09/08/2012 | 3005 Lượt xem |

THE MINISTRY OF FINANCE
--------

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------

No. 129/2012/TT-BTC

Hanoi, August 09, 2012

 

CIRCULAR

ON THE EXAMS FOR AND ISSUANCE OF THE AUDIT PRACTITIONER CERTIFICATES  AND ACCOUNTING PRACTITIONER CERTIFICATES

Pursuant to the Law on Accounting No. 03/2003/QH11 on June 17, 2003;

Pursuant to the Law on Independent audit  No. 67/2011/QH12 on March 29, 2011;

Pursuant to the Government's Decree No. 129/2004/NĐ-CP on May 31, 2004 detailing and guiding the implementation of a number of articles of the Law on Accounting applicable to business;

Pursuant to the Government's Decree No. 17/2012/NĐ-CP on March 13, 2012 detailing and guiding the implementation of a number of articles of the Law on Independent audit;

Pursuant to the Government's Decree No. 118/2008/NĐ-CP of November 27, 2008 on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Accounting and Audit Regulation

The Minister of Finance promulgates the the Circular on the exams for and issuance of the Audit practitioner certificates and Accounting practitioner certificates.




..................................................

..................................................

..................................................




Hãy đăng nhập hoặc đăng ký Thành viên Pro tại đây để xem toàn bộ văn bản tiếng Anh.



Tags: 129/2012/TT-BTC, THONG TU 129