The Circular specifies that the inspection of accounting services may be carried out in both indirect and direct form (including regularly or irregularly direct form).
In particular, the period of the regular direct inspection is regulated as follows:
- The inspection will be carried out every 3 years if, within 3 years preceding the inspection date, the inspected accounting service provider:
+ earns at least VND 20 billion each year in the accounting service revenue stated in its financial statement.
+ serves at least 100 customers.
- Other accounting service providers will be inspected at least every 5 years.
(Pursuant to Article 5 of the Regulations annexed to the Decision No. 32/2007/QD-BTC “Accounting or auditing enterprises must be subject to the quality inspection at intervals of 3 years”).
For more details, please read the Circular No. 09/2021/TT-BTC of the Ministry of Finance, in force as of April 1, 2021.
>> CLICK HERE TO READ THE ARTICLE IN VIETNAMESE
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