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NATIONAL
ASSEMBLY
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
88/2015/QH13
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Hanoi,
November 20, 2015
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LAW ON ACCOUNTING
Pursuant to the Constitution of Socialist
Republic of Vietnam;
The National Assembly promulgates the Law on
Accounting.
Chapter I
GENERAL PROVISIONS
Article 1. Scope
This Law provides for contents of accounting
works, accounting apparatus, accountants, accounting services, accounting
management by regulatory bodies, and accounting associations.
Article 2. Regulated
entities
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2. State agencies, organizations, public service
agencies using state budget.
3. Organizations, public service agencies that
do not use state budget.
4. Enterprises established and operated under
Vietnam’s law; branches and representative offices of foreign enterprises
operating in Vietnam.
5. Cooperatives, cooperative associations.
6. Business households, artels.
7. Accountants.
8. Accounting practitioners, enterprises and
households providing accounting services.
9. Accounting associations.
10. Other agencies, organizations, and
individuals involved in accounting and provision of accounting services in
Vietnam.
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In this Law, the terms below are construed as
follows:
1. Financial statement means a system of
financial information of an accounting unit demonstrated according to a form
provided for by accounting standards and accounting regime.
2. Accounting regime means a set of
regulations and instructions on accounting applied to certain fields or works
promulgated by accounting authorities or organizations authorized by accounting
authority
3. Accounting records are documents and
storage devices that contain economic/financial transactions that occur and
have been complete as the basis for making accounting books.
4. Accounting units are the agencies,
organizations and units specified in Clause 1 through 5 Article 2 of this Law
that make financial statements.
5. Original price means the initially
recorded value of an asset or liability. Original price includes the cost of
purchase, handling, transport, assembly, processing, and other direct costs
until the asset is ready to be used.
6. Reasonable value means the value that
is appropriate for market price that can be generated when selling an asset or
transferring a liability at that time.
7. Form of accounting means the forms of
accounting books, procedures and methods for making accounting books, and the
relation among the accounting books.
8. Accounting means collection,
processing, inspecting, analysis, and provision of economic, financial
information in the form of value, objects, and working hours.
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10. Administrative accounting means
collection, processing, inspecting, analysis, and provision of economic,
financial information to serve administrative requirements and the making of
internal economic, financial decisions of the accounting unit.
11. Accounting practitioner means a person
granted the License to provide accounting services prescribed by this Law.
12. Accounting inspection means
examination, assessment of conformity with regulations of law on accounting,
truthfulness and accuracy of accounting information and data.
13. Provision of accounting services
means provision of accounting services, chief accountant’s services, making of
financial statements, accounting consultancy, and other accounting works
defined by this Law for service users.
14. Accounting period means a period of
time from the time the accounting unit starts to make its accounting book to
the time it closes the accounting book to make the financial statement.
15. Economic/financial transactions are
activities that increase or decrease assets and sources of assets of an
accounting unit.
16. Accounting method means the specific
method and procedures for doing each accounting work.
17. Electronic equipment means equipment
operating based on electric, electronic, digital, magnetic technologies,
wireless transmission, optical technologies, electromagnetic technology, or
similar technologies.
18. Accounting documents are accounting
records, accounting books, financial statement, administrative accounting
reports, audit reports, accounting inspection reports, and other documents
relevant to accounting.
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1. Collecting, processing accounting information
and data according to subjects and contents of accounting works, accounting
standards and accounting regime.
2. Inspecting, supervising revenues,
expenditures, debts; inspecting the management, use of assets and sources of
assets; discovering and preventing violations against regulations on finance
and accounting.
3. Analyzing accounting information and data;
advising, proposing solutions for resolving administrative requirements and
making of economic, financial decisions of the accounting unit.
4. Providing accounting information and data as
prescribed by law.
Article 5. Accounting
requirements
1. All economic/financial transactions are fully
recorded into accounting records, accounting books, and financial statements.
2. Accounting information and data are recorded
in a timely manner.
3. Accounting information and data are recorded
in a clear, understandable, and accurate timely manner.
4. Status, nature, contents, and value of
economic/financial transactions are recorded truthfully and objectively.
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6. Accounting information and data are
classified and sorted systematically in a way that can be compared and
verified.
Article 6. Accounting
principles
1. Values of assets and liabilities must be
recorded according to their original prices. After being initially recorded,
regarding certain types of assets and liabilities whose values fluctuate
according to market prices and can be reliably re-determined according to
reasonable values at the end of the financial statement period.
2. Chosen regulations and accounting method must
be consistently applied throughout the fiscal year; where the chosen
regulations and accounting method are changed, the accounting unit must provide
explanation in its financial statement.
3. The accounting unit must collect, record
economic/financial transactions that occur objectively, fully, truthfully, and
in the correct accounting period.
4. Every financial statement must be completely,
accurately, made and sent to competent authority in a timely manner.
Information and data in financial statements of accounting units must be made
publicly available in accordance with Article 31 and Article 32 of this Law.
5. Accounting units shall apply methods for
evaluation of assets, distribute the revenues and expenditures carefully; do
not falsify the results of their economic, financial activities.
6. Financial statements must be made and
presented in a way that correctly reflects the nature of the transactions
rather than their names.
7. Apart from Clause 1 through 6 of this
Article, regulatory bodies, organizations, public service agencies using state
budget shall do accounting according to state budget tables.
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1. Accounting standards comprise the basic
accounting methods and regulations for making financial statements.
2. Code of ethics for accountants comprises regulations
and instructions on principles, application of the code of ethics to
accountants, accounting practitioners, enterprises and households providing
accounting services.
3. The Ministry of Finance shall provide for
accounting standards and codes of ethics for accountants based on international
accounting standards and Vietnam’s conditions.
Article 8. Accounting
subjects
1. Accounting subjects with regard to revenues,
expenditures of state budget, administrative operation; operation of units and
organizations using state budget include:
a) Money, supplies, and fixed assets;
b) Budgets, funds;
c) Internal and external payments of the
accounting unit;
d) Revenues, expenditures, and settlement of
difference between revenue and expenditure;
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e) Financial, credit investment by the State;
g) Debt and settlement of public debt;
h) Public assets;
i) Other property, assets, and liabilities
related to the accounting unit.
2. Accounting subjects with regard to operation
of units and organizations that do not use state budget include assets and
sources of assets specified in Point a, b, c, d, and I Clause 1 of this
Article.
3. Accounting subjects with regard to business
operation, except for the activities specified in Clause 4 of this Article,
include:
a) Assets;
b) Liability and owner’s capital;
c) Revenues, operating cost, incomes, and other
cots;
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dd) Business outcome and distribution thereof;
e) Other property, assets, and liabilities
related to the accounting unit.
4. Accounting subjects with regard to the fields
of banking, credit, insurance, securities, and financial investment include:
a) The subjects specified in Clause 3 of this
Article;
b) Financial and credit investment;
c) Internal and external payments of the
accounting unit;
d) Commitments, guarantees, valuable papers.
Article 9. Financial
accounting, administrative accounting, general accounting, detailed accounting
1. Accounting works of an accounting unit
include financial accounting and administrative accounting.
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a) General accounting involves collection,
processing, recording, and provision of general information about economic and
financial activities of the accounting unit. General accounting uses currencies
to reflect assets, sources of assets, status and outcomes of economic and
financial activities of the accounting unit. General accounting is done based
on information and data of detailed accounting;
b) Detailed accounting involves collection,
processing, recording, and provision of detailed information in the form of
currencies, objects, and working hours of each particular accounting subject of
the accounting unit. Detailed accounting is meant to illustrate general
accounting. Detailed accounting data must be consistent with general accounting
data in an accounting period.
3. The Ministry of Finance shall provide
guidance on application of administrative accounting to each field.
Article 10. Units for
accounting
1. The accounting currency is Vietnam dong; its
Vietnamese symbol is “đ” and international symbol is "VND”. Where an
economic/financial transaction in a foreign currency occurs, the accounting
unit must record the foreign currency and VND at the actual exchange rate,
unless otherwise prescribed by law; if there is not exchange rate between the foreign
currency and VND, it shall be exchanged into another foreign currency that has
an exchange rate with VND.
An accounting unit whose most revenues and
expenditures are in a foreign currency may use such foreign currency as the
accounting currency and has to take legal responsibility for such action and
notify its supervisory tax authority. When making a financial statement which
is used in Vietnam, the accounting unit must convert the foreign currency into
VND at the actual exchange rate, unless otherwise prescribed by law.
2. Items and working hours used as units for
accounting are legal units of measurement of Socialist Republic of Vietnam;
Where an accounting unit uses another unit of measurement, it must be converted
into a legal unit of Socialist Republic of Vietnam.
3. Accounting units are allowed to round
numbers, use abbreviated units when making or publishing their financial
statements.
4. The government shall elaborate and provide
guidance on implementation of this Article.
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1. The language of accounting shall be
Vietnamese. Where a foreign language must be used on an accounting record,
accounting book, or financial statement which is used in Vietnam, it is
required to use both Vietnamese and that foreign language.
2. Numbers used for accounting are Arabic
numerals; the thousands separator is a dot (.); and the decimal mark is a comma
(,).
3. With regard to foreign enterprises, branches
of foreign enterprises or foreign organizations who have to sent their financial
statements to the parent companies or overseas organization, or share the same
transaction management software programs with the parent companies or overseas
organization may use a comma (,) as the thousands separator and a dot as a
decimal mark. In this case, it is required to be noted in the accounting
documents, accounting books, and financial statements; the financial statements
submitted to tax authorities, statistics authorities, and other competent
authorities shall comply with Clause 2 of this Article.
Article 12. Accounting
periods
1. Accounting periods include annual accounting
periods, quarterly accounting periods, and monthly accounting periods. To be
specific:
a) An annual accounting period is 12 months from
January 01 to the end of December 31. Any accounting unit, because of its
difference in organizational structure or operation, that is allowed to begin
the annual accounting period on the 1st of the first month of a quarter
and end it on the last day of the last month of the next four quarter must
notify the finance authority and tax authority.
b) A quarterly accounting period lasts for 03
months from the 1st of the first month of the quarter to the last
day of the last month of the quarter;
c) A monthly accounting period lasts for 01
month from the 1st to the last day of the month.
2. Accounting periods of a new accounting unit:
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b) The first accounting period of another
accounting unit other than a new enterprise begins on the issuance date of the
decision on establishment of the accounting unit and ends on the last day of
the annual, quarterly, or monthly accounting period specified in Clause 1 of
this Article.
3. Where an accounting unit is divided,
consolidated, merged, converted, transferred, dissolved, shut down, or
bankrupt, the last accounting period begins on the first day of the annual,
quarterly, or monthly accounting period specified in Clause 1 of this Article
and ends on the day preceding the effective date of the decision on division,
consolidation, merger, conversion, transfer, dissolution, shutdown, or
bankruptcy of the accounting unit.
4. If the first or last annual accounting period
is shorter than 90 days, it may be aggregated with the next or previous annual
accounting period, respectively; the first or last annual accounting period
must be shorter than 15 months.
Article 13. Prohibited acts
1. Forging, making false statements in,
falsifying accounting records or other accounting documents, or forcing another
person to do so.
2. Intentionally providing, verifying false
accounting information and data, or colluding with another person in doing so
or forcing another person to do so.
3. Leaving assets, liabilities of the accounting
unit or related to the accounting unit from the accounting books.
4. Destroying or deliberately damaging
accounting documents before the expiration of the retention period specified in
Article 41 of this Law.
5. Promulgating, publishing accounting standards
or accounting regimes ultra vires.
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7. Allowing the manager or operator of an
accounting unit to act as its accountant, warehouse-keeper, or treasurer,
except for private enterprises and any limited liability company owned by a
single individual.
8. Assigning or hiring people that fail to
satisfy all standards and requirements specified in Article 51 and Article 54
of this Law as accountants or chief accountants.
9. Renting, borrowing, leasing out, or lending
the accountant certificate or Certificate of Accounting Practice Registration
in any shape or form.
10. Establishing two or more accounting book
systems or providing, publishing financial statements that contain inconsistent
data in the same accounting period.
11. Providing accounting services without the
Certificate of eligibility to provide accounting services or practice
accounting without satisfying all requirements specified in this Law.
12. Use the phrase “dịch vụ kế toán”
(“accounting services”) in the enterprise’s name without the Certificate of
eligibility to provide accounting services after 06 months from the issuance
date of the Certificate of Enterprise Registration, or while the enterprise has
stopped providing accounting services.
13. Hiring individuals or organizations that
fail to satisfy all requirements for practicing accounting or providing
accounting services to provide accounting services.
14. Accounting practitioners and accounting
firms colluding with their clients in providing or verifying false accounting
information and data.
15. Other prohibited acts according to
regulations of law against corruption in accounting works.
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1. Accounting documents and data have the legal
value and used for publishing as prescribed by law.
2. Accounting documents and data are the basis
for formulating and approving plans, estimates, financial statements, and
evaluation of violations.
Article 15. Responsibility
for management, use, provision of accounting information and documents
1. Accounting units are responsible for
management, use, preservation, and retention of accounting documents.
2. Accounting units have the responsibility to
provide accounting information and documents in a timely, complete, truthful,
and transparent manner to other agencies, organizations, and individuals as
prescribed by law.
Chapter II
CONTENTS OF ACCOUNTING
WORKS
Section 1. ACCOUNTING RECORDS
Article 16. Contents of
accounting records
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a) Name and number of the accounting record;
b) Date of the accounting record;
c) Name, address of the entity that makes the
accounting record;
d) Name, address of the entity that receives the
accounting record;
dd) Contents of the economic/financial
transaction that occurs;
e) Quantity, unit price, amount of the
economic/financial transaction in number; total amount of accounting records
serving collection or payment of money in both number and words;
g) Signatures, full names of the persons who
make, approve the accounting record, and relevant persons
2. Apart from the primary contents specified in
Clause 1 of this Article, an accounting record may have other contents
depending on its type.
Article 17. Electronic
records
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2. Electronic records must ensure security and
integrity of data and information being used and stored, be managed and
inspected to avoid illegal access, duplication, or piracy. Electronic records
are managed as if accounting documents in original forms when they are created,
sent, or received, provided there are suitable devices for using them.
3. When a physical record is converted into an
electronic one and vice versa, the electronic may be used for making the
economic/financial transaction; the physical record is only for retention, not
for making transactions or payments.
Article 18. Making and
retention of accounting records
1. An accounting record shall be made for each
economic/financial transaction that occurs during the operation of an
accounting unit. Only one accounting record shall be made for each
economic/financial transaction.
2. Accounting records must be made in a clear, complete,
timely, and accurate manner in accordance with the set form. If an accounting
record form is not available, the accounting unit may design its own accounting
records as long as they have sufficient contents specified in Article 16 of
this Law.
3. Economic/financial transactions on accounting
records must not be abbreviated, erased, changed; Text must be written by pen;
digits and letters must be written continuously without interruption; blank
spaces must be crossed out. Accounting records that are changed are not valid
for payment and recording in accounting books. Every incorrect accounting
record must be crossed out.
4. An accounting record must have a sufficient
number of copies as prescribed. Contents of the copies of an accounting record
for an economic/financial transaction must be identical.
5. The persons who make, approve, and other
persons that sign the accounting record are responsible for its content.
6. Electronic accounting records must comply
with provisions of Article 17, Clause 1 and Clause 2 of this Article.
Electronic accounting records shall be printed and retained in accordance with
Article 41 of this Law. If electronic records are stored in electronic devices
instead of being printed, it is required to ensure safety and security of
information and accessibility during the retention period.
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1. An accounting record must sufficient
signatures. Accounting records must be signed with indelible ink. It is
prohibited to use red ink or rubber signature stamps on accounting records.
Signatures on accounting records appended by the same person must be
consistent. The Government shall provide for signatures on accounting records
appended by visually impaired people.
2. Accounting records must be signed by
competent persons or authorized persons. It is prohibited to sign an accounting
record that does not have sufficient content.
3. Accounting records on payment must be signed
by the person competent to approve payments and the chief accountant or an authorized
person before making such payment. Every copies of an accounting record on
payment must be signed.
4. Electronic records must bear electronic
signatures. Signatures on electronic records are as valid as signatures on
physical records.
Article 20. Invoices
1. Invoices are accounting records made by goods
sellers and service providers to record information about the goods sale or
service provision as prescribed by law.
2. The content and appearance of invoices,
procedures for making, managing, and using invoices shall comply with
regulations of law on taxation.
Article 21. Management and
use of accounting records
1. Information and data on accounting records
are the basis for making accounting books.
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3. Only competent authorities are entitled to
impound, confiscate, or seal accounting records. Where accounting records are
impounded or confiscated, the competent authority shall photocopy the records
impounded or confiscated, append signature on the copies, and give the copies
to the accounting unit; make a record which specifies the reasons for
impoundment of confiscation, quantity of each type of accounting records
impounded or confiscated, and append the signature and seal on the record.
4. The competent authority that seals accounting
records shall issue a record which specifies the reasons for sealing, quantity
of each type of accounting records sealed, and append the signature and seal on
the record.
Section 2. ACCOUNTS AND
ACCOUNTING BOOKS
Article 22. Accounts and
account system
1. Accounts are used for classifying and
systemizing economic/financial transactions.
2. The account system consists of necessary accounts.
Each accounting unit may only use one account system for financial accounting
as prescribed by the Ministry of Finance.
3. The Ministry of Finance shall promulgate
specific regulations on accounts and account systems of the following
accounting units:
a) Accounting units responsible for revenues and
expenditures of state budget;
b) Accounting units using state budget;
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d) Accounting units that are enterprises;
dd) Other accounting units.
Article 23. Options to
apply an account system
1. Each accounting unit shall select an account
system from the account systems established by the Ministry of Finance.
2. An accounting unit may detail the selected
accounts to serve its purpose.
Article 24. Accounting books
1. Accounting books are used for recording
economic/financial transactions that occurred and are related to the accounting
unit.
2. Each accounting book must specify the name of
the accounting unit; name, opening date, closing date of the book; signature of
the book maker, chief accountant, legal representative of the accounting unit,
page numbers, and overlapping seals.
3. Each accounting book must have:
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b) Numbers and dates of accounting records that
serve as the basis for making the entries;
c) Summary of economic/financial transactions
that occurred;
d) Amount of money of economic/financial
transactions recorded in the accounts;
dd) Opening balance, transactions that occur
during the period, and closing balance.
4. Accounting books include the general
accounting book and detailed accounting books.
5. The Ministry of Finance shall promulgate
specific regulations on accounting books.
Article 25. Accounting book
system
1. Each accounting unit shall select an
accounting book system from the accounting book systems established by the
Ministry of Finance.
2. Each accounting unit shall use only one
accounting book system for an annual accounting period.
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Article 26. Opening,
recording, closing, and retention of accounting books
1. Accounting books shall be opened at the
beginning of the annual accounting period; new accounting units shall open
their accounting books from the inauguration date.
2. Accounting records are the basis for making
accounting books.
3. Accounting books must be made clearly,
completely, and in a timely manner. Information and data recorded in the
accounting books must be accurate, truthful, and consistent with accounting
records.
4. Economic/financial transactions must be
recorded in the accounting books in chronological order. Information and data
recorded in accounting books of the next year must continue those on the accounting
books of the preceding year. An accounting book must be continuously made from
the beginning to the closing of the book.
5. Information and data on the accounting books
must be recorded by pen, must not be inserted at the top or bottom and must not
overlap; no lines shall be skipped; any empty space of the page must be crossed
out; if one page is not enough, a sum must be done at the end of each page and
carried forward to the next page.
6. The accounting unit must close its accounting
books at the end of the accounting period before making the financial statement
and in other cases specified by law.
7. Accounting units may make electronic
accounting books. Electronic accounting books must comply with regulations on
accounting books in Article 24, Article 25, Clause 1, 2, 3, 4, and 6 of this
Article, except for regulations on the overlapping seal. After electronic
accounting books are closed, they must be printed out and bound into books for
each annual accounting period in order to be retained. If electronic accounting
books are stored in electronic devices instead of being printed, it is required
to ensure safety and security of information and accessibility during the
retention period.
Article 27. Correcting
accounting books
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a) Cross out the error, write the correct text
or number above, and request the chief accountant to sign next to it;
b) Rewrite the incorrect number in red ink or in
round brackets, then write the correct number and request the chief accountant
to sign next to it;
c) Issue “chứng từ điều chỉnh" (“corrective
note”) and write the difference.
2. If an error is found in an accounting book
before the annual financial statement is submitted to a competent authority,
rectification must be made in the accounting books of the same year.
3. If an error is found in an accounting book
after the annual financial statement is submitted to a competent authority,
rectification must be made in the accounting books of the year in which the
error is found and explanation must be provided.
4. Rectification of electronic accounting books
shall apply the method specified in Point c Clause 1 of this Article.
Article 28. Evaluation and
recording according to reasonable value
1. Assets and liabilities to be evaluated and
recorded according to their reasonable values at the end of the financial
statement period include:
a) Financial instruments required by accounting
standards to be recorded and re-evaluated according to their reasonable values
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c) Other assets and liabilities whose values
regularly fluctuate and required by accounting standards to be re-evaluated
according to their reasonable values.
2. Re-evaluation of assets and liabilities
according to their reasonable values must be well founded. If the values cannot
be reliably determined, assets and liabilities shall be recorded at their
original prices.
3. The Ministry of Finance shall regulates
assets and liabilities to be recorded and re-evaluated according to reasonable
values, accounting method for recording and re-evaluating according to
reasonable values.
Section 3. FINANCIAL
STATEMENTS
Article 29. Financial
statements of accounting units
1. Financial statements of an accounting unit
are used for aggregating and describing its financial conditions and
performance. Financial statements of an accounting unit include:
a) Financial condition statement;
b) Business performance statement;
c) Cash flow statement;
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dd) Other statements defined by law.
2. Financial statements of an accounting unit
are made as follows:
a) Each accounting unit shall make the financial
statement at the end of the annual accounting period, unless otherwise
prescribed by law;
c) Financial statements shall be based on
figures after accounting books are closed. The superior accounting unit shall
make a general financial statement or consolidated financial statement based on
financial statements of inferior accounting units;
c) Financial statements must be made correctly
in terms of contents, method, and consistency accounting periods; any
difference in presentation of financial statements of different accounting
periods must be explained;
d) Financial statements shall bear the
signatures of the makers, the chief accountant, and the legal representative of
the accounting unit. The persons who sign a financial statement are responsible
for its content.
3. The annual financial statement of an
accounting unit shall be submitted to the competent authority within 90 days
from the end of the annual accounting period as prescribed by law.
4. The Ministry of Finance shall promulgate
specific regulations on financial statements in each field; responsibility,
maker, period, method, deadline, places for submission of financial statements,
and publishing of financial statements.
Article 30. Financial
statements of the State
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2. Financial statements of the State provide
information about revenues and expenditures of state budget, public funds,
public debts, state capital in enterprises, assets, sources of capital, and use
of state capital. Financial statements of the State include:
a) Financial condition statement;
b) Statement of financial activity result;
c) Cash flow statement;
d) Note to financial statements of the State.
3. Financial statements of the State are made as
follows:
a) The Ministry of Finance shall make nationwide
financial statements, submit them to the Government for reporting to the
National Assembly; direct State Treasuries to take charge and cooperate with
finance authorities in making financial statements of local governments and
submitting them to the People’s Committees of provinces for reporting to the
People’s Councils of provinces;
b) Other regulatory agencies, public service
agencies, business organizations, and relevant units shall make their own
financial statements and provide financial information serving the making of
nationwide and local financial statements.
4. Financial statements of the State shall be
made and submitted to the National Assembly or the People’s Council at the same
time as the state budget statement according to the Law on State budget.
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Article 31. Published
contents of financial statement
1. Accounting units using state budget shall
publish information about revenues, expenditures of state budget in accordance
with the Law on State budget.
2. Accounting units that do not use state budget
shall publish their annually revenue and expenditure statements.
3. Accounting units using the people’s
contributions shall publish the purposes and use of such contributions,
contributors, contributed amount, results, revenues and expenditures related to
such contributions.
4. Accounting units doing business shall publish:
b) Assets, liabilities and owner’s capital;
b) Business performance;
c) Development and use of funds;
d) Workers’ incomes;
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5. Financial statements of accounting units that
are, by law, required to be audited must be enclosed with audit reports made by
the auditing bodies.
Article 32. Manners and
deadline for publishing financial statements
1. A financial statement shall be published in
one of the following manner:
a) Publication;
b) Written notice;
c) Posting;
d) Publication on a website;
dd) Other manners prescribed by law.
2. The manners and deadlines for publishing
financial statements of accounting units using state budget shall comply with
regulations of law on state budget.
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4. Accounting units doing business shall publish
their annual financial statements within 120 days from the end of the annual
accounting period. Where regulations of law on securities, credit, or insurance
provide for different manners and deadlines for publishing financial
statements; such regulations shall apply.
Article 33. Audit of
financial statements
1. Financial statements of accounting units that
are, by law, required to be audited must be audited before they are submitted
to competent authorities and published.
2. Audited accounting units shall comply with
regulations of law on audit.
3. Audited financial statements of accounting
units must be enclosed with audit reports when being submitted to competent
authorities.
Section 4. ACCOUNTING
INSPECTION
Article 34. Accounting
inspection
1. Accounting units shall have their accounting
works inspected by competent authorities. Accounting inspection shall only be
carried out under a decision of a competent authority as prescribed by law,
except for the authorities specified in Point b Clause 3 of this Article.
2. The authorities that are competent to decide
accounting inspection include:
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b) Other Ministries, ministerial agencies,
Governmental agencies, other central agencies shall decide accounting
inspection of accounting units under their management;
c) The People’s Committees of provinces shall
decide accounting inspection of accounting units in their provinces;
d) Superior units shall decide accounting
inspection of affiliated units.
3. The authorities that are competent to carry
out accounting inspection include:
a) The authorities specified in Clause 2 of this
Article;
b) State inspection agencies, finance inspection
agency, State Audit Agency, tax authorities during inspection and audit of
accounting units.
Article 35. Contents of
accounting inspection
1. An accounting inspection consists of:
a) Inspection of performance of accounting
works;
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c) Inspection of the organization structure and
provision of accounting services;
d) Inspection of the adherence to other regulations
of law on accounting.
2. The accounting inspection content must be
specified in the decision on accounting inspection, except for the case in
Point b Clause 3 Article 34 of this Law.
Article 36. Duration for
accounting inspection
The Duration of an accounting inspection is
decided by the authority competent to carry out the accounting inspection but
not exceeding 10 days, excluding days off and public holidays defined by the
Labor Code. If the inspection content is complicated and thus requires more
time to evaluate and draw a conclusion, the inspecting authority may extend the
duration for up to 05 days, excluding days off and public holidays defined by
the Labor Code.
Article 37. Rights and
obligations of accounting inspectorates
1. During an accounting inspection, the
inspectorate must announce the decision on accounting inspection, except for
the inspectorates and audit commissions specified in Point b Clause 3 Article
34 of this Law. The accounting inspectorate is entitled to request the accounting
unit to provide accounting documents related to the accounting inspection
content and explanation where necessary.
2. At the end of the inspection, the
inspectorate shall make an inspection record and gives one copy to the
inspected unit; Any violations against regulations of law on accounting shall,
if they are within the competence of the inspectorate, be dealt with or, if
they are beyond the competence of the inspectorate, transferred to a competent
authority as prescribed by law.
3. The chief of the inspectorate is responsible
for the inspection conclusion.
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Article 38. Rights and
obligations of inspected accounting units
1. The inspected accounting unit has the
obligations to:
a) Provide the inspectorate with accounting
documents related to the accounting inspection content and explanation at the
request of the inspectorate;
b) Comply with the conclusion given by the
inspectorate.
2. The inspected accounting unit has the rights
to:
a) Refuse the inspection if it is suspected to
be beyond the competence of the inspectorate as prescribed in Clause 2 and
Clause 3 Article 34, or the inspection contents are not conformable with
Article 35 of this Law;
b) File complaints to a competent authority if
the conclusion given by the inspectorate is not concurred with.
Article 39. Internal
control and audit
1. Internal control means establishment and
implementation of internal mechanism, policies, procedures, and regulations
conformable with law meant to prevent, discover, and deal with the risks and
meet the set requirements.
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a) Its assets are protected from improper and
inefficient use;
b) The transactions are approved intra vires and
fully recorded as the basis for making and presenting truthful and reasonable
financial statements.
3. Internal audit means inspection, assessment,
and supervision of the completeness, appropriateness, and effectiveness of
internal control.
4. Objectives of internal audit:
a) Inspect the compatibility, effectiveness, and
efficiency of the internal control system;
b) Inspect and certify the quality, reliability
of economic and financial information of the financial statement and
administrative accounting report before they are submitted;
c) Inspect the adherence to the rules for
operation, management, observance of law, regulations on finance, accounting,
policies, resolutions, and decisions of the heads of the accounting unit;
d) Discover weaknesses in the management system;
propose solutions for improvement of the management system of the accounting
unit.
5. The Government shall regulate internal audit
of enterprises, regulatory agencies, and public service agencies.
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Article 40. Stocktaking
1. Stocktaking means measurement of quantity,
verification and assessment of quality and value of existing assets and sources
of capital at that time in comparison with figures in the accounting books.
2. An accounting unit shall conduct stocktaking
in the following cases:
a) At the end of the annual accounting period;
b) Total division, partial division,
consolidation, merger, dissolution, shutdown, bankruptcy, transfer, or lease of
the accounting unit;
c) Conversion of type of business of the
accounting unit;
d) Occurrence of conflagration, flood, and other
unexpected damage;
dd) Re-evaluation of assets under a decision of
a competent authority;
e) Other cases prescribed by law.
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4. The stocktaking must truthfully reflect the
assets and sources of assets. The persons who make and sign the stocktaking
report are responsible for it.
Article 41. Preservation
and retention of accounting documents
1. Accounting documents must be fully and safely
preserved by accounting units.
2. In case of impoundment of confiscation of
accounting documents, it is required to have a record and copies of the
impounded or confiscated accounting documents; in case of loss or damage of
accounting documents, it is required to have a record and copies of documents
or a certification.
3. Accounting documents shall be retained for 12
months from the end of the annual accounting period or completion of accounting
works.
4. The legal representative of the accounting
unit is responsible for the preservation and retention of accounting documents.
5. Duration of retention of accounting
documents:
a) For accounting documents serving management
and operation of the accounting unit, including those not directly used for
making accounting books and financial statements: at least 05 years;
b) For accounting documents directly used for
making accounting books, financial statements, accounting books, and annual
financial statements: at least 10 years, unless otherwise prescribed by law;
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6. The Government shall regulates types of
accounting documents that need retaining, duration of retention, beginning time
of retention mentioned in Clause 5 of this Article, places for retention, and
procedures for destruction of accounting documents.
Article 42. Responsibility
of accounting units for loss or damage of accounting documents
Where accounting documents are lost or damaged,
the accounting unit shall immediately:
1. Check, determine the quantity, conditions,
cause of the loss or damaged; notify relevant entities and competent
authorities;
2. Organize a restoration of damaged accounting
documents;
3. Contact entities having transactions and
accounting documents for photocopying the documents or certifying the loss or
damage of accounting documents;
4. Regarding accounting documents about assets
that cannot be restored as set out in Clause 2 and Clause 3 of this Article, it
is required to conduct stocktaking to remake the accounting documents that are
lost or damaged.
Section 6. ACCOUNTING WORKS
IN CASE OF TOTAL DIVISION, PARTIAL DIVISION, CONSOLIDATION, MERGER, CONVERSION,
DISSOLUTION, SHUTDOWN, BANKRUPTCY OF ACCOUNTING UNITS
Article 43. Accounting
works in case of total division of an accounting unit
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a) Close accounting books, conduct stocktaking, determine
unpaid debts, and make a financial statement;
b) Distribute assets and unpaid debts, make a
transfer note, and make the accounting books according to such transfer note;
c) Transfer accounting documents about the
assets and unpaid debts to the new accounting units
2. According to the transfer note, new
accounting units shall open and make their accounting books in accordance with
this Law.
Article 44. Accounting
works in case of partial division of an accounting unit
1. The accounting unit (transferor unit) that
undergoes a partial division and establishes a new accounting unit (transferee
unit) shall perform the following works:
a) Conduct stocktaking, determine unpaid debts
of the transferee unit;
b) Transfer assets and unpaid debts of the
transferee unit, make a transfer note, and make accounting books according to
such transfer note;
c) Transfer accounting documents about the
assets and unpaid debts to the transferee unit; the transferor unit shall
retain accounting documents that are not transferred in accordance with Article
41 of this Law.
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Article 45. Accounting
works in case of consolidation of accounting units
1. Where several accounting units (consolidating
units) are consolidated into a new accounting unit (consolidated unit), the
following works shall be performed:
a) Close accounting books, conduct stocktaking,
determine unpaid debts, and make a financial statement;
b) Transfer all assets and unpaid debts, make a
transfer note, and make accounting books according to such transfer note;
c) Transfer all accounting documents to the
consolidated unit.
2. The consolidated unit shall:
a) Open and make its accounting books according
to the transfer note and in conformity with this Law;
b) Consolidate financial statements of
consolidating units into a financial statement of the consolidated unit;
c) Receive, retain accounting documents of
consolidated units.
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1. The accounting unit that is acquired by
another accounting unit (acquirer) shall:
a) Close accounting books, conduct stocktaking,
determine unpaid debts, and make a financial statement;
b) Transfer all assets and unpaid debts, make a
transfer note, and make accounting books according to such transfer note;
c) Transfer all accounting documents to the
acquirer.
2. The acquirer shall make its accounting books
according to the transfer note and in conformity with this Law.
Article 47. Accounting
works in case of conversion of an accounting unit
1. The converted accounting unit shall:
a) Close accounting books, conduct stocktaking,
determine unpaid debts, and make a financial statement;
b) Transfer all assets and unpaid debts, make a
transfer note, and make accounting books according to such transfer note;
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2. According to the transfer note, new converted
unit shall open and make their accounting books in accordance with this Law.
Article 48. Accounting
works in case of dissolution, shutdown, or bankruptcy of an accounting unit
1. The accounting unit that is dissolved or shut
down shall:
a) Close accounting books, conduct stocktaking,
determine unpaid debts, and make a financial statement;
b) Open an accounting book to monitor
economic/financial transaction related to the dissolution or shutdown;
c) Transfer all accounting documents of the
dissolved or shut down accounting unit to the superior accounting unit or an
entity in charge of document retention in accordance with Article 41 of this
Law.
2. Where an accounting unit is declared
bankrupt, the declaring court shall appoint a person in charge of the
accounting works specified in Clause 1 of this Article.
Chapter III
ORGANIZATION OF
ACCOUNTING APPARATUS AND ACCOUNTANTS
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1. Every accounting unit must organize the accounting
apparatus, appoint accountants, or purchase external accounting services.
2. The organization of the accounting apparatus,
appointment of accounting, the chief accountant, accounting practitioners, or
purchase of accounting services or chief accountant’s services shall comply
with regulations of the Government.
Article 50.
Responsibilities of accounting unit’s legal representative
1. Organize the accounting apparatus,
appointment of accountants, or decide to hire accounting firms or accounting households
in accordance with this Law.
2. Appoint the chief accountant or purchase
chief accountant’s services in accordance with this Law, unless otherwise
prescribed by other laws.
3. Organize and direct accounting works in the
accounting unit in accordance with regulations of law on accounting and take
responsibility for the damage caused by the legal representative’s misconduct;
take joint responsibility for misconduct by others people under the legal
representative’s management.
4. Organize internal accounting inspection and
accounting inspection of inferior units.
Article 51. Standards,
rights and obligations of accountants
1. Every accountant must meet the standards
below:
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b) Have professional accounting knowledge and
skills.
2. Accountants have the right to perform
accounting works independently.
3. Accountants must comply with regulations of
law on accounting, perform given tasks, and take responsibility for their
performance. When an accountant is replaced, the replaced accountant shall hand
over his/her works and documents to the replacing accountant. The replaced
accountant is still responsible for the accounting works done during his/her
practice.
Article 52. People prohibited
from practicing accounting
The following people are prohibited from
practicing accounting:
1. Minors; people who completely or partly lose
their civil capacity as declared by the court; people forcibly sent to reform
schools or rehabilitation centers.
2. People banned from practicing accounting
under an effective court’s judgment or decision; people undergoing criminal
prosecution; people sentenced to imprisonment or were convicted of economic crimes
or other crimes related to finance, accounting and have not had their criminal
records expunged.
3. Parents, adoptive parents, spouses, children,
siblings of the legal representative, head, Director, General Director,
deputies of the head, Deputy Director, Deputy General Director in charge of
finance – accounting, and the chief accountant of the same accounting unit,
except for private enterprises, single-member limited liability companies owned
by individuals, and other cases specified by the Government.
4. People holding the position of managers,
executive officers, treasurers, warehouse-keepers, buyers or sellers of assets
in the same accounting unit except for private enterprises, single-member
limited liability companies owned by individuals, and other cases specified by
the Government.
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1. The chief accountant is the head of a unit’s
accounting apparatus and in charge of execution of accounting works therein.
2. Chief accountants of regulatory agencies,
organizations and public service agencies using state budget, and enterprises
whose over 50% charter capital is held by the State, apart from the tasks
specified in Clause 1 of this Article, are also responsible for assisting the
accounting units’ legal representatives in financial supervision of the
accounting units.
3. The chief accountant is subject to direction
by the accounting unit’s legal representative and also direction and inspection
by the chief accountant of the superior accounting unit, if any, in terms of professional
works.
4. Where the chief accountant is replaced by
another accountant, such accountant must satisfy the standards and conditions
specified in Clause 1 Article 54 of this Law, and perform the chief
accountant’s rights and obligations specified in Article 55 of this Law.
Article 54. Standards and
conditions chief accountants
1. A chief accountant must meet the standards
below:
a) Meet the standards specified in Clause 1
Article 51 of this Law;
b) Have at least an associate degree in
accounting;
c) Have a certificate of training in chief
accountant’s techniques;
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2. The Government shall specify standards and
conditions for chief accountants that suit each type of accounting units.
Article 55. Rights and
obligations of chief accountants
1. A chief accountant has the responsibility to:
a) Comply with regulations of law on accounting
and finance of accounting units;
b) Organize the operation of the accounting
apparatus in accordance with this Law;
c) Make financial statements in accordance with
accounting regimes and accounting standards.
2. The chief accountant has the right to perform
accounting works independently.
3. Chief accountants of regulatory agencies,
organizations and public service agencies using state budget, and enterprises
whose over 50% charter capital is held by the State, apart from the rights
specified in Clause 2 of this Article, also have the right to:
a) Offer opinions in writing about employment,
reassignment, pay raise, commendation, and disciplinary actions for
accountants, warehouse-keepers, and treasurers;
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c) Preserve his/her opinions in writing if they
are at odds with that of the decision maker;
d) Submit written reports to the legal
representative of the accounting unit on discovered violations against
regulations of law on finance and accounting in the unit. If the decision has
to be complied with, the report shall be sent to the person superior to the
decision maker or a competent authority. In this case the chief accountant is
not responsible for the implementation of such decision.
Article 56. Purchase of
accounting services and chief accountant’s services
1. An accounting unit may enter into a contract
with an accounting firm or accounting household to provide accounting services
or chief accountant’s services in accordance with law.
2. The purchase of accounting services or chief
accountant’s services must be made into a contract in accordance with law.
3. The accounting unit that purchases accounting
services or chief accountant’s services shall provide adequate and accurate
information and documents related to such services and fully pay for the services
as agreed in the contract.
4. The hired chief accountant must satisfy the
standards and conditions specified in Article 54 of this Law.
5. Accounting firms, accounting households,
hired accountants, and hired chief accountants are responsible for accounting
information and data as agreed in the contracts.
Chapter IV
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Article 57. Accountant
certificate
1. A person must meet the standards below in
order to obtain the accountant certificate:
a) Comply with professional ethics, be truthful,
integrated, and abide by law.
b) Have a bachelor’s degree or higher in
finance, accounting, audit, or another discipline specified by the Ministry of
Finance;
c) Pass the examination for the accountant
certificate.
2. The holder of an accounting expert
certificate or accounting practitioner certificate issued by a foreign
organization or an international accounting organization that is accredited by
the Ministry of Finance of Vietnam shall be granted an accountant certificate
if he/she pass the examination in Vietnam’s economics, finance, and accounting
laws and meet the standards specified in Point a Clause 1 of this Article.
3. The Ministry of Finance shall specify
conditions for taking the examination for the accountant certificate, procedures
for issuance and revocation of the accountant certificate.
Article 58. Registration of
accounting practice
1. The holder of an accountant certificate or
auditor certificate according to the Law on Independent audit may register
his/her accounting practice through an accounting firm or accounting household
if he/she:
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b) Has at least 36 months’ experience of
finance, accounting, or audit works since graduation from university; and
c) Has participated in every mandatory refresher
course.
2. The person who satisfies all conditions in
Clause 1 of this Article may register and be granted the Certificate of
Accounting Practice Registration The Ministry of Finance shall specify
procedures for issuance and revocation of the Certificate of Accounting
Practice Registration.
3. The Certificate of Accounting Practice
Registration is only valid when its holder has a full-time contract with an
accounting firm or an accounting household.
4. The following people must not register accounting
practice:
a) Officials and public employees; professional
servicemen and officers; national defense workers and public employees, police
officers.
b) People banned from practicing accounting
under an effective court’s judgment or decision; people undergoing criminal
prosecution; people sentenced to imprisonment or were convicted of economic
crimes or other crimes related to finance, accounting and have not had their
criminal records expunged; people put on probation, and people forcibly sent to
reform schools or rehabilitation centers.
c) People convicted of serious economic crimes
and have not had their criminal records expunged.
d) Any person that incurred a penalty for an
administrative violation against regulations of law on finance, accounting, audit
within the previous 06 months, if the penalty is a warning, or 01 years, if the
penalty is other than a warning.
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Article 59. Accounting
firms
1. An accounting firm may be in established in
the form of:
a) A multi-member limited liability company; or
b) A partnership; or
c) A private enterprise.
2. The firm may only provide accounting services
after all conditions specified in this Law are satisfied and the Certificate of
eligibility to provide accounting services is obtained.
3. The accounting firm must not contribute
capital to establishment of another accounting firm, except for contribution of
capital together with a foreign accounting firm to establishment of an accounting
firm in Vietnam.
4. The foreign accounting firm shall provide
accounting services in Vietnam in the following manners:
a) Contributing capital together with an
existing accounting firm in Vietnam to establish an accounting firm;
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c) Provide accounting services across the border
as prescribed by the Government.
Article 60. Conditions for
issuance of the Certificate of eligibility to provide accounting services
1. A multi-member limited liability company
shall be granted the Certificate of eligibility to provide accounting services
after all of the conditions below are satisfied:
a) The company has a Certificate of Enterprise
Registration, Investment Registration Certificate, or an equivalent document as
prescribed by law;
b) At least two capital contributors (members)
are accounting practitioners;
c) The legal representative, Director or General
Director of the company is an accounting practitioner;
d) The accounting practitioners’ holdings in the
enterprise, the holdings of members being organizations are conformable with
regulations of the Government.
2. A partnership shall be granted the
Certificate of eligibility to provide accounting services after all of the
conditions below are satisfied:
a) The partnership has a Certificate of
Enterprise Registration, Investment Registration Certificate, or an equivalent
document as prescribed by law;
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c) The legal representative, Director or General
Director of the partnership is an accounting practitioner.
3. A private enterprise shall be granted the
Certificate of eligibility to provide accounting services after all of the
conditions below are satisfied:
a) The enterprise has a Certificate of Enterprise
Registration, Investment Registration Certificate, or an equivalent document as
prescribed by law;
b) There are at least two accounting
practitioners in the enterprise;
c) The owner of the private company, who holds
the position of Director, is an accounting practitioner.
4. A branch in Vietnam of a foreign accounting
firm shall be granted the Certificate of eligibility to provide accounting
services after all of the conditions below are satisfied:
a) The foreign accounting firm is permitted to
provide accounting services according to regulations of law of its home
country;
b) There are at least two accounting
practitioners, including the Director or General Director of the branch;
c) The Director or General Director of the
branch does not concurrently hold the position of manager or executive officer
of another enterprise in Vietnam;
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5. Within 06 months from the date of accounting
service registration, if the accounting firm or branch of a foreign accounting
firm is not granted the Certificate of eligibility to provide accounting
services, or the Certificate of eligibility to provide accounting services has
been revoked, the accounting firm or branch of a foreign accounting firm must
promptly request the business registration authority to remove the phrase “dịch
vụ kế toán” (“accounting services”) from its name.
Article 61. Application for
Certificate of eligibility to provide accounting services
1. An application form for the Certificate of
eligibility to provide accounting services.
2. Copies of the Certificate of Enterprise Registration,
Investment Registration Certificate, or an equivalent document.
3. Copies of Certificates of Accounting Practice
Registration of accounting practitioners.
4. Employment contracts between the accounting
firm and accounting practitioners.
5. Documents proving capital contribution (for
limited liability companies).
6. The company’s charter (for partnerships and
limited liability companies).
7. A written commitment to take responsibility
by the foreign firm; documents proving the foreign firm is permitted to provide
accounting services (for branches in Vietnam of foreign accounting firms).
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1. Within 15 days from the receipt of the
satisfactory application, the Ministry of Finance shall issue the Certificate
of eligibility to provide accounting services. If the application is rejected,
explanation must be provided in writing.
2. If the application needs clarifying, the
Ministry of Finance shall request the applicant to provide explanation. The
time limit for issuance of the Certificate of eligibility to provide accounting
services begins from the date of receipt of additional documents.
Article 63. Reissuance of
Certificate of eligibility to provide accounting services
1. The Certificate of eligibility to provide
accounting services shall be reissued in the following cases:
a) There is a change in the name, legal
representative, Director, General Director, and address of the firm’s
headquarters or branch of the foreign accounting firm;
b) The Certificate of eligibility to provide
accounting services is lost or damaged.
2. Application for reissuance of the Certificate
of eligibility to provide accounting services:
a) An application form for reissuance of the Certificate
of eligibility to provide accounting services;
b) The original Certificate of eligibility to
provide accounting services, except for the case in Point b Clause 1 of this
Article;
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3. Within 15 days from the receipt of the
satisfactory application, the Ministry of Finance shall reissue the Certificate
of eligibility to provide accounting services. If the application is rejected,
explanation must be provided in writing.
Article 64. Fees for
issuance and reissuance of the Certificate of eligibility to provide accounting
services
An accounting firm that is issued or reissued
with the Certificate of eligibility to provide accounting services shall pay
fees as prescribed by law.
Article 65. Accounting
households
1. A business household may provide accounting
services after all of the conditions below are satisfied:
a) The household has a certificate of business
household registration;
b) The individual or representative of the group
of individuals who establish the business household is an accounting
practitioner.
2. Accounting households are not required to
have the Certificate of eligibility to provide accounting services.
Article 66. Changes to be
notified to the Ministry of Finance
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a) Changes to the list of accounting
practitioners in the firm;
b) One, some, or all of the conditions for
provision of accounting services specified in Article 60 of this Law are not
satisfied;
c) Changes to the firm’s name or headquarters’
address;
d) Changes to the Director, General Director, legal
representative, or holdings of members/partners;
dd) Suspension of provision of accounting
services;
e) Establishment, shutdown, or changes to the
names of addresses of the accounting firm’s branches;
g) Total division, partial division,
acquisition, consolidation, conversion, or dissolution of the accounting firm.
2. Within 10 days from the occurrence of any of
the changes below, the accounting household must send a written notification to
the Ministry of Finance: a) Changes to the list of accounting practitioners;
b) Changes to the household’s name;
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Article 67. Responsibility
of accounting practitioners, accounting firms, and accounting households
1. Perform accounting works as agreed in the
contract.
2. Comply with regulations of law on accounting
and code of ethics for accountants.
3. Take responsibility to the clients for
provided accounting services and pay compensation for any damage caused.
4. Keep improving professional knowledge and
skills, participating in annual refresher courses as prescribed by the Ministry
of Finance.
5. Comply with accounting service quality
control by the Ministry of Finance or an accounting association authorized by
the Ministry of Finance.
6. Buy professional liability insurance as
prescribed by the Government.
Article 68. Cases in which
provision of accounting services are prohibited
The accounting firm or accounting household must
not provide accounting services for another accounting unit when the manager or
executive officer of the accounting firm or representative of the accounting
household or the person who directly provides accounting services:
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2. Has a economic – financial relationship with
such accounting unit; or
3. Does not have adequate professional knowledge
or does not satisfy all conditions for provision of accounting services; or
4. Is providing chief accountant’s services for
a client who has a economic – financial relationship with such accounting unit;
or
5. Is requested by the accounting unit to work
against the code of ethics or professional requirements; or
6. Other cases prescribed by law.
Article 69. Suspension of
provision of services and revocation of Certificate of eligibility to provide
accounting services, Certificate of Accounting Service Registration
1. An accounting firm shall be suspended from
providing accounting services in one of the following cases:
a) One, some, or all of the conditions specified
in Article 60 of this Law are not satisfied for 03 consecutive months;
b) There are professional errors or violations
against accounting standards or code of ethics for accountants that cause
serious consequences or are likely to cause serious consequences.
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b) Accounting services are not provided for 12
consecutive months;
c) The errors or violations mentioned in Clause 1
of this Article are not eliminated within 60 days from the suspension date;
d) The firm is dissolved, goes bankrupt, or
suspends the accounting service provision itself;
dd) The Certificate of Enterprise Registration,
Investment Registration Certificate, or an equivalent document is revoked;
e) The firm falsifies accounting documents,
financial statements and provides false information and reports, or colludes
with another entity in doing so;
g) The Certificate of eligibility to provide
accounting services is forged or falsified.
3. The accounting firm whose Certificate of
eligibility to provide accounting services is revoked shall immediately stop
providing accounting services from the effective date of the decision on
revocation.
4. An accounting household shall be suspended
from providing accounting services when there are professional errors or
violations against accounting standards or code of ethics for accountants that
cause serious consequences or are likely to cause serious consequences.
5. An accounting household shall be shut down in
one of the following cases:
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b) The errors or violations mentioned in Clause
4 of this Article are not eliminated within 60 days from the suspension date;
c) Accounting service provision is terminated;
d) The household falsifies accounting documents,
financial statements and provide false information and reports, or colludes
with another entity in doing so;
dd) The household has its certificate of business
household registration revoked;
e) All accounting practitioners in the same
business household have their Certificates of Accounting Service Registration
revoked.
6. An accounting practitioner shall be suspended
from providing accounting services in one of the following cases:
a) There are professional errors or violations
against accounting standards or code of ethics for accountants that cause
serious consequences or are likely to cause serious consequences.
b) The conditions for practicing are no longer
satisfied;
c) Regulations of competent authorities on
accounting inspection are not complied with;
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7. An accounting practitioner shall have his/her
Certificate of Accounting Service Registration revoked in one of the following
cases:
a) Fraudulent documents are used to apply for
the Certificate of Accounting Service Registration;
b) The accountant certificate is revoked;
c) The practitioner is convicted under an
effective court’s judgment.
Article 70. Accounting
associations
1. Accounting associations shall be established
and operated in accordance with regulations of law on associations and
accounting.
2. Accounting associations may provide refresher
courses for accountants and accounting practitioner, and perform certain tasks
related to accounting works defined by the Government.
Chapter V
STATE MANAGEMENT OF
ACCOUNTING
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1. The Government shall unify state management
of accounting
2. The Ministry of Finance is responsible to the
Government for state management of accounting and has the duties and
entitlements below:
a) Develop and submit strategies and policies on
accounting development to the Government;
b) Develop and promulgate legislative documents
on accounting, or submit them to the Government for promulgation;
c) Issue, reissue, revoke Certificates of
Accounting Service Registration and Certificates of eligibility to provide
accounting services; suspend accounting practice and provision of accounting
services.
d) Decide the examination, issuance, revocation,
and management of accountant certificates;
dd) Carry out accounting inspections; inspect
accounting services; supervise the observance of accounting standards and
accounting regimes;
e) Regulate update of accounting practitioners’
knowledge;
g) Organize and manage scientific research into
accounting and application of information technology to accounting works;
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i) Seek international cooperation in accounting.
3. Other Ministries, ministerial agencies,
within the scope of their duties and entitlements, shall cooperate with the
Ministry of Finance in state management of accounting.
4. The People’s Committees of provinces, within
the scope of their duties and entitlements, are in charge of state management
of accounting in their provinces.
Chapter VI
IMPLEMENTATION
Article
72. Effect
1. This Law comes into force
from January 01, 2017.
2. The Law on Accounting No.
03/2003/QH11 on June 17, 2003 is annulled from the effective date of this Law.
Article
73. Transition
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2. Within 24 months from the
effective date of this Law, accounting firms established before such date must
satisfy all conditions specified therein to be granted the Certificate of
eligibility to provide accounting services. Otherwise, the provision of
accounting services must be terminated.
3. Accounting practitioner
certificates issued to Vietnamese citizens and foreigners under the Law on Accounting
No. 03/2003/QH11 on June 17, 2003 are as valid as accountant certificates
specified in this Law.
Article
74. Elaboration
1. The Government and the
Ministry of Finance shall elaborate the Articles and Clauses of this Law.
2. Pursuant to basic principles of this Law, the
Government shall specify accounting works of representative offices of foreign
enterprises operating Vietnam, business households, and artels.
This Law is ratified by the
13th National Assembly of Socialist Republic of Vietnam during the
10th session on November 20, 2015.
PRESIDENT OF
THE NATIONAL ASSEMBLY
Nguyen Sinh Hung
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