PHỤ LỤC 3
MẪU GIẤY CHỨNG NHẬN ĐỦ ĐIỀU KIỆN KINH DOANH DỊCH VỤ KẾ TOÁN
(Kèm theo Thông tư số 23/2024/TT-BTC ngày 12 tháng 4 năm 2024 của Bộ trưởng Bộ Tài chính)
BỘ TÀI CHÍNH ------- | CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập - Tự do - Hạnh phúc --------------- |
GIẤY CHỨNG NHẬN
ĐỦ ĐIỀU KIỆN KINH DOANH DỊCH VỤ KẾ TOÁN
Số:
Cấp lần đầu, ngày ….... tháng …... năm …….
Cấp lại lần thứ ….., ngày….. tháng …. năm ……
BỘ TRƯỞNG BỘ TÀI CHÍNH
Căn cứ Luật Kế toán số 88/2015/QH13 ngày 20 tháng 11 năm 2015;
Căn cứ Thông tư số 297/2016/TT-BTC ngày 15 tháng 11 năm 2016 của Bộ Tài chính về cấp, quản lý và sử dụng Giấy chứng nhận đủ điều kiện kinh doanh dịch vụ kế toán;
Căn cứ Thông tư số 23/2024/TT-BTC ngày 12 tháng 4 năm 2024 của Bộ trưởng Bộ Tài chính sửa đổi, bổ sung một số điều của các Thông tư hướng dẫn về quản lý và kiểm tra hoạt động dịch vụ kế toán;
Xét hồ sơ đề nghị cấp giấy chứng nhận đủ điều kiện kinh doanh dịch vụ kế toán của (tên doanh nghiệp).
CHỨNG NHẬN:
1. Tên doanh nghiệp: ....................................................................................................
2. Tên doanh nghiệp viết bằng tiếng nước ngoài (nếu có)................................................
3. Tên doanh nghiệp viết tắt (nếu có)..............................................................................
4. Địa chỉ trụ sở chính:...................................................................................................
5. Người đại diện theo pháp luật:
5.1. Họ và tên:……………………..……………………………Giới tính:………………………
Ngày sinh:.............................................. Chức vụ:........................................................
Chứng chỉ kế toán viên/kiểm toán viên số:............................................. cấp ngày:.........
Được hành nghề dịch vụ kế toán tại (tên doanh nghiệp) từ ngày....tháng….năm…….
5.2. Họ và tên:……………………..……………………………Giới tính:………………………
Ngày sinh:.............................................. Chức vụ:........................................................
Chứng chỉ kế toán viên/kiểm toán viên số:............................................. cấp ngày:.........
Được hành nghề dịch vụ kế toán tại (tên doanh nghiệp) từ ngày....tháng….năm…….
6. Giám đốc/Tổng Giám đốc (Nếu không đồng thời là người đại diện theo pháp luật):
Họ và tên......................................................................................................................
Ngày sinh:.............................................. Giới tính:........................................................
Chứng chỉ kế toán viên/kiểm toán viên số:............................................. cấp ngày:.........
Được hành nghề dịch vụ kế toán tại (tên doanh nghiệp) từ ngày....tháng….năm…….
ĐỦ ĐIỀU KIỆN KINH DOANH DỊCH VỤ KẾ TOÁN từ ngày ... tháng ... năm ... theo quy định tại Luật Kế toán số 88/2015/QH13.
| Ngày…. tháng….năm…… TL. BỘ TRƯỞNG CỤC TRƯỞNG CỤC QUẢN LÝ, GIÁM SÁT KẾ TOÁN, KIỂM TOÁN (Ký tên và đóng dấu) |
Bìa 1
CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM 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)
GIẤY CHỨNG NHẬN ĐỦ ĐIỀU KIỆN KINH DOANH DỊCH VỤ KẾ TOÁN |
Bìa 3
NHỮNG QUY ĐỊNH
Doanh nghiệp kinh doanh dịch vụ kế toán được cấp Giấy chứng nhận đủ điều kiện kinh doanh dịch vụ kế toán phải:
1. Duy trì và đảm bảo các điều kiện được cấp Giấy chứng nhận đủ điều kiện kinh doanh dịch vụ kế toán trong suốt thời gian hoạt động.
2. Không sửa chữa, tẩy xóa nội dung ghi trong Giấy chứng nhận đủ điều kiện kinh doanh dịch vụ kế toán.
3. Không cho thuê, cho mượn, cầm cố, mua bán, chuyển nhượng Giấy chứng nhận đủ điều kiện kinh doanh dịch vụ kế toán.
4. Thông báo với Bộ Tài chính và làm thủ tục cấp lại theo quy định nếu có thay đổi về tên, người đại diện theo pháp luật, giám đốc, tổng giám đốc và địa chỉ trụ sở chính của doanh nghiệp, chi nhánh doanh nghiệp kinh doanh dịch vụ kế toán nước ngoài tại Việt Nam.
5. Trình báo ngay cho cơ quan Công an và thông báo cho Bộ Tài chính trường hợp bị mất Giấy chứng nhận đủ điều kiện kinh doanh dịch vụ kế toán, đồng thời làm hồ sơ đề nghị cấp lại theo quy định.
6. Nộp lại Giấy chứng nhận đủ điều kiện kinh doanh dịch vụ kế toán cho Bộ Tài chính khi chấm dứt kinh doanh dịch vụ kế toán hoặc khi có quyết định thu hồi./.