|
MINISTRY OF
FINANCE
--------
|
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
|
|
No.202/2012/TT-BTC
|
Hanoi,
November 19, 2012
|
CIRCULAR
ON INSTRUCTION FOR REGISTRATION, MANAGEMENT AND PUBLICATION
OF LIST OF AUDITORS PRACTICING AUDIT
Based on the Law on Independent Audit
No.67/2011/QH12 dated March 29, 2011;
Pursuant to the Decree No.17/2012/ND-CP dated
13/3/2012 of the Government detailing and guiding a number of Articles of the
Law on Independent Audit;
Pursuant to the Decree No. 118/2008/ND-CP
dated 27/11/2008 of the Government defining the functions, tasks, powers and
organizational structure of the Ministry of Finance;
At the request of the Director of Department
of Accounting and Auditing Regulations,
Minister of Finance issues Circular to guide
the registration, management and publication of list of auditors practicing
audit.
Chapter
I
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 1. Scope of
regulation
This Circular regulates the registration,
management and publication of list of auditors practicing audit as prescribed
at Point i, Clause 2, Article 11 of the Law on Independent Audit.
Article 2. Application
subjects
1. Auditors registering the practice in the
auditing firms, foreign auditing enterprises’ branches in Vietnam.
2. Auditing enterprises, foreign auditing
enterprises’ branches in Vietnam (hereinafter referred to as the auditing
enterprises).
3. Organizations and individuals related to the
registration, management and publication of list of auditors practicing audit.
Chapter II
SPECIFIC PROVISIONS
Section 1. RECORDS, ORDER FOR
REGISTRATION OF AUDITING PRACTICE
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Conditions for registration of
practicing audit:
a) As auditor;
b) With real-time working as an auditor from the
thirty-six (36) months or more in accordance with provisions in Clause 4 of
this Article;
c) Having enough time to update the knowledge as
prescribed by the Ministry of Finance.
2. Auditors meeting the provisions of Clause 1
of this Article and having labor contract of working full-time in the auditing
enterprises in accordance with provisions in Clause 3 of this Article shall be
registered for practicing audit.
3. Auditors are considered as having labor
contracts working full-time in auditing enterprises as:
a) Labor contracts signed between the auditors
and auditing enterprises must ensure the elements in accordance with provisions
of the Labor Code;
b) Working time specified in the contract and
the actual time of working daily, weekly of auditors must ensure correctly and
in accordance with time of working daily, weekly of auditing enterprises where
auditors registered to practice;
For example: working time of auditing
enterprises from 08h00 - 17h00 and 06 days/weeks, the auditors have to work
full time from 08h00 to 17h00 daily and 06 days/weeks excluding overtime,
weekends, holidays.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. Identification of real-time working as an
auditor:
a) The actual time working as auditor is counted
as the time working as an auditor in an auditing enterprise under labor
contract of working full-time;
b) The actual time working as an auditor is
counted accumulation within the period since being granted BA degree to the
time of applying for certificate of registration to practice audit in
accordance with the principle of full month;
c) The actual time working as an auditor must be
certified by the legal representative or authorized person of the legal
representative of the auditing enterprise where the auditor has actually
worked. If the auditing enterprise where the auditor worked has been dissolved,
declared bankruptcy, divided, separated, merged, consolidated, converted form
of ownership, they must be certified by the legal representative of the auditing
enterprise in accordance with the time that the auditor has worked in the
auditing enterprise. Where the legal representative of the auditing enterprise
at that time no longer operates in the field of independent audit, there must
be a written explanation together with documents to prove the real-time working
as an auditor such as copy of social insurance book, copy of the labor
contract.
Article 4. Records of
registration for practicing audit
1. An application for a certificate of
registration for practicing audit in the form prescribed in Appendix
No.01/DKHN issued together with this Circular.
2. A copy of the full time labor contract in
auditing enterprise.
3. A written confirmation of the actual time of
working as an auditor in the form prescribed in Appendix No.04/DKHN issued
together with this Circular or the documents evidencing real-time working as an
auditor or a written explanation accompanying documents evidencing real-time
working as an auditor (except for the cases provided for in Article 16 of this
Circular).
4. The personal information in the form
prescribed in Appendix No.05/DKHN issued together with this Circular.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
6. Copy of Certificate of auditor.
7. Two color photos 3x4cm taken on a white
background in a period not exceeding six (06) months prior to the date of
filing the registration for audit practice.
8. A copy of the decision to resign or the
decision to terminate the labor contract at the working place before working
for the auditing enterprise.
9. A copy of work permit in Vietnam of foreign
auditor except for the Vietnamese labor law’s regulation of not requiring work
permit.
10. Documents proving time of updating knowledge
of auditor in the international professional organization of accounting and
auditing for the case counting time of updating knowledge.
Article 5. The order of
registration for audit practice
1. Auditors must make 01 set of dossier in
accordance with provisions of Article 4 of this Circular and submit to the
Ministry of Finance through the auditing enterprise. Degrees and certificates
if in a foreign language must be translated in Vietnamese and notarized or
certified by the competent authority as prescribed by law. Auditors must take
responsibility for the information declared in the registration dossier for
audit practice. Auditing enterprise and other organizations, individuals
related to the certification of the information in the registration dossier for
audit practice of auditors must take joint responsibility for the truthfulness
of the information certified.
2. The legal representative of the auditing
enterprise shall consider, review dossier to ensure that the auditors must be
eligible for registration to practice in their organization and shall sign to
certify on the application for registration to practice of each auditor.
3. Auditing enterprises request the Ministry of
Finance to issue certificate of registration for audit practice for the
auditors registered to practice in their units in the form prescribed in
Appendix No.06/DKHN issued together with this Circular and the practice
registration dossier of each auditor. Dossier shall be submitted in person or
sent by post to the Ministry of Finance.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
5. Within 15 days from the date of receipt of
eligible and valid dossier, the Ministry of Finance shall consider and issue
registration certificate for audit practice in accordance with provisions. Date
of issuance of certificate of audit practice registration shall not be earlier
than the effective date of the labor contract of auditor working full time in
auditing enterprise.
Section 2. ISSUANCE,
RE-ISSUANCE, REVOCATION OF CERTIFICATE OF AUDIT PRACTICE REGISTRATION
Article 6. Certificate of
registration for audit practice
1. Certificate of registration for audit
practice includes the following basic contents:
a) Full name, year of birth, hometown or
nationality, photos of the person who is issued certificate of registration for
audit practice;
b) Number and issuance date of the auditor's
certificate
c) Name of the auditing enterprise where the
auditor registered to work as practitioner;
d) Number of Certificate of registration for
audit practice;
đ) The term of Certificate of registration for
audit practice.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. Form of certificate of registration for audit
practice is prescribed in Appendix No.07/DKHN issued together with this
Circular.
Article 7. Issuance and use
of Certificate of registration for audit practice
1. Practicing auditor meeting the provisions of
Article 3, submit a complete dossier as provided for in Article 4, in
accordance with the order prescribed in Article 5 of this Circular and pays the
full fees shall be considered to issue certificate of registration for audit
practice by the Ministry of Finance.
2. Only the practicing auditors issued
certificates of registration to practice audit may sign names on the audit
reports and the reports on the result of review.
3. Practicing auditors must specify the number
of certificates of registration to practice audit on the the audit reports and
the reports on the result of review.
4. Practicing auditors may not sign the audit
reports and the reports on the result of review when the certificates of
registration for audit practice expired or are no longer valid.
Article 8. Expired or
no-longer-valid Certificate of registration for audit practice
1. Certificate of registration for audit
practice is expired or no longer valid in the following cases:
a) Certificate of registration for audit
practice expires;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c) During the period of being suspened to
practice audit of auditor;
d) Practicing auditor no longer works and
terminates labor contract working full-time in the auditing enterprise stated
on the certificate of registration for audit practice;
đ) Labor contract working full-time in the
auditing enterprise expires or is terminated or has changed resulting no longer
to guarantee that it is the labor contract working full-time as specified in
Clause 3 Article 3 of this Circular;
e) Work permit in Vietnam of practicing auditor
as foreigner expires or is no longer valid;
g) Practicing auditors do not continue audit
practice;
h) Auditing enterprise is terminated its
operation, dissolved, declared bankruptcy, divided, separated, merged,
consolidated or converted the form of ownership;
i) Practicing auditor is imprisoned by the
court's judgement;
k) Other cases prescribed by law.
2. Practicing auditors will be deleted from the
list of auditors registered to practice in the auditing enterprise within 15
days from the date the certificate of registration for audit practice expires
or is no longer valid.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Certificate of registration for audit
practice is re-issued in the following cases:
a) Certificate of registration for audit
practice expires;
b) Certificate of registration for audit
practice is lost;
c) Certificate of registration for audit
practice is damaged.
2. Where the certificate of registration for
audit practice expires, if practicing auditor wishes to continue practicing
audit, then file dossier to request for re-issuance of audit practice
registration certificate. The time limit for filing dossier to request for
re-issuance is at least 60 days before the expiration date of the certificate
of registration for audit practice.
3. Dossier to request for re-issuance of the
certificate of registration for audit practice for the case of expiration of
the certificate of registration for audit practice includes:
a) An application for re-issuance of audit
practice registration certificate in the form prescribed in Appendix No.02/DKHN
issued together with this Circular;
b) 02 color images of 3x4cm posted on a white
background in a period of not exceeding six (06) months prior to the date of
filing dossier to register for audit practice;
c) The documents referred to in Clauses 2, 4, 8,
9, Article 4 of this Circular if there is any changes from the latest practice
registration.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) An application for re-issuance of audit
practice registration certificate in the form prescribed in Appendix No.02/DKHN
issued together with this Circular;
b) 02 color images of 3x4cm posted on a white
background in a period of not exceeding six (06) months prior to the date of
filing dossier to register for audit practice;
c) The former certificate of registration for
audit practice in the case it is damaged.
5. Ministry of Finance shall consider and
re-issue audit practice registration certificate to practicing auditor within
15 days from the date of receipt of valid dossier and practicing auditor must
ensure eligibility and make payment for all fees and in accordance with order
according to provisions of Article 5 of this Circular. In case of refusal, the
Ministry of Finance shall reply in writing, stating clearly the reasons.
6. The term of the issued certificate of
registration for audit practice in the case specified in Clause 1 of this
Article is the time limit specified in Clause 2 of Article 6 of this Circular;
for the case specified at Point b and c, Clause 1 of this Article, it is the
term of the certificate lost, damaged.
Article 10. Adjustment of
certificate of registration for audit practice
1. Certificate of registration for practicing
audit is adjusted when the auditor changes the place of registration for
practicing audit and the audit practice registration certificate issued is
still valid.
2. Dossier requesting for adjustment of the
audit practice registration certificate includes:
a) An application for adjustment of the
certificate of registration to practice audit in the form prescribed in
Appendix No.03/DKHN issued together with this Circular;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c) The documents specified in Clause 2, Clause
8, Clause 9, Article 4 of this Circular;
d) The documents specified in Clause 4 of
Article 4 of this Circular, if there is any changes compared to the latest
practice registration;
đ) The former certificate of registration for
audit practice unless it is returned as expired or no longer valid under the
provisions in Clause 4 of Article 14 of this Circular.
3. Ministry of Finance shall consider and
re-issue audit practice registration certificate to practicing auditor within 15
days from the date of receipt of valid dossier and practicing auditor must
ensure eligibility and make payment for all fees and in accordance with order
according to provisions of Article 5 of this Circular. In case of refusal, the
Ministry of Finance shall reply in writing, stating clearly the reasons.
4. The term of the adjusted certificate of
registration to practice audit is the term of the former certificate of
registration to practice audit.
Section 3. MANAGEMENT AND
PUBLICATION OF LIST OF AUDITORS TO PRACTICE AUDIT
Article 11. Publication of
information on practicing auditors
1. Ministry of Finance updates regularly and
publicly on the website of the Ministry of Finance the following information:
a) List of practicing auditors in each auditing
enterprise;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c) List of practicing auditors revoked
certificate of registration for audit practice;
d) List of practicing auditors with expired or
no-longer-valid certificates of registration to practice audit.
2. The Ministry of Finance will add names of
practicing auditors in the publication list of auditors registered to practice
audit in each auditing enterprise within 15 days from the date the certificate
of registration for audit practice issued, re-issued, adjusted or deleted the
names of practicing auditors from the publication list of auditors registered
to practice audit in each auditing enterprise within 15 days from the date the
certificate of registration for audit practice expires or no longer valid.
Article 12. Suspension of
audit practice
1. Practicing auditors are suspended the audit
practice under the provisions of law in the following cases:
a) There are serious violations of professional
or serious violations of auditing standards, professional ethic standards in
accounting and auditing;
b) Failing to comply with the provisions of the
competent authority on the examination and inspection related to activity of
audit practice;
c) Being sanctioned administrative violation of independent
audit activity twice within thirty-six (36) consecutive months;
d) Practicing auditors do not have enough hours
to update annually knowledge as prescribed by the Ministry of Finance;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
e) Other cases as prescribed by law.
2. The Ministry of Finance has authority to
suspend the audit practice and sends the decision to the suspended person,
auditing enterprise where such person registered for practice.
3. During the period of being suspened the audit
practice, practicing auditors may not continue to sign the audit report and
report on the result of the review. Upon the expiration of the suspension of
the audit practice:
a) If practicing auditors meet the provisions of
Article 3 of this Circular and the certificate of registration to practice
audit issued is still valid, they shall be continued to practice audit. The
Ministry of Finance will add names of practicing auditors in the publication
list of auditors registered for practice in the auditing enterprise within 15
days from the expiry of the suspension of the audit practice;
b) Practicing auditors meet the provisions of
Article 3 of this Circular but the certificate of registration to practice
audit expires, then conduct procedures for re-issuance of the certificate of
registration for audit practice. Dossier for re-issuance of the certificate of
registration for audit practice shall comply with those prescribed in Clause 3,
Article 9 of this Circular;
c) Practicing auditors who have certificates of
registration for audit practice are still valid but no longer satisfy the
provisions of Article 3 hereof shall not be continued practicing audit.
Article 13. Revocation of
certificate of registration for audit practice
1. Practicing auditors are revoked certificates
of registration for audit practice in the following cases:
a) Being fraud, faking registration dossier for
practice to qualify for issuance of certificate of registration for audit
practice;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c) Being convicted by a valid judgment of the
Court;
d) Being revoked auditor's certificate;
đ) Other cases as prescribed by law.
2. The Ministry of Finance is competent to
revoke registration certificate for audit practice and sends the decision to
the persons who are revoked certificates, auditing enterprises where they
registered for audit practice.
3. The persons who are revoked certificates of
registration for audit practice may not continue to sign in the audit reports
and reports on the result of the review and shall return the certificates of
registration to practice audit to the Ministry of Finance in accordance with
provisions in Clause 4 of Article 14 of this Circular.
4. The persons who are revoked certificates of
registration for audit practice may not request for re-issuance of certificates
of registration for audit practice within twelve months from the effective date
of decision on revocation. Dossier requesting for re-issuance of certificates
of registration for audit practice is prescribed in Clause 3, Article 9 of this
Circular.
Article 14.
Responsibilities of practicing auditors
1. No later than the day of 31/8 of each year,
the practicing auditors must send the reports to maintain the annual audit
practice conditions to the Ministry of Finance through the auditing enterprise
in the form prescribed in Appendix No.10/DKHN issued together with this
Circular.
2. Send Notice in writing to the Ministry of
Finance within 15 days from the date that the certificate of registration for
audit practice has expired or was no longer valid for the cases specified at
Point d, đ, e, h Clause 1, Article 8 of this Circular in the form prescribed in
Appendix No.08/DKHN issued together with this Circular.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. Return the former certificate of registration
for audit practice to the Ministry of Finance through the auditing enterprise
no later than 15 days from the date the certificate has expired or was no
longer valid for the cases specified at Point b, d, đ, e, g, h, Clause 1,
Article 8 of this Circular, unless the certificate of registration for audit
practice has been filed in the dossier requesting for adjusting the certificate
of registration for audit practice.
5. Send written Notice to the Ministry of Finance
when being sanctioned for administrative violations in the field of audit no
later than 15 days from the effective date of the sanctioning decision.
6. Do not use the certificate of registration
for audit practice that has expired or was no longer valid in the audit
activities.
7. Auditors who are registering for practice in
the auditing enterprise, but at the same time keeping position as the legal
representative, director (deputy director), chairman of the board of
management, chairman of the Council of members, the chief accountant ( or in
charge of accounting), accountant, internal auditor or other positions in the
other units, organizations, the practicing auditors must notify in writing to
the Ministry of Finance within 15 days from the date starting or stopping the
participation in the works or having changes in working time, titles in the
units.
8. Provide information periodically or
irregularly related to their audit practice activities at the request of the
Ministry of Finance.
9. Comply with the regulations on inspection,
examination of the registration for audit practice of the Ministry of Finance.
10. Other responsibilities as prescribed by law
Article 15. The
responsibilities of auditing enterprises and the legal representatives of the
auditing enterprises
1. To manage auditors registering to practice
audit in their units.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. To sum up the situation of maintaining the
annual audit practice conditions of the auditors registering to practice in
their units by the prescribed form in Appendix No.11/DKHN issued together with
this Circular attached with the report to maintain the annual audit practice
conditions of each auditor and send to the Ministry of Finance no later than
the day of 31/8 every year.
4. To send written Notice to the Ministry of
Finance no later than 15 days from the date that the certificate expires or no
longer valid for the cases specified at Points d, đ, e, g, h, i, Clause 1
Article 8 of this Circular.
5. To return the former certificate of
registration for audit practice to the Ministry of Finance no later than 30
days from the date that the certificate of registration for audit practice
expires or no longer valid for the cases specified at Points b, d, đ, e, g, h, i,
Clause 1, Article 8 of this Circular.
6. To send written Notice to the Ministry of
Finance no later than 15 days from the date there is any change of the list of
practicing auditors registered with the Ministry of Finance, including the
change between the headquarter and the branches or between the branches of the
auditing enterprises by the form prescribed in Appendix No.09/DKHN issued
together with this Circular.
7. Where the certificate of registration for
audit practice is still valid but the full-time labor contract of practicing
audit in the auditing enterprise was expired and the practicing auditor still
continues to practice in the auditing enterprise, it must continue to sign new
labor contract or renew the labor contract. Auditing enterprise must send a
copy of the new labor contract to the Ministry of Finance within ten (10)
working days prior to the contract’s expiration.
8. When there is a change in working time
stipulated in the full-time labor contract in the registration dossier for
auditor's audit practice, auditing enterprise shall notify in writing to the
Ministry of Finance accompanied by a copy of the new labor contract signed with
the auditor within 15 days after the change.
9. Auditing enterprises are not used
certificates of registration for audit practice of the practicing auditors who
have moved from their units or the certificates which have expired or was no
longer valid in the auditing activities.
10. Other responsibilities as prescribed by law.
Chapter III
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 16. Transitional
provisions
Within three years from the effective date of
the Law on Independent Audit, those who were issued certificate of auditor
before 01/01/2012 are registered to practice under the provisions of this
Circular without necessity to ensure the conditions for real-time working as
auditor as prescribed at Point b, Clause 1, Article 3 of this Circular.
Article 17. Effect
1. This Circular takes effect from 3/01/2013.
2. Auditors registered to practice for the year
2013 before 3/01/2013 are signed in the audit report and report on the result
of the review to the end of the day of 06/30/2013.
3. From 07/01/2013 onwards, only the practicing
auditors issued certificates of registration for practicing audit in accordance
with the provisions of this Circular may sign audit reports and reports on the
results of the review.
4. The regulations on registration to practice
audit of auditors and management of practicing auditors as prescribed in the
Circular No. 64/2004/TT-BTC dated 06/29/2004 guiding the implementation of some
Articles of the Decree No. 105/2004/ND-CP dated 3/30/2004 of the Government on
Independent Audit shall expire from the effective date of this Circular.
Article 18. Implementatoion
Organization
Director of Department of the Regime of
accounting and auditing, auditing enterprises and practicing auditors and
relevant organizations and individuals shall implement this Circular./.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
FOR THE
MINISTER
DEPUTY MINISTER
Tran Xuan Ha