Thông tư 296/2016/TT-BTC hướng dẫn cấp thu hồi quản lý Giấy chứng nhận đăng ký hành nghề dịch vụ kế toán

CIRCULAR

ON GUIDELINES FOR ISSUANCE, REVOCATION AND MANAGEMENT OF ACCOUNTING PRACTICE CERTIFICATES

Pursuant to the Law on Accounting No. 88/2015/QH13 on November 20, 2015;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of Director of the Department of Audit and Accounting Regulation;

The Minister of Finance promulgates a Circular on guidelines for issuance, revocation and management of accounting practice certificates.

Chapter I

GENERAL PROVISIONS

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This Circular set forth issuance, revocation and management of accounting practice certificates (hereinafter referred to as APC) in accordance with the Accounting Law.

Article 2. Regulated entities

1. Holders of accountant’s certificates or auditor's certificates who register accounting practice in Vietnam (hereinafter referred to as registrants).

2. Accounting firms, branches of foreign accounting firms in Vietnam (hereinafter referred to as accounting firms); accounting household businesses;

3. Entities relevant to the issuance, revocation and management of APCs.

Chapter II

SPECIFIC PROVISIONS

Section 1. ISSUANCE, RE-ISSUANCE, REVOCATION OF APCS

Article 3. An application for registration of accounting practice

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2. A copy of full-time employment contract at an accounting firm or accounting household business (unless the registrant is not required to have an employment contract by labor law).

3. A copy of accountant's certificate or auditor's certificate.

4. A certification of the actual time of working experience in finance, accounting or auditing using the form in Appendix 04/DKHN hereto appended or other equivalent documentary evidence.

5. Two color photos, 3x4cm size, white background, taken within six (06 months) until the submission date of the application for registration of accounting practice.

6. A copy of the severance decision or decision on termination of employment contract before registration of accounting practice (if any).

7. A copy of work permit in Vietnam if the registrant is a foreigner, unless he/she is not required to have a work permit by Vietnam’s labor law.

8. A document proving number of hours of lecture at international audit or accounting associations (hereinafter referred to hours of lecture), if required.

Article 4. Full-time employment contract and actual time of working experience in finance, accounting or auditing

1. A registrant is considered to have a full-time employment contract at an accounting firm or accounting household business if:

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b) The working time (hours per day and days per week) specified in the employment contract and that the registrant does must conform to the working time of the accounting firm or accounting household business where that person registers his/her accounting practice;

For example: if the working time of the accounting firm is 08h00 - 17h00 and 05 days per week, a full-time employee must work from 08h00 to 17h00 daily and 05 days per week, excluding overtime, days off, and holidays.

c) While working at the accounting firm or accounting household business as specified in point b, the registrant may not act as the legal representative, Director (Director General), President of the Board of Directors, President of the Member Assembly, Chief Accountant (or accountant in charge), accountant, internal auditor or another title at other entity.

2. Determination of actual time of working experience in finance, accounting or auditing:

a) The actual time of working experience in finance, accounting or auditing is the period of time that the registrant has worked in the field of finance, accounting or auditing at the agencies, organizations or units (hereinafter referred to as employers) where he/she have been recruited or have entered into employment contracts in conformity with the working time of these employers;

b) The actual time of working experience in finance, accounting or auditing will be accumulated from the date of issue of the bachelor’s degree to the submission date of the application for issuance of APC, round date to the nearest month;

c) The actual time of working experience in finance, accounting or auditing must be certified with seal by the employers where the registrant has actually worked. If the said employer has undergone dissolution, bankruptcy, total or partial division, acquisition, amalgamation or conversion of ownership or business entity, an explanation enclosed with proof of the actual time of working experience in finance, accounting or auditing at the employer and copies of social insurance book, employment contract and the hiring decision are required.

Article 5. Rules for registration of accounting practice

1. The registration of accounting practice shall be done by the accounting firm or accounting household business where the registrant has a full-time employment contract:

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3. Diplomas and certificates in the application for registration, if written in a foreign language, shall enclose with Vietnamese translations notarized or certified by the competent authority as prescribed.

Article 6. Procedures for registration of accounting practice

1. The registrant shall have the accounting firm or accounting household business submit an application as required in Article 3 to the Ministry of Finance via.

4. If the application for registration needs verification or is invalid, within 10 business days after receiving the application, the Ministry of Finance may require the registrant to have the accounting firm or accounting household business explain or provide proof such as social insurance book or other documentation for verification of the working process and other information in the application. If the registrant fails to supplement explanatory documents or the explanatory documents fail to prove that information in the application is truthful, the Ministry of Finance may reject the application for issuance of APC.

5. The registrant shall, upon submission of an application for APC, pay a given fee in full as prescribed. Within 15 business days after receiving a duly complete application, the Ministry of Finance shall consider issuing an APC to the registrant via the accounting firm or accounting household business. The date of issue of APC may not be sooner than the effective date of the full-time employment contract at an accounting firm or accounting household business. If the application is rejected, the Ministry of Finance shall provide explanation in writing.

Article 7. APC

1. An APC shall contain at least:

a) Full name, year of birth, hometown or nationality, photo of the APC holder;

b) Number and date of issue of the accountant's certificate or auditor's certificate;

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d) Number of the APC;

dd) Validity period of the APC.

2. The validity period of an APC is up to 5 years (60 months) but no later than December 31 of the 5^th year since the effective year of the APC.

3. The template of the APC is specified in Appendix 05/DKHN hereto appended.

Article 8. Using APC

1. The holder of the APC (hereinafter referred to as accounting practitioner) may practice as accountant, chief accountant, or accounting consultant, prepare financial statements and perform other accounting-related works for entities as demanded.

2. The accounting practitioner may not keep working as an accountant, chief accountant, or accounting consultant, preparing financial statements and performing other accounting-related works if their APC expires or is invalid.

Article 9. Expired or invalid APC

An APC expires or is invalid in any of the following cases:

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2. The APC is revoked.

3. The accounting practitioner is suspended from performing accounting service.

4. The accounting practitioner no longer works and terminates the full-time employment contract at an accounting firm or accounting household business stated in the APC.

5. The full-time employment contract at an accounting firm or accounting household business expires or has variations that make it unsatisfied as a full-time employment contract as prescribed in Article 4.

6. The work permit in Vietnam of a foreign accounting practitioner expires or is invalid.

7. The accounting practitioner no longer performs accounting service.

8. The accounting firm or accounting household business where the accounting practitioner registers is totally or partially divided, acquired or consolidated, ceases operation, disbands or goes bankrupt.

9. The accounting practitioner is legally incapacitated; faces a criminal prosecution, is convicted of a crime against the law on economics concerning finance or accounting matter; is imposed an administrative or rehabilitation measure at commune level; is taken to a compulsory correctional facility or rehabilitation center; or is convicted of a serious crime against the law on economics.

10. The accounting practitioner dies or is missing.

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1. If the APC is lost, destroyed or damaged, the accounting practitioner may request the Ministry of Finance to re-issue an APC and pay a given fee as prescribed.

2. An application for re-issuance of APC mentioned in clause 1 shall include:

a) An application form for re-issuance of APC using the form in Appendix 02/DKHN hereto appended;

b) Two color photos, 3x4cm size, white background, taken within six (06 months) until the submission date of the application for APC;

c) The old APC, if it is damaged.

3. The Ministry of Finance shall consider re-issuing the APC for the accounting practitioner within 15 days after receiving valid application and full payment of the given fee as prescribed. If the application is rejected, the Ministry of Finance shall provide explanation in writing.

4. The validity period of the reissued APC in the case specified in clause 1 of this Article is the remaining validity period of the lost or damaged APC.

Article 11. Changing content of the APC

1. The content of an APC shall be changed in any of the following cases:

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b) The accounting practitioner changes their employer or registered place of accounting service;

c) The accounting firm where the accountant registers to practice changes its name.

2. An application for issuance of APC mentioned in point a clause 1 shall include:

a) An application form for issuance of APC using the form in Appendix 01/DKHN hereto appended;

b) Two color photos, 3x4cm size, white background, taken within six (06 months) until the submission date of the application for registration of accounting practice;

c) Documents specified in clauses 2, 6 and 7, Article 3 of this Circular, if there is any change compared to the last registration.

3. An application for issuance of APC mentioned in point b clause 1 shall include:

a) An application form for issuance of APC using the form in Appendix 01/DKHN hereto appended;

b) Two color photos, 3x4cm size, white background, taken within six (06 months) until the submission date of the application for registration of accounting practice;

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d) The old APC.

4. An application for issuance of APC mentioned in point c clause 1 shall include:

a) An application form for issuance of APC using the form in Appendix 01/DKHN hereto appended;

b) Two color photos, 3x4cm size, white background, taken within six (06 months) until the submission date of the application for registration of accounting practice;

c) The old APC.

5. The Ministry of Finance shall consider re-issuing the APC for the accounting practitioner within 15 days after receiving valid application and full payment of the given fee as prescribed. If the application is rejected, the Ministry of Finance shall provide explanation in writing.

6. The validity period of an APC specified in clause 1 of this Article is the same with that mentioned in clause 2 Article 7.

Section 2. SUSPENSION, REVOCATION, MANAGEMENT AND DISCLOSURE OF THE LIST OF ACCOUNTING PRACTITIONERS

Article 12. Suspension of the practice of accounting services

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a) Cases specified at Points a, c, d, Clause 6, Article 69 of the Law on Accounting;

b) The accounting practitioner does not have enough number of annual hours of lecture as prescribed by the Ministry of Finance;

c) The accounting practitioner violates the responsibilities specified in Clauses 1, 5, 6, 7, 8, Article 15 of this Circular;

d) Other cases as prescribed by law.

2. During the suspension time, the accounting practitioner may not keep working as an accountant, chief accountant, or accounting consultant, preparing financial statements and performing other accounting-related works.

At the end of the period of suspension, if the accounting practitioner meets the prescribed requirements and the existing APC remains valid, he/she may continue practicing the accounting service. The Ministry of Finance will add the name of accounting practitioner to the list of public accountants registered to practice at the accounting firm or accounting household business as soon as the suspension period expires.

Article 13. Revocation of APC

1. The accounting practitioner shall have their APC revoked in the cases specified in Clause 7, Article 69 of the Accounting Law.

2. The person whose APC has been revoked may not keep working as an accountant, chief accountant, or accounting consultant, preparing financial statements and performing other accounting-related works and must return the APC to the Ministry of Finance in accordance with Clause 4, Article 15 of this Circular.

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Article 14. Disclosure of information about accounting practitioners

1. The Ministry of Finance shall regularly update and publicize on its website the following information:

a) A list of accounting practitioners in each accounting firm or accounting household business;

b) A list of accounting practitioners suspended from performing accounting service;

c) A list of accounting practitioners whose APCs are revoked;

d) A list of accounting practitioners whose APCs are expired or no longer valid.

2. The Ministry of Finance will add to or delete the name of accounting practitioner the list of public accountants registered to practice at the accounting firm or accounting household business as soon as the APC is issued, re-issued, expires or is no longer valid.

Article 15. Responsibilities of accounting practitioner

1. No later than August 31 every year, the accounting practitioner must send a report on compliance with requirements for accounting practice to the Ministry of Finance through accounting firm or accounting household business using the form in Appendix No. 08/DKHN to this Circular.

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3. Notify in writing to the Ministry of Finance at least 10 days before the APC expires or is no longer valid for the cases specified in clauses 4, 5, 6, 7, and 8 Article 9 of this Circular using the form prescribed in Appendix No. 06/DKHN issued together with this Circular.

4. Submit the old APCs to the Ministry of Finance through the accounting firm or the accounting household business within 15 days after the APC expires or is invalid for the cases specified in clauses 2, 4, 5, 6, 7, and 8, Article 9 of this Circular, unless it has been returned upon submission of application for the APC specified in Clauses 3 and 4, Article 11 of this Circular.

5. Do not use the expired or invalid APC in accounting professional activities.

6. An accounting practitioner who registers to practice in an accounting firm or accounting household business, but also acts as the legal representative, Director (Director General), President of the Board of Directors, President of the Member Assembly, Chief Accountant (or accountant in charge), accountant, internal audit or other positions at other entity must notify the Ministry of Finance in writing within 15 days from the start or end date of holding the job or having a change in working time, title at such entity.

7. Provide information on the periodical or ad-hoc basis related to their accounting practice at the request of the Ministry of Finance.

8. Abide by the Ministry of Finance's regulations on inspection and examination of accounting practice registration.

9. Other responsibilities as provided for by law.

Article 16. Responsibilities of accounting firm, accounting household business and legal representative of the accounting firm, representative of the accounting household business

1. Manage accountants who register to practice accounting service in their firm or business.

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3. Prepare annual report on compliance with accounting practice requirements of the accounting practitioners in their firm or business using the form provided in Appendix 09/DKHN to this Circular and send it to the Ministry of Finance no later than August 31 every year.

4. Notify in writing to the Ministry of Finance at least 10 days before the APC of the registered accounting practitioner expires or is no longer valid for the cases specified in clauses 4, 5, 6, 7, 8 Article 9 of this Circular using the form prescribed in Appendix No. 07/DKHN issued together with this Circular.

Notify in writing to the Ministry of Finance at least 10 days before the APC of the registered accounting practitioner expires or is no longer valid for the cases specified in clauses 9 and 10 Article 9 of this Circular.

5. Submit the old APCs to the Ministry of Finance within 30 days after the APC expires or is invalid for the cases specified in clauses 2, 4, 5, 6, 7, 8, 9 and 10 Article 9 of this Circular.

6. In cases where the accounting practitioner continues to practice accounting service when the full-time employment contract at the accounting firm or accounting household business expires, he/she must continue to sign a new employment contract or renew the employment contract and send a copy of the new employment contract to the Ministry of Finance at least 10 days before the expiration of the employment contract.

7. When there is a change in the working time specified in the full-time employment contract in the application for registration of the accounting practitioner, the accounting firm or accounting household business must notify the Ministry of Finance in writing together with a copy of the new employment contract signed with the accounting practitioner within 10 days from the date of the change.

8. The accounting firm or accounting household business may not use the expired or invalid APC in accounting professional activities.

9. Other responsibilities as provided for by law.

Article 17. Violations against accounting practice registration, management and use of APCs

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2. Untruthfully certifying documents in the application to be eligible for issuance of the APC.

3. Using the expired or invalid APC in accounting professional activities.

4. Leasing or lending APCs to organizations and individuals other than those in the firm or business to use in accounting activities.

5. Forging, erasing or modifying the APCs.

Chapter III

IMPLEMENTATION

Article 19. Grandfather clause and entry into force

1. This Circular comes into force as of January 1, 2017. For persons who have been practicing accounting services since 2016 or earlier, their applications for issuance of the APC is not required to have a certification of actual time of working experience in finance, accounting or auditing.

2. This Circular supersedes the regulations on accounting practice registration of accounting practitioners specified in Circular No. 72/2007/TT-BTC dated June 27, 2007 of the Ministry of Finance.

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Article 19. Implementation

1. Accounting firms, accounting household businesses, accounting practitioners and concerned entities shall implement this Circular.

2. The Ministry of Finance shall inspect and supervise the compliance with regulations on the issuance, revocation and management of APCs according to law provisions.

3. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.

PP. MINISTER
DEPUTY MINISTER




Tran Van Hieu

Appendix No. 01/DKHN

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Photo 3x4
(Fan stamped)

APPLICATION FOR ISSUANCE OF ACCOUNTING PRACTICE CERTIFICATE

To:  Ministry of Finance (Department of Audit and Accounting Regulation)

1. Full name ……………………………………………………  Male/Female ...................... ............

2. Year of birth ……………………………………  Hometown/Nationality: ....................................

3. ID card/Passport/Citizen card ………… issued on… ../…. /…. at ...

4. Accountant's certificate, auditor’s  certificate No. ……………………… issued on… ../… ../ ……           

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(specify house number, block/village/hamlet, ward/commune, district, province/city)

6. Current address:  ................................................................................................................

7. Phone number:  ………………………………… email .............................. .

8. Working process (Continuously declaring the working process from the time of issuing the bachelor’s degree to the time of submitting the application for accounting practice registration) (*):

Work process
from ……. to …….

Title, job

Name of employer

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No.

Name of accounting subject

Time

Number of hours of lecture

Association

Notes

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Total

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X

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Example: When the registration period to start practicing accounting services is from year X2, the number of hours of lecture is declared and calculated from August 16/X₀ to August 15/X₁.

- Number of hours of lecture of accounting laws, Vietnamese taxes, professional ethics of accounting is ……. hours

10. Administrative penalties imposed for violations against the laws on finance, accounting and auditing (specify the type of penalty, the number of the penalty decision and the issuing authority, the date on which the penalty has been completely performed; if not, then cross out)

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Currently, I personally also act as the legal representative, Director (Director General), President of the Board of Directors, President of the Member Assembly, Chief Accountant (or accountant in charge), accountant, internal auditor or other title, job at other entity, in specific (if not, then cross through):

Title (job)

Working time

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 (Note: Specify the title (job), working time, name of the employers where the accounting practice registrant has worked other than the accounting firm or accounting household business)

Request the Ministry of Finance to consider issuing me with an APC to practice accounting service at  (name of the accounting firm or accounting household business) ………………………………………..

I hereby declare that:

- I am not subject to the case ineligible for accounting practice registration as prescribed in clause 4 Article 58 of the Law on Accounting.

- I will take legal liability for the accuracy and truthfulness of the above-declared information and documents in the application attached to this application.

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CERTIFICATION OF LEGAL REPRESENTATIVE
(Full name, signature, seal)

APPLICANT
(Full name and signature)

Notes: (*) In case of application for issuance of APC specified in clause 1 Article 11 and clause 1 Article 13, this item is not required.

Appendix No. 02/DKHN

(Enclosed with the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance)

Photo 3x4
(Fan stamped)

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To:  Ministry of Finance (Department of Audit and Accounting Regulation)

1. Full name ……………………………………………………  Male/Female ...................... ............

2. Year of birth ……………………………………  Hometown/Nationality: .....................................

3. ID card/Passport/Citizen card ………… issued on… ../…. /…. at ...

4. Number of the APC: date of issue……………………… to practice accounting service at …………………………… ..

5. Ground for application for re-issuance of APC (*):

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

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

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Title (job)

Working time

Employer

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7. Request the Ministry of Finance to consider re-issuing me with an APC to practice accounting service at  (name of the accounting firm or accounting household business) ………………………………………..

I hereby declare that:

- I am not subject to the case ineligible for accounting practice registration as prescribed in clause 4 Article 58 of the Law on Accounting.

- I will take legal liability for the accuracy and truthfulness of the above-declared information and documents in the application attached to this application.

[Date]……………

CERTIFICATION OF LEGAL REPRESENTATIVE
(Full name, signature, seal)

APPLICANT
(Full name and signature)

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Notes: (*) Clearly state the reason for the loss, damage or destruction.

Appendix No. 03/DKHN

(Enclosed with the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance)

Name of accounting firm or accounting household business: ……………….

Address: ……………………

LIST OF APPLICANTS FOR ISSUANCE OF ACCOUNTING PRACTICE CERTIFICATES

To:  Ministry of Finance (Department of Audit and Accounting Regulation)

(Name of accounting firm, accounting household business): ……….. …………hereby request the Ministry of Finance to issue APCs to applicants in the following list:

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Full name

Year of birth

Hometown ⁽¹⁾ (nationality)

Title

Accountant’s certificate

Validity period of the full-time employment contract until…

Male

Female

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Number

Date of issue

1

2

3

4

5

6

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9

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We hereby declare that:

- The applicants named above are eligible to register to practice accounting service and are currently working under a full-time employment contract at ....  (name of accounting firm, accounting household business): …………. in accordance with the law on accounting.

- We are responsible for the management and employment of the applicants named above in accordance with the law on accounting.

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......, [Date]……………
LEGAL REPRESENTATIVE
(Full name, signature, seal)

Notes: (1) For Vietnamese, write the hometown (province, central-affiliated city); for foreigners, write nationality.

Appendix No. 04/DKHN

(Enclosed with the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance)

CERTIFICATION

OF ACTUAL TIME OF WORKING EXPERIENCE IN FINANCE, ACCOUNTING OR AUDITING

To:  (Name of employer where the accounting practice registrant has worked):

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2. Year of birth:  ........................................................................................................................

3. ID card/Citizen card/Passport number ……… .. Issued on ..../.../.... At ....4. Registered permanent residence:  .....................................................................................

5. Current address:  ...............................................................................................................

Request (name of the employer) ………………… .. to confirm the actual process of doing financial, accounting and auditing work at the unit as follows:

From month ... to month

Title, position

Number of actual months working in finance, accounting and auditing

A

B

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Total

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[Date]……………

CONFIRMED BY THE EMPLOYER
(Signature, full name and seal)

APPLICANT
(Signature, full name)

Appendix No. 05/DKHN

(Enclosed with the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance)

THE MINISTRY OF FINANCE
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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[ordinal number] …issue

Photo 3x4

ACCOUNTING PRACTICE CERTIFICATE

No. …………………..

1. Full name: ………………………………………… Male/Female ...................... ............

2. Year of birth: ………….………. Hometown/Nationality: .........................................................

3. Accountant's certificate, auditor’s certificate No. ……………………… issued on… ../… ../ ……

4. To practice accounting services at: ....................................... ...................................... .............................................................................

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Hanoi, [date]………
BY ORDER OF MINISTER
(Full name, signature and seal)

Appendix No. 06/DKHN

(Enclosed with the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance)

NOTIFICATION

Re: Expired or invalid APC

To:  Ministry of Finance (Department of Audit and Accounting Regulation)

1. Full name: ……………………………………………; Male/Female:  ......................................................

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3. The APC No. …… issued on: …… /…../……to practice accounting services at: .......................................  is expired or no longer valid from ....... /… ../ …… .. as:

(1) I have terminated the employment contract at (name of accounting firm or accounting household business) …………. since ……. according to the Decision on resignation or termination of the employment contract No. …………… .. dated ...... /… ../ …………….

(2) The full-time employment contract No ………………. dated ……/……/…… .. at (name of accounting firm or accounting household business) ………. has expired since ……………… ..

(3) The full-time employment contract No……dated……..at an accounting firm or accounting household business has variations that make it unsatisfied as a full-time employment contract.

(4) The work permit in Vietnam No……….dated………….is expired or no longer valid from .........

(5) ..........................................................................................................................................

(6) ..........................................................................................................................................

I will take legal liability for the accuracy and truthfulness of the above-declared information and documents attached to this Notification.

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…….[Location]….,[date]……………
NOTIFIED BY
(Signature and full name)

Enclosure:

(1)……………………….

(2)……………………….

(3)……………………….

…………………………..

Appendix No. 07/DKHN

(Enclosed with the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance)

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Re: Expired or invalid APC

To:  Ministry of Finance (Department of Audit and Accounting Regulation)

1. Name of accounting firm, accounting household business……..

2. Address…………………………………………………….

3. Phone number…………………………… email: ............................... ................................

4. Certificate of eligibility to provide accounting services number: ……………………………. dated: ………../ ……./ …………5. The APCs of the following accounting practitioners expire or are no longer valid:

No.

Full name

The APC

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Number

Validity period

Expiration or invalidness date

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We will take legal liability for the accuracy and truthfulness of the above-declared information and documents attached to this Notification.

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….[Location]…..,[date]……………
LEGAL REPRESENTATIVE
(Full name, signature, seal)

Appendix No. 08/DKHN

(Enclosed with the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance)

ANNUAL REPORT ON COMPLIANCE WITH REQUIREMENTS FOR ACCOUNTING PRACTICE

1. My name is:  ………….Male/Female ...................... ............

2. Year of birth: ……………………………………; Hometown/Nationality .................................

3. Accountant's certificate, auditor’s  certificate No. ……………………… issued on… ../… ../ ……4. APC number: ……………………. issued on ..../.../..., the period of registration for practicing accounting service is from ..../..../………. to..../..../…….5. Number of hours of lecture at audit or accounting international association from August 16 of the previous year to August 15 of this year (documentary evidence enclosed, if number of hours of lecture is required):

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Name of accounting subject

Time

Number of hours of lecture (*)

Association

Notes

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Total

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X

Number of hours of lecture of accounting laws, Vietnamese taxes, professional ethics of accounting is ……. hours

6. The validity period of the full-time employment contract at the accounting firm or accounting household business (from……to……. or indefinite-duration).

7. In the year of the latest full-time employment contract signed with the accounting firm or accounting household business:

No change

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8. Compliance with the law on accounting from August 16 of the previous year to August 15 of this year:

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Request the Ministry of Finance to consider allowing me to maintain my accounting practice at the accounting firm or accounting household business…………… .. …… in……..[year].

I will take legal liability for the accuracy and truthfulness of the above-declared information and documents attached to this Report.

[Date]……………

LEGAL REPRESENTATIVE
(Full name, signature, seal)

APPLICANT
(Signature, full name)

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Notes: (*) If the accounting practitioner has not had enough hours of lecture, clearly state the reasons in the column "Notes" together with the supporting documents.

Appendix No. 09/DKHN

(Enclosed with the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance)

ANNUAL FINAL REPORT ON COMPLIANCE WITH REQUIREMENTS FOR ACCOUNTING PRACTICE

To:  Ministry of Finance (Department of Audit and Accounting Regulation)

(Name of the accounting firm, the accounting household business) …………………………………………… report to the Ministry of Finance on the compliance with requirements for accounting practice by the accounting practitioners at the unit as follows:

1. Hours of lecture and validity period of the full-time employment contract at the firm/business of the accounting practitioners from August 16 of the previous year to August 15 of this year are as follows:

No.

...

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...

APC No.

Number of hours of lecture

Full-time employment contract

Notes (*)

Validity period until….

Changes to the employment contract in the year (mark x)

Total (*)

Hours of lecture in accounting, Vietnamese taxes, professional ethics

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2. Administrative violations against accounting regulations in the preceding 12 months are as follows:

a) The number of accounting practitioners who do not face administrative penalties related to accounting regulations is .... people.

b) The number of accounting practitioners who face administrative penalties related to accounting regulations is .... people, in specific:

No.

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Subject to administrative penalties related to accounting regulations from August 16 of previous year ago to August 15 this year

(mark x)

Issuing authority

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……[Location]…..,[date]……………
LEGAL REPRESENTATIVE
(Full name, signature, seal)

Enclosure:

- Annual report on compliance with requirements for accounting practice of each accountant;

- A document proving number of hours of lecture at audit or accounting international associations, if required;

- A supporting document of a person whose number of hours of lecture is suspended (if any).

Notes: (*) If the accounting practitioner has not had enough hours of lecture, clearly state the reasons in the column "Notes".