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THE MINISTRY
OF FINANCE
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
129/2012/TT-BTC
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Hanoi, August
09, 2012
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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
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Chapter I
GENERAL PROVISIONS
Article 1. Scope of
regulation
This Circular specifies the exams for and
issuance of the Audit practitioner certificates and Accounting practitioner
certificates in accordance with Point c Clause 2 Article 11 of the Law on
Independent audit, and Article 57 of the Law on Accounting.
Article 2. Subjects of
application
1. The candidates are specified in Article 3 of
this Circular.
2. The State’s auditor and accountant
examination board (hereinafter referred to as the Board of examiners)
3. Professional organizations of accounting and
audit.
4. Other organizations and individuals related
to the exams for and issuance of the Audit practitioner certificates and
Accounting practitioner certificates.
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SPECIFIC PROVISIONS
Section 1. ORGANIZING EXAMS
Article 3. Candidates
The Vietnamese or foreigners satisfying the
conditions taking exams prescribed in Article 4 of this Circular.
Article 4. Conditions taking
exams
1. The candidates for Accounting practitioner
certificates must satisfy the following conditions:
a) Professionally ethical, honest, upright, and
law-abiding;
b) Having Bachelor’s Degrees or above in
finance, accounting, or audit;
c) Having worked in finance, accounting, or
audit for at least 60 months as from the month of graduation written on the
higher education graduation decision at the time of exam registration;
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dd) Not being the subjects specified in Clause 1
and Clause 2 Article 51 of the Law on Accounting.
2. The candidates for Audit practitioner
certificates must satisfy the following conditions:
a) Professionally ethical, honest, upright, and
law-abiding;
b) Having the Bachelor’s degree or higher in
finance, banking, accounting, audit; or having the Bachelor’s degree in other
professions, and the number of credits (or sessions) of the subject of the
following subjects: finance, accounting, audit, financial analysis, taxation,
must account for at least over 7% of the total course credits; or having the
Bachelor’s degree in other profession, and the certificate or qualification in
the courses issued by the professional organizations of accounting and audit,
that comply with the Article 9 of this Circular;
c) Having worked in finance or accounting for at
least 60 months from the month of graduation written on the higher education
graduation decision at the time of exam registration; or having worked as an
audit assistant in an audit enterprise for at least 48 months from the month of
graduation written on the higher education graduation decision at the time of
exam registration
d) Completely and correctly submit the exam
application and fee as prescribed.
Article 5. Exam application
1. For candidates for the first Audit
practitioner certificate or Accounting practitioner certificate, the exam
application includes:
a) The exam registration sheet certified by the
unit for which the candidate works, or the People’s Committee of the locality
where the candidate lives, with a sealed 3x4 picture taken within 6 previous months
under the form in Annex No. 02a or Annex No. 02b promulgated together with this
Circular, enclosed with the certification on the practical duration of work in
finance, accounting, or audit, signed by the legal representative, and sealed
by the unit under the form in Annex No. 06 promulgated together with this
Circular;
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c) The resumé certified by the unit for which
the candidate works, or the People’s Committee of the locality where the
candidate lives;
d) The copy of the certificate or qualification
for candidates for Accounting practitioner certificate prescribed in Point b
Clause 1 Article 4, and candidates for Audit practitioner certificate
prescribed in Point b Clause 2 Article 4 of this Circular, certified by the
issuing organization or notarization agency. The Bachelor’s degree in other
professions must be enclosed with the authenticated transcript specifying the
number of credits (or sessions) of every subject. The master’s or PhD degree must
be enclosed the authenticated transcript of the master’s or PhD course,
specifying the profession;
dd) 3 color pictures 3x4 taken within the
previous 6 months. The 02 envelops must have stamps and specify the full name,
the address of the receiver.
2. For candidates applying for the test on
failed subjects or tests on the remaining subjects to earn the total credits
specified in Clause 4 Article 18 of this Circular, the exam application
includes:
a) The exam registration sheet certified by the
unit in which the candidate works, or the People’s Committee of the locality
where the candidate lives, with a sealed 3x4 picture taken within 6 previous
months under the form in Annex No. 02a or Annex No. 02b promulgated together
with this Circular;
b) The copy of the mark certificate of the
previous exams notified by the Board of examiners;
c) The pictures and envelop as specified in
Point dd Clause 1 this Article.
3. For people having Accounting practitioner
certificates wishing to take Audit practitioner certificates, the exam
application includes:
a) The exam registration sheet certified by the
unit in which the candidate works, or the People’s Committee of the locality
where the candidate lives, with a sealed 3x4 picture taken within 6 previous
months under the form in Annex No. 02b promulgated together with this Circular;
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c) The resumé certified by the unit for which
the candidate works, or the People’s Committee of the locality where the
candidate lives;
d) The authenticated copy of the Accounting
practitioner certificate;
dd) The picutres and envelop as specified in
Point dd Clause 1 this Article.
4. The exam applications are uniformly issued by
the Board of examiners. The candidates must submit the applications to the
Board of examiners or the unit authorized by the Board of examiners within the
period notified by the Board of examiners.
5. The exam applications are only received by
the receiving unit when the candidates have completely submit the papers and exam
fee.
6. The exam fee shall be return to people
ineligible for taking exams, or to people requesting permission to not take the
exams, within 10 days as from the date of announcing the list of eligible
candidates makde by the Board of examiners.
Article 6. Exam contents
1. Candidates for Accounting practitioner
certificates must take the tests on the following subjects:
(1) Economic law and the Law on Enterprise;
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(3) Advanced tax and tax administration;
(4) Advanced administrative accounting,
financial accounting;
2. Candidates for Audit practitioner
certificates must take the tests on the following subjects:
(1) Economic law and the Law on Enterprise;
(2) Advanced finance and financial management;
(3) Advanced tax and tax administration;
(4) Advanced administrative accounting,
financial accounting;
(5) Advanced audit and guarantee services;
(6) Advanced financial analysis;
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3. People having Accounting practitioner
certificates applying for Audit practitioner certificates must take the tests
on the following subjects:
(1) Advanced audit and guarantee services;
(2) Advanced financial analysis;
(3) C-level qualification in one of the
following foreign languages: English, Russian, French, Chinese, German.
4. Each test includes the theory and the
application exercises specified in Annex 01 of this Circular. The Ministry of
Finance shall compile, update and publicize the program, contents and materials
for the preparation of the exams for Audit practitioner certificates and
Accounting practitioner certificates.
5. Candidates for first Accounting practitioner
certificates must take the tests on at least 02 subjects specified in Clause 1
this Article.
Candidates for first Audit practitioner
certificates must take the test on at least 04 subjects specified in Clause 2
this Article.
Article 7. Exam format
For each subject specified in Clause 1,Clause 2,
Clause 2 Article 6 of this Circular (except the foreign language subject), the
candidate must take a writing test in 180 miutes. For foreign language subject,
the candidate must take a writing test in 120 minutes.
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1. The the Board of examiners shall organize at
least one exam every year in quarter III or IV. The Board of examiners must
announce on means of mass media about the conditions, standards, time, places,
and other necessary information related to the exam at least 60 days before the
exam.
2. Within 20 days after the end of the exam, the
Board of examiners must announce and notify the exam results of every subject
to the candidates. The President of the Board of examiners shall make decision
on the extension of such period, but must not exceed 30 days
Article 9. Certificate and
qualifications issued by professional organizations of accounting and audit.
Certificates and qualifications issued by
professional organizations of accounting and audit are recognized as prescribed
in Point b Clause 2 Article 4 of this Circular if all the following conditions
are satisfied:
1. The professional organizations of accounting
and audit that issue certificates and qualifications must be members of the
International Federation of Accountants (IFAC) that have established
representative offices or branches in Vietnam.
2. International professional organizations of
accounting and audit must sign the agreement on the cooperation exams for
professional Audit practitioner certificates with the Ministry of Finance of
Vietnam.
3. The number of credits (or sessions) of
finance, accounting, credit program and content of courses must be 500 – 600
sessions.
4. The courses, exams and certificates or
qualifications issued to the students after completing the courses must be
uniform in every nation where such International professional organizations of
accounting and audit establish their representative offices or branches.
Section 2. ORGANIZING TESTS
FOR PEOPLE HAVING FOREIGN AUDIT PRACTITIONER CERTIFICATES OR ACCOUNTING EXPERT
CERTIFICATES
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1. People having Accounting expert certificates
or Audit practitioner certificates, issued by foreign professional organizations
that are accredited by the Ministry of Finance of Vietnam, wishing to be issued
with Audit practitioner certificates or Accounting practitioner certificates of
Vietnam must take the test on Vietnam’s laws.
If the Audit practitioner certificates or
Accounting practitioner certificates are issued by competent State agencies
(not professional organizations), the candidates must be official members of
professional organizations of accounting or audit, and such professional
organizations must be members of IFAC. The courses and exams for
Accounting expert certificates or Audit practitioner certificates must be
equivalent to or higher than that specified in Article 6 of this Circular.
2. Foreign professional organizations accredited
by the Ministry of Finance of Vietnam must satisfy the following conditions:
a) Being members of IFAC;
b) Having the courses and exams for Accounting
expert certificates or Audit practitioner certificates equivalent to or higher
than that specified in Article 6 of this Circular.
3. Foreign professional organizations of which
the Accounting expert certificates or Audit practitioner certificates are
recognized by the Ministry of Finance of Vietnam include:
a) The Association of Chartered Certified
Accountants (ACCA);
b) Certified
Practicing Accountants Austratlia (CPA Australia).
4. Foreign professional organizations not being
listed in Clause 3 this Article shall have their Accounting expert certificates
and Audit practitioner certificates accredited by the Ministry of Finance of
Vietnam when the conditions specified in Clause 2 this Article are satisfied.
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(1) Economic law and the Law on Enterprise;
(2) Advanced finance and financial management;
(3) Advanced tax and tax administration;
(4) Advanced administrative accounting,
financial accounting;
(5) Advanced audit and guarantee services;
6. The test for Accounting practitioner
certificates includes the subjects (1), (2), (3) and (4) specified in Clause 5
this Article.
7. The contents and requirements of each test
are specified in Annex 01.
8. Eligible people prescribed in Clause 1 this
Article that have taken and passed the cooperation exams held in cooperation by
the Ministry of Finance of Vietnam and ACCA shall be exempted from subjects (1)
and (3) specified in Clause 3 this Article.
9. The language used in the test is Vietnamese.
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Article 11. The application
for test
1. The application for test includes:
a) The examination registration sheet certified
by the unit in which the candidate works, or the People’s Committee of the
locality where the candidate lives, with a sealed 3x4 picture taken within 6
previous months under the form in Annex No. 02c promulgated together with this
Circular;
b) The authenticated Vietnamese translation and
copy of the foreign Audit practitioner certificate or Accounting expert
certificate;
c) The materials (including authenticated
Vietnamese translation if the materials are made in foreign language) proving
the official membership of a professional organization;
d) 03 color pictures 3x4 taken within the
previous 6 months, and 02 envelops having stamps and specifying the full name,
the address of the receiver.
dd) The authenticated copy of the ID card or
passport;
e) The resumé certified by the unit for which
the candidate works, or the People’s Committee of the locality where the
candidate lives;
g) Materials proving the fulfillment of the
conditions specified in Clause 2 Article 10, applicable to foreign professional
organizations being the subjects prescribed in Clause 4 Article 10.
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Article 12. Test results
1. The tests are marked on the scale from 1 to
100.
2. The test for Audit practitioner certificate
is considered passed if it is given at least 70 marks, or at least 42 marks for
people exempted from subject (1) and (3), or at least 56 marks for people
exempted from subject (1) or subject (3). The test for Accounting practitioner
certificate is considered passed if it is given at least 56 marks. The results
shall be notified to each candidate.
3. People that pass the tests shall be issued
with the Audit practitioner certificate or Accounting practitioner certificate
by the Ministry of Finance.
4. Other provisions are implemented in
accordance with this Circular.
Section 3. THE STATE’S
AUDITOR AND ACCOUNTANT EXAMINATION BOARD
Article 13. The State’s
auditor and accountant examination board (the Board of examiners)
1. The Board of examiners is established by the
Minister of Finance at the proposal of the Director of the Department of Audit
and Accounting Regulation, and the Director of the Department of Officer
Organization.
2. The the Board of examiners shall hold the
exams for auditors and accountants as prescribed by the Ministry of Finance. In each exam, the President of the Board of examiners shall
establish the Exam development board, Invigilation board, the Grading board,
Grade review board (if necessary).
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1. The Board of examiners is established in each
exam. The composition of the Board of examiners must not exceed 11 people
including:
a) The President of the Board of examiners is
the leader of the Ministry of Finance or the Director of a Department
authorized by the Minister of Finance;
b) 04 Deputy Presidents are leaders of the
Department of Audit and Accounting Regulation, the Department of Officer
organization, the Professional organization of accounting, adit, among which
the leader of the the Department of Audit and Accounting Regulation is the
Standing Deputy President;
c) The secretary and members of the Board of
examiners are representatives of units affiliated to the Ministry of Finance.
2. An individual must not participate in the
Board of examiners in more than 3 consecutive exams, unless otherwise
prescribed by the Minister of Finance.
3. A person must not participate in the Board of
examiners and the relevant divisions of an exam if his or her father, mother,
child, brother, sister, spouse takes such exam.
4. A person
participating in revising or instructing the preparation for an exam must not
participate in the Board of examiners, or give questions, approve questions, or
grade such exam (including the first grading and grade review). The members of
the Board of examiners of an exam must not participate in lecturing, revising,
instructing the preparation for such exam. A person that has graded the exams
must not participate in the grade review.
5. The office of the Board of examiners is
situated at the Department of Audit and Accounting Regulation, the Ministry of
Finance.
6. The Board of examiners is assisted by the
Standing team established under the decision made by the Director of the
Department of Audit and Accounting Regulation, and the Director of the
Department of Officer Organization. The Standing team must not exceed 9 people.
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Article 15. The working
regime of the Board of examiners
1. The Board of examiners works under the
collective regime. The decisions made by the Board of examiners are passed when
at least two third (2/3) of the members of the Board of examiners approve.
2. The Board of examiners may use the the
Ministry of Finance’s seal during their operation.
3. The Board of examiners may hold meetings and
activities within the scope of their tasks and authority during office hours.
The members of the Board of examiners shall receive remuneration extracted from
the test fee, approved by the Ministry of Finance.
4. The agenda and contents of the meeting must
be notified in writing to the members 5 days prior to the meeting.
Article 16. Responsibility
and authority of the Board of examiners
1. Publicly notifying the exam plan on means of
mass media.
2. Receiving, checking the applications, making
and approving the list of candidates.
3. Developing the questions and answers.
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5. Summarizing and submitting the exam results
of each exam to the Ministry of Finance for approval.
6. Announcing the exam results and notifying the
grade to each candidates under the results approved by the Ministry of Finance.
7. Organizing grade reviews on the
candidates’ request.
8. Preserving, storing the
question sheets, answer sheets, and materials related to
the exam until they are handed over as prescribed by the Ministry of Finance.
9. Suggesting or participating in
the completion of the exam and issue of Audit practitioner certificates and
Accounting practitioner certificates when being requested.
Article 17. Tasks and
authority of members the Board of examiners
1. The President of the Board of examiners:
a) Organizing the implementation of the
responsibility and authority of the Board of examiners prescribed in this
Circular;
b) Assigning tasks to the Deputy Presidents and
members of the Board of examiners;
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d) Organizing the making of questions and
answers, the selection of questions and answers under the prescribed program;
protecting the confidentiality of the questions and answers; inviting exam
opponents if necessary;
dd) Sending reports on the exam results to the
Minister of Finance;
e) Authorizing the Standing Deputy President of
the Board of examiners to operate the the Board of examiners when the President
is absent.
2. The Standing Deputy President of the Board
of examiners: operating the Board of examiners under the assignment from
the President of the Board of examiners.
3. Deputy Presidents and members of the Board
of examiners: performing the tasks assigned by the President of the Board of
examiners.
4. The secretary of the Board of examiners:
a) Organizing the reception of candidates’
applications, submiting the list of candidates to the Board of examiners for
approval;
b) Preparing the necessary documents and making
the Board of examiners meeting minutes;
c) Making and submiting the list of eligible and
uneligible candidates to the Board of examiners for approval, and announcing
the list of successful candidates on the website of the Ministry of Finance;
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dd) Performing other tasks assigned by the
President of the Board of examiners.
Section 4. EXAM RESULTS,
RECORD RETENTION, APPROVAL, AND EXAM RESULT CANCELLATION
Article 18. Exam results, record retention, exam
passing
1. A test is considered passed when it is geven
at least 5 marks on the scale of 1 to 10, and at least 50 marks on the scale
from 1 to 100 (for foreign language subjects).
2. Record retention:
The results of passed tests are retained for 3
years as from the first exam (for the whole year). Example: for the candidates in
2012, the record shall be retained in 2012, 2013, 2014.
During the retention, the candidate may take the
tests on the remaining subjects or retake the failed tests, or take improvement
tests as prescribed in Clause 3 this Article. Each exam must not be taken more
than 3 times (including the first time).
3. Improvement
exams: the candidates that pass the tests prescribed in Clause 1, Clause 2,
Clause 3 Article 6 (excep for foreign language subjects), but the requirement
prescribed in Clause 4 this Article is not satisfy, may apply for taking the
improvement test 3 times as prescribed in Clause 2 this Article. The highest
grade of the tests taken shall be counted.
4. Passing exams:
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a) For exams for Audit practitioner
certificates: the candidates that pass all 7 subjects prescribed in Clause 2
Article 6, and the total mark (except of foreign language subjects) is 38 or
more, are considered passed;
a) For people having Audit practitioner
certificates taking exams for Audit practitioner certificates: the candidates
that pass all 3 subjects prescribed in Clause 3 Article 6, and the total mark
(except of foreign language subjects) is 12,5 or more, are considered passed;
5. The candidates that satisfy the requirements
prescribed in Point a Clause 4 this Article shall be issued with the Accounting
practitioner certificates, the candidates that satisfy the requirements
prescribed in Point b or Point c Clause 4 this Article shall be issued with the
Audit practitioner certificates.
Article 19. Exam result
approval
1. Based on the exam results, the Board of
examiners shall make and send the list of results of each subject to the
Ministry of Finance for approval.
2. Within 15 days as from announcing the exam
results, the candidates are entitled to send the application for grade review
to the President of the Board of examiners. If the grade is reviewed, the new
grade shall apply.
Article 20. Exam result
cancellation
1. The test results of all subjects shall be
voided in the following cases:
a) The record retention period has expired and
the candidate is not able to achieve the minimum total mark prescribed in
Clause 4 Article 18 of this Circular;
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2. The candidate of whom the exam results are
voided must retake the tests on all subjects specified in Clause 1, Clause 2,
or Clause 3 Article 6 of this Circular.
Article 21. Grade
certificates
Based on the exam results approved by the
Ministry of Finance, the President of the Board of examiners shall issue the
grade certificates to all candidates (Annex No. 03a, Annex No. 03b, Annex No.
03c). The grade certificate is the basis for making the application for taking
residual tests, retaking failed tests, or taking improvement tests (for
cadidates that have not taken enough exams or has not passed all the exams).
Section 5. ISSUING AUDIT
PRACTITIONER CERTIFICATES OR ACCOUNTING PRACTITIONER CERTIFICATES
Article
22. Issuing audit practitioner certificates or accounting practitioner
certificates
1. Within 45 days as from having the exam
results, the Ministry of Finance shall issue the Audit practitioner
certificates or Accounting practitioner certificates to candidates that pass
the exams.
2. The Audit practitioner certificate (Annex No.
04) or Accounting practitioner certificate (Annex No. 05) shal lbe given
directly to the candidates or their representatives; lost certificates shall
not be reissued.
3. Audit practitioner certificates and
Accounting practitioner certificates are legally valid for applying for
practicing accounting and audit as prescribed by current law provisions on
audit and accounting practice.
4. The fee for issuing audit and accounting
practitioner certificates must comply with the Ministry of Finance’s
provisions.
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Article 23. Handling
violations commited by exam organizers
1. The violations commited by exam organizers
include:
a) Taking prohibited materials and items to the
exam development area, to exam rooms or grading rooms;
b) Bing irresponsible during the exam
preparation that affect the exam results;
c) Falsifying the candidates’ records;
d) Directly doing the test for candidates during
the exams;
dd) Revealing the nominal number of answer
sheets
e) Swapping answer sheets, nominal numbers or
candidates’ grades;
g) Losing the answer sheets when collecting,
transporting, preserving, or grading the answer sheets;
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i) Fixing the grade on the answer sheets, or on
the grading record, or on the grade table;
k) Revealing the questions and answers; trading
questions and answers;
l) Taking the question sheets outside the exam
area, or taking the answers into the exam area during the exam;
m) Systematically cheating.
2. The exam organizers that commit the
violations prescribed in Clause 1 this Article shall be suspended by the Board
of examiners from participating in the exam organization right after the
violation is detected, and might be subject to the disciplinary action taken by
officer organization agencies as prescribed by relevant law provisions, and
might be discharged from the tasks related to the Board of examiners for 1 – 5
years.
Article 24. Handling
violations committed by candidates
1. Candidates that discuss or exchange papers
with other people for the first time shall be warned.
2. 25% of the total mark shall be subtracted if
such candidates discuss or exchange papers with other people for the second
time.
3. Candidates shall be suspended from the exam
when committing one of the following violations:
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b) Taking prohibited materials and items to the
exam room as from the question sheets are handed out until the end of the test
duration (whether or not they have been used);
c) Using materials, message transmitters and
receivers, audio and video recorders, information storage devices that may be
used to do the test in any form, inside or outside the exam room;
d) Giving to rough papers or answer sheets to
other candidates, or receiving rough papers or answer sheets from other
candidates;
dd) Intentionally avoiding to submit the answer
sheet, taking and damaging other's answer sheets, or using other's answer sheet
to submit.
4. The test from which the candidate is
suspended shall be graded zero (0), and the candidate must leave the exam room
immediately, submit the answer sheet and the question sheet to the invigilator,
and only leave the exam area after two third (2/3) of the test duration; the
remaining tests are also voided, and the entirel exam result is voided.
5. The exam result shall be voided and the
candidate shall be banned from taking exams in 2 consecutive years, or shall be
subject to criminal prosecution if one of the following violations is commited:
a) Assaulting inviligators, exam organizers, or
other candidates;
b) Disrupting and causing disorder in the exam
areas, causing damage to the exam section;
c) Making false profiles, doing the test for
another person, or having the test done by another person.
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Article 25. Handling
violations committing while grading
1. Answer sheets suspected being marked shall be
graded collectively. If there are grounds for the graders and the chief grader
to conclude that it is intentionally marked by the candidate, 25% of the total
mark shall be subtracted.
2. The answer sheet shall be graded zero (0) if
it is done on improper papers, or written by different kinds of inks or handwritings.
3. The answer sheets crumpled by another
candidate according to the invigilation record shall be graded as usual, and
the exam result shall be recognized.
Article 26. Revoking Audit practitioner certificates or Accounting
practitioner certificates
1. The Audit practitioner certificate or
Accounting practitioner certificate shall be revoked in the following cases:
a) Incorrectly stating the work duration and
work experience in the profile for the purpose of satisfying the conditions for
taking exams for Audit practitioner certificates or Accounting practitioner
certificates.
b) Changing, forging the qualifications and
certificates for the purpose of satisfying the conditions for taking exams for
Audit practitioner certificate and Accounting practitioner certificate.
c) Doing the test for another person.
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2. The Ministry of Finance is entitled to revoke
Audit practitioner certificates and Accounting practitioner certificates
Chapter III
ORGANIZING THE IMPLEMENTATION
Article 27. Transitional
provisions
The improvement tests, the tests on residual
subjects, the tests on failed subjects, the satisfactory mark, the record
retention of candidates for Audit practitioner certificates and Accounting
practitioner certificates in 2011 and earlier shall comply with the exam
regulation promulgated together with the Decision No. 94/2007/QĐ-BTC on
November 16, 2007 of the Ministry of Finance, promulgating the Regulation on
the exam and issue of Audit practitioner certificates and Accounting
practitioner certificates, and the Circular No. 171/2009/TT-BTC on August 24,
2009 of the Ministry of Finance, amending and supplementing a number of
articles of the Regulation on the exam and issue of Audit practitioner
certificates and Accounting practitioner certificates promulgated together with
the Decision No. 94/2007/QĐ-BTC on November 16, 2007, until the end of December
31, 2013.
Article 28. Effect
This Circular takes effect on September 25, 2012
and supersedes the the Decision No. 94/2007/QĐ-BTC on November 16, 2007 of the
Ministry of Finance, promulgating the Regulation on the exam and issue of Audit
practitioner certificates and Accounting practitioner certificates, and the
Circular No. 171/2009/TT-BTC on August 24, 2009 of the Ministry of Finance,
amending and supplementing a number of articles of the Regulation on the exam
and issue of Audit practitioner certificates and Accounting practitioner
certificates promulgated together with the Decision No. 94/2007/QĐ-BTC on
November 16, 2007.
Article 29. Organizing the
implementation
The Director of the Department of Audit and
Accounting Regulation, the Director of the Deparment of Officer organization,
the President of the Board of examiners, Heads of relevant units are
responsible for implementing this Circular./.
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FOR THE
MINISTER
DEPUTY MINISTER
Tran Xuan Ha