely,
Le Thi Nga

Qualifications

Bachelor’s Degree in Accounting and Auditing – University of Commerce

Professional certifications

Certified Public Accountant (CPA Vietnam) issued by the Ministry of Finance – Member of the Vietnam Association of Certified Public Accountants (VACPA)
Certified Tax Advisor (CTA Vietnam) issued by the Ministry of Finance – Member of the Vietnam Tax Consultants’ Association (VTCA)
Currently pursuing the professional program of CPA Australia – Member of CPA Australia
Diploma in International Financial Reporting (DipIFR) issued by ACCA

Experience

I have been involved in numerous high-quality audit engagements across a wide range of industries and business models, helping position myself as a trusted partner. My experience includes:

Services Provided: Audit & Assurance, Tax Compliance, Tax Advisory, Tax Review, Tax Assessment, Tax Audit Support, and Tax Dispute Resolution
Client Scale: Ranging from small to very large enterprises, with the majority being medium to large-sized companies, including many multinational corporations
Types of Entities: Foreign Direct Investment (FDI) companies, Vietnamese private enterprises, and state-owned companies
Industry Focus: Manufacturing, Distribution, Food & Beverage, Paper, Pharmaceuticals, Construction, and Logistics

Notable projects

*** Click on each project for details

I served as the engagement partner responsible for the overall audit of the following notable clients. I was directly involved in overall quality review of the audit engagements and also acted as an independent Engagement Quality Control Reviewer (EQCR) for large-scale clients:

A group of companies under a Korean conglomerate, specializing in manufacturing and processing sports footwear for the U.S. market, with annual revenue of approximately VND 7,000 billion and a total workforce of nearly 17,000 employees.
A subsidiary of a Tokyo Stock Exchange-listed Japanese group, producing electronic components for automobiles and motorbikes, with annual revenue ranging from VND 3,000 to 4,000 billion.
A group of entities under a Hong Kong-listed multinational group, operating in children’s toy manufacturing, with annual revenue of approximately VND 1,000 billion and 1,000–1,500 employees, with the U.S. as the primary export market.
A subsidiary of a Korean group, specializing in automotive parts manufacturing, with total annual revenue of about VND 1,500 billion.
A group of Japanese companies operating in hospitality and resort services, with total annual revenue ranging from VND 150 to 200 billion.
Several Japanese companies in the fields of construction design, electrical installation, and plumbing systems in industrial zones, with annual revenue between VND 50 to 100 billion.
A group of companies under a leading Asian Fitech conglomerate, offering a wide range of financial services, including e-wallets and other related digital financial solutions, with combined annual revenue of approximately VND 1,000 billion.
Japanese companies operating in the service and logistics sectors, with annual revenue between VND 300 to 600 billion.
A group of companies with Japanese investment, operating in clinic and pharmaceutical retail, from early-stage establishment through to full operational development.
Several NGO projects funded by the EU and other international donors via the Ministry of Foreign Affairs of Vietnam, among others.

1. Advisory on Inventory Costing Methodology: 

An FDI enterprise specializing in the production of rubber bush components for automotive and motorbike shock absorbers encountered challenges when transitioning from a conventional accounting software to an enterprise-wide ERP system. They were unable to determine a reasonable cost of goods sold (COGS) for each product type, nor identify how to appropriately configure the data within the new ERP system to ensure accurate costing and minimize discrepancies arising from ERP operations.
The root causes stemmed from inconsistencies and misalignments between departments in terms of data entry and data control. After reviewing their existing costing method, I advised them on a suitable cost allocation approach, while also proposing data control procedures to ensure that, during the ERP migration, the costing logic remains reliable and that potential errors can be identified and corrected early.

2. Accounting Training:

I participated in organizing training courses for clients on converting financial statements from VAS to IFRS, as well as IFRS standard-specific training programs designed around each standard. These sessions were tailored with industry-specific examples and implementation programs suited to each client’s operational context.
My training has helped clients gain in-depth understanding of the IFRS framework. In addition, I have provided services to several clients involving analysis of differences between VAS and IFRS, supporting the direct conversion from VAS to IFRS, and transferring customized toolkits and systems to enable clients to gradually practice IFRS conversion under our review and guidance, until they are able to carry out the reporting transformation independently using the conversion files developed by our team.

Provided in-depth Due Diligence services covering financial, accounting, and tax aspects of the Target Company, serving the purpose of a Merger & Acquisition (M&A) transaction. 

The Target Company is a Vietnam-based enterprise operating in the IT sector, with annual revenue of approximately VND 300 – 400 billion.
The Target Company operates in the power generator distribution industry, with annual revenue of approximately VND 200 – 300 billion.

Assisted clients in reviewing potential tax risks prior to tax audits, inspections, or refund claims.
Accompanied clients throughout the process and provided legal and regulatory justifications as the basis for discussions with the tax authorities, helping businesses minimize tax risks and avoid penalties arising from unclear interpretations in tax policies.