This Circular prescribes that, on an annual basis, trade associations, training institutions and accounting service enterprises obtaining consent from the Ministry of Finance to provide accountants with updated knowledge are responsible to:
Send "Assessment report on results of accountant’s knowledge updating class” by using the new form given in Appendix No. 001/CNKT to this Circular by August 25 each year at the latest.
The report sent in either documentary or electronic form must include the following information:
- Report’s title: Assessment report on results of accountant’s knowledge updating class.
- The report’s required subject matters:
+ Summary of results of accountant’s knowledge updating class;
+ Plan and program for accountant’s knowledge updating class.
Therefore, this Circular gives more details about a report's subject matters, submission procedures and report outline, etc. than stipulated previously.
The Circular No. 44/2019/TT-BTC is going to enter into force on January 1, 2020.
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