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THE MINISTER
OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS - THE MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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No.
13/2005/TTLT-BTC-BLDTBXH
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Hanoi,
February 07, 2005
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JOINT CIRCULAR
OF THE MINISTRY OF FINANCE, THE MINISTRY OF
LABOR-INVALIDS AND SOCIAL AFFAIRS No. 13/2005/TTLT/BTC-BLDTBXH OF FEBRUARY 07,
2005 GUIDING THE CRITERIA, CONDITIONS AND PROCEDURES FOR APPOINTMENT AND
REMOVAL OF, AS WELL AS ARRANGEMENT OF SALARIES FOR, CHIEF ACCOUNTANTS AND
PERSONS IN CHARGE OF ACCOUNTANCY IN BUSINESS ORGANIZATIONS
In furtherance of Article 37 and Article 38 of
the Government’s Decree No. 129/2004/ND-CP of May 31, 2004 detailing and guiding
the implementation of a number of articles of the Accounting Law applicable to
business activities, after consulting with the concerned ministries and
branches, the Ministry of Finance and the Ministry of Labor, Invalids and
Social Affairs hereby jointly guide the criteria, conditions and procedures for
appointment and removal of, and arrangement of salaries for, chief accountants
and persons in charge of accountancy in business organizations as follows:
I. SUBJECTS OF APPLICATION
Subject to the application of this Circular are
business organizations conducting accounting work as defined in Article 2 of
the Government’s Decree No. 129/2004/ND-CP of May 31, 2004 (hereinafter called
accounting units for short) which shall be specified as follows:
1. State companies operating under the Law on
State Enterprises, including:
a) State corporations (State corporations set up
under the 1995 Law on State Enterprises and corporations invested and set up by
the State under the 2003 Law on State Enterprises; corporations invested and
set up by companies themselves; and State capital investment and trading
corporations);
b) Independent State companies;
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2. State companies operating under the
Enterprise Law, including:
a) State-owned joint-stock companies;
b) State-owned one-member limited liability
companies;
c) State-owned limited liability companies with
two or more members;
d) Enterprises where the State holds dominant
shares or contributes dominant capital;
dd) Enterprises with a State capital portion;
e) State companies holding governing powers over
other enterprises.
3. Organizations conducting business activities
under the Enterprise Law, including:
a) Limited liability companies;
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c) Partnerships;
d) Private enterprises.
4. Foreign-invested enterprises operating
under the Law on Foreign Investment in Vietnam.
5. Branches of foreign enterprises
operating in Vietnam.
6. Representative offices of foreign enterprises
operating in Vietnam.
7. Cooperatives operating under the Law on
Cooperatives.
8. Individual business households and
cooperative groups.
II. ARRANGEMENT OF PERSONS TO
WORK AS CHIEF ACCOUNTANTS OR PERSONS IN CHARGE OF ACCOUNTANCY, HIRING OF CHIEF
ACCOUNTANTS
1. Accounting units
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2. Arrangement of persons to work as chief
accountants
Accounting units, which must arrange persons to
work as chief accountants, include:
a) Accounting units defined at Points 1, 2, 3,
4, 5 and 7, Section I of this Circular;
b) Dependent cost-accounting companies of State corporations
determined as accounting units;
c) Parent companies and affiliate companies of
corporations invested and set up by companies themselves, which are transformed
after the parent company-affiliate company model;
d) Business organizations with multi-level
accountancy, if grassroots units are accounting units with big accounting work
volume; there must be two or more accountants.
Particularly for special State enterprises in
direct service of national defense and security under the Law on State Enterprises
and the Government’s regulations, the arrangement of persons to work as chief
accountants shall be prescribed by the Ministry of Defense, the Ministry of
Public Security and the Government Cipher Committee for domains under their
respective management after reaching agreement with the Ministry of Finance.
3. Arrangement of persons in charge of
accountancy
Units and organizations allowed arranging
persons in charge of accountancy include:
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b) Business organizations defined at Point 6 and
Point 8, Section I of this Circular are not compelled to arrange persons to
work as chief accountants but must appoint persons to take charge of
accountancy. Those who are arranged to take charge of accountancy in these
cases may work in this position for unrestricted time.
4. Hiring of chief accountants
Accounting units, which are liable to arrange
persons to work as chief accountants as prescribed at Point 2 above but fail to
appoint chief accountants or persons in charge of accountancy, must hire chief
accountants according to the provisions of Clause 2, Article 37 of Decree No.
129/2004/ND-CP.
5. Relationship between chief accountants or
persons in charge of accountancy and heads and deputy-heads of accounting
sections
a) Accounting units which have already appointed
chief accountants or persons in charge of accountancy shall not appoint heads
of accounting sections or departments. Chief accountants or persons in charge
of accountancy shall concurrently perform the tasks prescribed for heads of
accounting sections or departments.
b) In accounting units where financial and
statistical work has not yet been separated, chief accountants or persons in
charge of accountancy shall be also in charge of organizing and directing the
financial and statistical work.
c) Units with big accounting work volume may appoint
chief accountants together with deputy-heads of accounting sections
(departments). Deputy-heads of accounting sections (departments) shall act as
assistants to chief accountants.
III. CRITERIA AND CONDITIONS
FOR BEING APPOINTED CHIEF ACCOUNTANTS OR PERSONS IN CHARGE OF ACCOUNTANCY OR
BEING HIRED TO WORK AS CHIEF ACCOUNTANTS
1. Criteria and conditions for being appointed
chief accountants
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- On ethics: Having professional ethical
qualities, being honest and incorruptible, having a good sense of observing and
protecting economic and financial principles, policies and regimes as well as
the State’s law.
- On professional qualifications and skills:
+ Chief accountants of accounting units defined
at Point 1, Point 2, Items a and b of Point 3 and Point 4, Section I of this
Circular and chief accountants of affiliate companies must have professional
accounting qualifications and skills of collegial, university or higher degree;
+ Chief accountants of accounting units defined
at Items c and d of Point 3, Point 5, and Point 7, Section I of this Circular
and chief accountants of dependent cost-accounting companies of corporations
must have professional accounting qualifications and skills of intermediate or
higher degree;
+ Chief accountants of superior-level accounting
units with attached accounting sections, chief accountants of State
corporations and chief accountants of parent companies must have professional
accounting qualifications and skills of university or higher degree.
Particularly, chief accountants who are
Vietnamese working for foreign-invested enterprises set up and operating in
Vietnam must possess foreign-language skills as required by the enterprises in
service of transaction and working requirements.
- On the duration of being actually engaged in
accounting work:
+ Chief accountants of accounting units defined
at Point 1 and Point 2, Items a and b of Point 3, and Point 4, Section I of
this Circular and chief accountants of affiliate companies must have actually
been engaged in accounting work for at least two years, provided that they
acquire university degree; in cases where they have professional accounting
qualifications and skills of collegial degree, they must have actually been
engaged in accounting work for at least three years;
+ Chief accountants of accounting units defined
at Items c and d of Point 3, Point 5, and Point 7, Section I of this Circular
and chief accountants of dependent cost-accounting companies of corporations
must have actually been engaged in accounting work for at least three years,
provided that they have professional accounting qualifications and skills of
intermediate degree; for persons with professional accounting qualifications
and skills of university or higher degree, they must have actually been engaged
in accounting work for at least two years;
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b) Conditions for being appointed chief
accountants
- Having met the criteria prescribed at Item a,
Point 1, Section III of this Circular;
- Having obtained chief accountant-fostering
certificates as prescribed in the Finance Minister’s Decision No.
43/2004/QD-BTC of April 26, 2004 or chief accountant-fostering certificates
granted before the effective date of the Finance Minister’s Decision No.
43/2004/QD-BTC according to the provisions of the Regulation on fostering and
granting certificates to chief accountants, issued together with the Finance
Minister’s Decision No. 159 TC/CDKT of September 15, 1989 and Decision No. 769
TC/QD/TCCB of October 23, 1997.
- Not falling into the subjects banned from
doing accounting work prescribed in Article 51 of the Accounting Law.
c) Criteria and conditions for appointment of
foreign chief accountants
Foreigners who are appointed chief accountants
in foreign-invested enterprises or Vietnamese enterprises must have obtained
accounting specialist’s certificates or accounting and audit certificates,
issued by foreign organizations and recognized by Vietnam’s Finance Ministry;
or accounting practice certificates or auditor’s certificates issued by
Vietnam’s Finance Ministry; or chief accountant-fostering certificates as
prescribed by the Finance Ministry; have actually been engaged in accounting
work for at least two years including 1 year in Vietnam; not fall into subjects
banned from doing accounting work as prescribed in Article 51 of the Accounting
Law and be permitted to reside in Vietnam for 1 year or more.
2. Criteria and conditions for being appointed
persons in charge of accountancy
Persons appointed to take charge of accountancy
must fully meet the criteria on ethical qualities and professional
qualifications and skills prescribed for chief accountants, but have not yet
satisfied the conditions on duration of being actually engaged in accounting
work or not yet obtained chief accountant-fostering certificates as prescribed
at Item b, Point 1 above.
3. Criteria and conditions for persons hired to
work as chief accountants
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a) Possessing accounting practice certificates
as prescribed in Article 57 of the Accounting Law or auditor’s certificates as
prescribed in Article 13 of the Government’s Decree No. 105/2004/ND-CP of March
30, 2004 on independent audit;
b) Possessing chief accountant-fostering
certificates as prescribed by the Finance Ministry;
c) Having registered accounting service business
or registered accounting or audit practice in the accounting or auditing
service enterprises as prescribed by law;
d) Not falling into the subjects banned from
doing accountancy work as prescribed in Article 51 of the Accounting Law.
IV. PROCEDURES FOR
APPOINTMENT, REMOVAL AND REPLACEMENT OF CHIEF ACCOUNTANTS OR PERSONS IN CHARGE
OF ACCOUNTANCY; HIRING OF CHIEF ACCOUNTANTS AND TERMINATION OF CONTRACTS WITH
PERSONS HIRED TO WORK AS CHIEF ACCOUNTANTS
1. Procedures for appointment, removal and
replacement of chief accountants or persons in charge of accountancy
a) For State companies defined at Point 1,
Section I of this Circular, when requesting the appointment, removal or
replacement of chief accountants or persons in charge of accountancy, they must
compile dossiers like the dossiers on appointment of deputy-directors or
deputy-general directors, for chief accountants; or dossiers on appointment of
heads of sections or departments, for persons in charge of accountancy and send
them to competent authorities as prescribed in Clause 1, Article 25 and Clause
2, Article 40 of the Law on State Enterprises.
b) For organizations defined at Point 2 and
Point 3, Section I of this Circular, the appointment, removal or replacement of
chief accountants or persons in charge of accountancy shall be prescribed as
follows:
- For limited liability companies defined at
Items b and c of Point 2 and Item a of Point 3, Section I of this Circular,
such appointment, removal or replacement shall comply with the companies’
charters and be decided by the Members’ Councils according to the provisions of
Point dd, Clause 1, Article 35 of the Enterprise Law;
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- For partnerships defined at Item c of Point 3,
Section I of this Circular, such appointment, removal or replacement shall
comply with the companies’ charters and be decided by the Members’ Councils;
- For private enterprises defined at Item d,
Point 3, Section I of this Circular, such appointment, removal or replacement
shall be decided by enterprise owners;
c) For foreign-invested enterprises and branches
of foreign enterprises operating in Vietnam defined at Points 4 and 5, Section
I of this Circular, the appointment, removal or replacement of chief
accountants or persons in charge of accountancy is prescribed as follows:
- For enterprises with 100% foreign capital and
branches of foreign enterprises, such appointment, removal or replacement shall
be decided by investors;
- For joint-venture enterprises between
Vietnamese and foreign parties, such appointment, removal or replacement shall
be decided by their Managing Boards.
d) For cooperatives defined at Point 7, Section
I of this Circular, when requesting the appointment, removal or replacement of
chief accountants or persons in charge of accountancy, they must comply with
the provisions of Point b, Clause 1, Article 27 of the Law on Cooperatives and
the appointment, removal or replacement thereof shall be decided by their
Managing Boards.
e) For representative offices of foreign
enterprises operating in Vietnam, individual business households and
cooperative groups defined at Points 6 and 8, Section I of this Circular and
grassroots accounting units of business organizations with multi-level
accountancy, the appointment, removal or replacement of persons in charge of
accountancy or chief accountants (if any) shall be decided by representatives at
law of such accounting units.
2. Procedures for signing and termination of
contracts on hiring persons to work as chief accountants
a) For enterprises and cooperatives being
accounting units, which must arrange persons to work as chief accountants but
fail to appoint, and hire them instead, the hiring of persons to work as chief
accountants must be decided by authorities competent to appoint chief
accountants as provided for at Point 1 above;
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c) For enterprises and cooperatives being
accounting units, which hire persons to work as chief accountants, if such
persons breach contractual terms, the contracts shall be terminated. The
procedures for termination of contracts on hiring persons to work as chief
accountants shall be carried out similarly to procedures for signing contracts
on hiring persons to work as chief accountants with accounting or auditing
service enterprises or hired persons.
V. ARRANGEMENT OF SALARIES
FOR CHIEF ACCOUNTANTS AND PERSONS IN CHARGE OF ACCOUNTANCY
1. For State companies defined at Point 1,
Section I of this Circular, chief accountants shall enjoy position-based
salaries arranged according to their companies’ grades as prescribed in the
salary table applicable to general directors, directors, deputy general
directors and chief accountants, issued together with the Government’s Decree
No. 205/2004/ND-CP of December 14, 2004.
In cases where the above-said State companies
appoint persons in charge of accountancy, such persons shall enjoy professional
salaries and position allowances like heads of sections of enterprises of
similar grades as prescribed in Item 6, Article 3 of the Government’s Decree
No. 205/2004/ND-CP of December 14, 2004.
2. For business organizations defined at Points
2, 3, 4, 5 and 7, Section I of this Circular, salaries of chief accountants and
persons in charge of accountancy shall be agreed upon by the involved parties
and inscribed in labor contracts according to salary scales and tables decided
by such enterprises or cooperatives.
3. For business organizations defined at Points
6 and 8, Section I of this Circular, which must arrange persons in charge of
accountancy or chief accountants (if any), the salaries of persons in charge of
accountancy or chief accountants shall be agreed upon by the involved parties
and inscribed in labor contracts.
VI. IMPLEMENTATION
ORGANIZATION
1. Accounting units have the responsibilities:
a) To appoint those who fully meet the criteria
and conditions to work as chief accountants or persons in charge of accountancy
according to the provisions of Decree No. 129/2004/ND-CP and the guidance in
this Circular;
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c) To decide on the hiring of chief accountants
according to the provisions of this Circular.
2. Branch-managing ministries and
provincial/municipal People’s Committees have the responsibilities:
a) To direct and guide business organizations to
scrutinize the contingent of chief accountants; to arrange and carry out
procedures for the appointment, removal, replacement of, and the arrangement of
salaries for, chief accountants or persons in charge of accountancy, and the
hiring of persons to work as chief accountants in strict accordance with the
State’s regulations;
b) To coordinate with finance and accounting
academies, universities and colleges and Vietnam Accounting and Audit
Association in organizing chief accountant-fostering courses in service of the
appointment of chief accountants.
c) For accounting units being staffed with heads
of accounting sections or departments, if such persons fully meet the
prescribed criteria and conditions, they shall be appointed chief accountants;
if not, they shall be shifted to work as persons in charge of accountancy.
3. The Finance Ministry has the
responsibilities:
a) To assume the prime responsibility for
studying and guiding the criteria, conditions and procedures for the
appointment, removal and replacement of chief accountants or persons in charge
of accountancy as well as the hiring of persons to work as chief accountants
according to the provisions of the Accounting Law;
b) To coordinate with the Ministry of Labor, War
Invalids and Social Affairs in inspecting the appointment, removal and
replacement of, and arrangement of salaries for, chief accountants or persons
in charge of accountancy as well as the hiring of persons to work as chief
accountants in business organizations according to the provisions of this
Circular.
VII. IMPLEMENTATION
PROVISIONS
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2. This Circular takes effect 15 days after its
publication in the Official Gazette. To annul Circular No. 64-TT/LB of December
12, 1990 of the Ministry of Finance and the Ministry of Labor, Invalids and
Social Affairs guiding the appointment of, and arrangement of salaries for,
chief accountants and deputy-chief accountants in State-owned factories.
Ministries, branches,
localities and units are requested to report problems arising in the course of
implementation to the Ministry of Finance and the Ministry of Labor, Invalids
and Social Affairs for consideration and settlement.
THE MINISTRY
OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS
VICE MINISTER
Le Duy Dong
THE MINISTRY
OF FINANCE
VICE MINISTER
Le Thi Bang Tam