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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 09/2021/TT-BTC
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Hanoi, January
25, 2021
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CIRCULAR
INSTRUCTIONS
FOR INSPECTION OF ACCOUNTING SERVICES
Pursuant to the Law on Accounting dated November
20, 2015;
Pursuant to the Government’s Decree
No.174/2016/ND-CP dated December 30, 2016 elaborating certain articles of the
Law on Accounting;
Pursuant to the Government's Decree No.
87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and
organizational structure of the Ministry of Finance;
Upon the request of the Director of Department
of Accounting and Auditing Regulations;
The Minister of Finance promulgates the Circular
providing instructions for inspection of accounting services.
Chapter I
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Article 1. Scope
This Circular sets out regulations on the
organization and implementation of inspection of provision of accounting
services stipulated in point dd, clause 2, Article 71 in the 2015 Law on
Accounting for accounting service providers and accountants practicing
accounting services at accounting service providers.
Article 2. Subjects of
application
This Circular shall apply to the followings:
1. Entities providing accounting services as
provided in the 2015 Law on Accounting, including:
a) Household businesses providing accounting
services;
b) Accounting service businesses;
c) Branches of foreign accounting service
businesses operating in Vietnam;
d) Auditing businesses, branches of foreign
auditing businesses in Vietnam that provide accounting services.
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a) Certified accountants practicing accounting
services at entities providing accounting services;
b) Accountants and auditors practicing accounting
services at auditing businesses, branches of foreign auditing businesses in
Vietnam that provide accounting services.
3. Tax preparation service businesses that provide
accounting services for microbusinesses under the provisions of the 2019 Tax
Administration Law and certified accountants working at tax preparation service
businesses providing accounting services for microbusinesses.
4. Entity presiding over inspection of provision of
accounting services (Ministry of Finance), entities cooperating in inspection
activities (professional accounting organizations) and members of the
Inspectorate of accounting services.
5. Entities and persons involved in accounting
services and business of accounting services.
Chapter II
SPECIFIC PROVISIONS
Article 3. Inspectees
Inspectees are those prescribed in clause 1, 2, 3
and 5 of Article 2 herein.
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1. Inspection of compliance with regulations of
laws on registration and maintenance of accounting service practicing and
business requirements of accounting practitioners and other accounting service
businesses in Vietnam, including:
a) Registration and maintenance of accounting
service business requirements, and performance of reporting and notification
obligations by an accounting service provider;
b) Registration and maintenance of accounting
service business requirements, and performance of reporting and notification
obligations of a certified accountant.
2. Inspection of an inspectee's compliance with
regulations of professional standards, accounting regimes and relevant
accounting legislation during the period when they provide accounting services
to clients. Professional standards encompass accounting standards and accounting
and auditing ethics.
Article 5. Inspection forms
An inspection is carried out in a direct or
indirect manner as follows:
1. Indirect inspection means the presiding
inspector’s supervision of an inspectee’s compliance with obligations to
periodically notify or report to the Ministry of Finance upon request or in
accordance with regulations of laws.
2. Direct inspection means the presiding
inspector’s establishing the Inspectorate to inspect accounting services at
accounting service businesses. Direct inspection comprises:
2.1. Periodic inspection
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2.2. Ad-hoc inspection
The presiding inspector shall undertake an
unscheduled inspection of an inspectee in one of the following cases:
a) An ad-hoc inspection is to verify petitions and complaint
letters related to provision of accounting services;
b) An ad-hoc inspection is to check information
about any sign of violation detected in the process of indirectly managing and
inspecting accounting service business activities.
Article 6. Scope and
requirements of direct inspection
1. The scope of a periodic inspection of accounting
services business extends to the compliance with laws on registration and
maintenance of accounting service practicing and business requirements and the
compliance with professional standards, accounting regimes and relevant
accounting legislation in the process of provision of accounting services of an
inspectee. This inspection involves:
a) Documents and records related to the subject
matters of the inspection of compliance with laws on registration and
maintenance of accounting service practicing and business requirements of the
inspectee, including: Documents related to dossiers of registration and
maintenance of accounting service practicing and business requirements of the
inspectee, and others related to the subject matters of the inspection;
b) Records and documents on the inspectee's
compliance with professional standards, accounting regimes and relevant
accounting legislation in the course of practicing and providing accounting
services with respect to accounting service contracts already terminated or
contractual works already completed within the period from the date of business
incorporation or the previous inspection to the date of inspection.
2. The scope of an ad-hoc inspection of business of
accounting services is prescribed under an inspection decision.
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a) Compliance with accounting legislation;
b) Assurance of independence and objectivity of the
inspection;
c) Compliance with confidentiality requirements in
accordance with laws on accounting and professional standards.
d) Assessment opinions and conclusions must be
clearly documented in inspection minutes on a basis of the Inspectorate’s
professional review, assessment and judgement. Inspection
conclusions regarding the inspectee’s errors and defects must be proved
accordingly.
Article 7. Time limits for a
periodic inspection
1. Time limits
a) A direct inspection shall be carried out every 3
years. This regulation on such time limit is applied to any accounting service
provider that, in the 3 consecutive years before the time of inspection, have
gained revenue from accounting services each year as stated in their financial
statement if their revenue is 20 billion dong or more, and have served at least
100 clients. Revenue earned from accounting services must include revenue
gained from accountant services; chief accountant services; services of
preparation and representation of financial statements and accounting
consulting services;
b) A direct inspection shall be carried out at
least every 5 years. This regulation on such time limit shall be applied to any
accounting service provider other than those prescribed in point a of clause 1
of this Article.
2. If a conclusion in the minutes on the periodic
direct inspection of accounting service business activities of an accounting
service provider states that there is any professional error or any violation
against accounting standards or professional ethics that causes serious
consequences or, in fact, is likely to cause serious consequences, the
accounting service provider should be re-inspected 1 or 2 year(s) later.
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Article 8. Duration of a direct
inspection
1. Inspection of accounting services
a) The periodic direct inspection of accounting
service business activities shall be carried out in the third or fourth quarter
each year. Ministry of Finance shall notify any change in the aforesaid
time of inspection in detail;
b) The maximum duration of a periodic direct
inspection of accounting service business is 05 working days. Whenever needing
to extend the inspection duration due to the complicated issue arising from
that inspection, the Inspectorate shall report to the decision-making authority
to seek their decision.
2. The duration of an ad-hoc inspection of business
of accounting services shall be subject to the inspection decision.
Article 9. Responsibilities of
the Ministry of Finance
1. The Ministry of Finance shall act as the
authority presiding over the inspection of accounting service business
activities according to subject matters prescribed in Article 4 herein.
2. Every year, based on the time limits for
periodic direct inspections of accounting service business activities, the Ministry
of Finance shall review, prepare inspection plans, and publicize the list of
accounting service providers subject to the inspection of accounting service
business within the year on the website of the Ministry of Finance, and notify
specific inspectees.
3. Making inspection decisions and organizing
direct inspections at inspectee’s offices.
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5. Making and publicly disclosing assessment
reports on inspection results of accounting services business within 60 working
days from the date of completion of all direct inspections according to the
annual inspection plans.
6. Directing discussion, propagation and review of
experience lessons through annual inspections of accounting service business
activities for organizations and individuals classified as inspectees.
7. Reporting to competent authorities delegated
corresponding powers to sanction violations of inspectorate’s members according
to relevant laws.
Article 10. Responsibilities
of professional accounting organizations
1. Seconding staff acquiring appropriate experience
and expertise to join the inspectorate at the request of the Ministry of
Finance.
2. Designing instruction manuals and conducting
members’ inspection of the quality of accounting services in accordance with
the Charter of the in-charge professional accounting organization.
Article 11. Organizing
inspectorates
1. Ministry of Finance establishes an Inspectorate
to carry out inspections of accounting service business activities.
2. An inspectorate shall be composed of the Leader
and members. The Leader must be holding office as a leader of a division of the
Ministry of Finance. The number of members participating in an
inspectorate depends on the scale of an inspection. An inspectorate’s members
must include officers of the Ministry of Finance and professional officers of
professional accounting organizations. Inspectorate’s members must have at
least 03 years’ working experience in the finance, accounting or auditing
sector.
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a) They are founding or capital-contributing
members of the inspectee;
b) They are members of the Board of Directors of
the inspectee;
c) They have significant beneficial relationships,
whether direct or indirect, with the inspectee;
d) Their parents, spouses, offspring, blood
siblings (siblings-in-law) have significant beneficial relationship, whether
direct or indirect, with the inspectee or are members of the Board of Directors
of the inspectee;
dd) They worked at the inspectee in the past and
have resigned for the period of less than 24 months from the date of
resignation to the date of issuance of the decision on establishment of the
inspectorate.
Article 12. Rights and
obligations of inspectorates
1. Rights and obligations of an inspectorate
a) Selecting inspection dossiers satisfying
regulations laid down in Article 17 herein;
b) Requesting the inspectee to provide documents
and information on time and in full; arranging appropriate time and personnel
to give explanations about the inspection's subject matters;
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d) Reviewing the inspectee's conformance to
professional standards, accounting regimes and relevant accounting legislation
during the period when they provide accounting services. Based on inspection
documents, records and professional judgements, the inspectorate draws
conclusions regarding subject matters of the inspection in the inspection
minutes;
dd) Preparing and signing the inspection minutes;
e) Referring all inspection dossiers prescribed in
clause 1 of Article 20 herein to the presiding inspector after termination of
the inspection.
2. Rights and obligations of the inspectorate’s
members
a) Signing written commitments in terms of
independence and information security with the inspectee under the provisions
of Appendix II hereto, and ensuring conformance to these commitments. Refusing
to carry out the inspection upon seeing that independence is not assured or
they are professionally incapable;
b) Carrying out tasks assigned by the
inspectorate’s leader, ensuring uprightness, objectivity, integrity,
impartiality and continued professional discretion. Avoiding transferring
tasks to other persons without consent from the inspectorate’s leader;
c) Issuing opinions and recommendations within the
scope of their assigned duties. Reporting on time to the inspectorate’s leader
on issues, errors or defects detected during an inspection. Issuing a notice of
administrative violation under their authority delegated under laws on
sanctioning of administrative violations;
d) Reserving their opinions regarding assigned
inspection tasks in case these opinions are inconsistent with conclusions and
recommendations included in the inspection minutes;
dd) Signing the inspection minutes and other
documents related to tasks that they are assigned to perform by the
inspectorate’s leader;
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g) Complying with regulations on inspection of
accounting service business activities that are laid down herein.
3. Rights and obligations of the inspectorate's
leader
The leader must implement rights and obligations
prescribed in clause 2 of this Article and the following ones:
a) Carrying out the inspection of which subject
matters and inspectee are appropriate;
b) Providing general directions for the
inspectorate’s work and taking responsibility before the inspecting inspector
for the inspectorate's activities. Allocating responsibilities and tasks to the
inspectorate’s members to carry out the inspection plan. Monitoring the performance
of assigned tasks by members of the inspectorate, acting as a liaison to
discuss problems discovered during the inspection process with the inspectee;
c) Reporting on time to the presiding inspector
when receiving the inspectee’s notice stating that any member of the
inspectorate violates independence rules, or when any disagreement between the
inspectorate and the inspectee arises during the inspection period, or
reporting upon request from the presiding inspector;
d) Giving recommendations about actions against
errors or defects detected through the inspection process to the presiding
inspector;
dd) Bearing general responsibility for integrity
and objectivity of the inspection results.
Article 13. Rights and
responsibilities of the inspectee of the direct inspection
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a) Due to force majeure or objective reasons, the
accounting service provider may request the presiding inspector to change the
time of the direct inspection at the inspectee’s office. They must inform the
presiding inspector within 3 working days prior to the planned inspection date.
The deferred inspection date must fall within the period of 30 days from the
inspection date specified in the notified inspection plan;
b) Sending a written notice to the presiding
inspector, the inspectorate’s leader whenever it is established that the
inspectorate’s member violates independence rules;
c) Refusing to provide information or documents
unrelated to the inspection, information classified as state secrets, unless
otherwise regulated by laws;
d) Giving explanations or recommendations about
dissenting opinions included in the inspection conclusion of the inspectorate
to the presiding inspector.
2. Inspectee’s obligations:
a) Assigning persons having related
responsibilities to work with the inspectorate;
b) Cooperating with and providing favorable
conditions for the inspectorate to carry out their inspection activities,
reporting on or providing information related to the business of accounting
services to competent authorities upon request;
c) Discussing their situations with the
inspectorate, explaining and providing necessary documents and information
related to the inspection subject matters in full, on time, accurately and
truthfully as prescribed or at the inspectorate’s request;
d) Signing the inspection minutes immediately after
the inspection is ended;
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3. When providing financial statement preparation
and presentation services to clients, the accounting service provider may
choose to issue a report on these services attached to their client’s financial
statements in place of the application of provisions in Clause 6, Article 99 of
Circular 200/2014/TT-BTC dated December 22, 2014 of the Ministry of Finance,
providing guidance on the corporate accounting regime and Clause 4, Article 90
of Circular 133/2016/TT-BTC dated August 26, 2016 of the Ministry of Finance,
providing guidance on the accounting regime for small and medium enterprises.
Sample report on financial statement preparation and representation services is
given in the Appendix VI hereto.
Article 14. Inspection costs
1. Costs of inspection of accounting service
business activities shall be covered by the state budget according to the
prescribed financial system.
2. Specific costs and expenses related to the
inspection of accounting service business activities as follows:
a) Business travel allowances to persons
participating in the inspectorate shall be subject to relevant laws;
b) Other costs and expenses actually incurred from
the inspection of accounting service business activities shall be approved by
competent authorities according to the prescribed financial system.
3. The budgeting, estimation of costs and expenses,
compliance with regulations on costs and expenses and settlement of costs and
expenses for the inspection of accounting service business activities shall be
subject to the provisions of the Law on State Budget and other instructional
documents of the Law on State Budget.
Article 15. Direct inspection
process
1. Periodic inspection
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a) Pre-inspection stage;
b) Inspection stage;
c) Inspection completion stage;
d) Post-inspection stage.
2. Ad-hoc inspection
The inspectorate may apply the periodic inspection
process prescribed in clause 1 of this Article to meet the objectives and
requirements of each ad-hoc inspection.
Article 16. Instruction
manuals for periodic direct inspection
Instruction manuals for periodic direct inspection,
including:
1. Table of criteria for assessment of the
inspectee’s conformance to professional standards, accounting regimes and
relevant accounting legislation during the period of provision of accounting
services, which is given in the Appendix III hereto.
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3. The general inspection review report, given in
the Appendix V hereto.
Article 17. Selection of
dossiers of accounting service contracts for conformance to professional
standards, accounting regimes and relevant accounting legislation
1. The number of accounting service contract
dossiers selected for inspection must meet the objective of having sound and
sufficient grounds for the inspectorate’s arriving at conclusions regarding the
inspectee’s conformance to professional standards, accounting regimes and
relevant accounting legislation. In a periodic inspection, at least 3 sets of
accounting service contract dossiers must be selected for inspection.
2. Accounting service contracts selected for
inspection must include 01 package of documents on accounting service contracts
recommended by the inspectee, and other packages of documents randomly selected
by the inspectorate’s members.
3. Accounting service contract dossiers selected
for inspection shall be informed to specific inspectees on the initial date of
inspection. During the inspection period, the inspectorate shall have the
option of inspecting any accounting service contract dossiers without prior
notice to the accounting service provider. Accounting service contract dossiers
that are selected must fall within the scope of inspection.
Article 18. Inspection
conclusion
1. The inspection conclusion is one of the contents
of the inspection minutes which are made on the basis of errors, issues or
defects detected through the inspection and the inspectorate’s professional
judgements. Inspection conclusion, including:
a) Assessment opinions on the inspectee’s
compliance with laws on registration and maintenance of accounting service
practicing and business requirements;
b) Assessment opinions on the inspectee's
conformance to professional standards, accounting regimes and relevant
accounting legislation.
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2. The inspectorate’s assessment opinions on the
inspectee’s compliance with laws on registration and maintenance of accounting
service practicing and business requirements shall be implemented on the basis
of results of inspection of the inspectee’s relevant documents and records.
3. Assessment opinions on the inspectee's
compliance with regulations of professional standards, accounting regimes and
relevant accounting legislation shall be implemented on the basis of results of
inspection of the inspectee’s accounting service contract dossiers. Table of
criteria for assessment of the inspectee’s conformance to professional
standards, accounting regimes and relevant accounting legislation during the
period of provision of accounting services is given in the Appendix III hereto.
4. In case where the inspectee disagrees on the
inspectorate’s opinions, they shall be entitled to give their explanations in
the inspection minutes, and provide necessary documents and information as a
basis for the presiding inspector’s review, decision and conclusions on each
dissenting opinion (if any).
Article 19. Post-inspection
actions
The presiding inspector shall be responsible for
making a general review report on results of inspection of accounting service
business activities on an annual basis. The sample general inspection review
report on accounting service business activities is given in the Appendix V
hereto.
Article 20. Inspection
dossiers
1. Each inspection dossier is composed of the followings:
a) List of accounting service providers subject to
inspection; list of the inspectorate’s members; inspection decision; documents
provided by the inspectorate and other relevant ones;
b) Information and documents that are used as
suitable evidence for formation of inspection conclusions for specific
inspectees;
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2. Inspection dossiers must be stored and preserved
according to laws.
Article 21. Public disclosure
of results of inspection of accounting services
1. Minutes on inspection of accounting service
business activities must be published within the inspectee's premises and must
be consolidated into the general review report on inspection results.
2. General review report on inspection results
shall be published on the Ministry of Finance’s website.
Chapter III
IMPLEMENTATION CLAUSES
Article 22. Implementation
1. This Circular shall enter into force as from
April 1, 2021.
2. Regulations on control of quality of accounting
and auditing services annexed to the Decision No. 32/2007/QD-BTC dated May 15,
2007 of the Minister of Finance shall be repealed from the entry into force of
this Circular.
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4. In the course of implementation hereof, if there
is any difficulty that arises, the Ministry of Finance should be promptly
informed to seek possible actions./.
PP. MINISTER
DEPUTY MINISTER
Ta Anh Tuan
APPENDIX
I
(Annexed to the
Circular No. 09/2021/TT-BTC dated January 25, 2021 of the Minister of Finance)
PERIODIC DIRECT INSPECTION PROCESS
I. Pre-inspection stage
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Annually, based on the time limits for inspection specified
in Article 7 of this Circular, the Ministry of Finance makes a list of
accounting service providers subject to the direct inspection of accounting
service business activities publicly available on its website.
2. Establishing the inspectorate
The Ministry of Finance establishes the
inspectorate to carry out the direct inspection and appoints the inspectorate’s
leader, ensuring rules of independence, objectivity and relevance to
qualification and capability of each of the inspectorate’s members in order to
meet the inspection’s objectives and requirements.
3. Informing the selected accounting service
provider.
The Ministry of Finance informs the written plan
for inspection of accounting services to each accounting service provider
classified as an inspectee within 10 working days before the date of
inspection. The notice of inspection must state purposes, requirements, subject
matters, scope and time of inspection, list of documents that the inspected
accounting service provider must prepare.
In case where any force majeure event occurs or
objective reasons exist, any change in the time of direct inspection conducted
at the office of the accounting service provider must be made according to
regulations laid down in point a of clause 1 of Article 13 herein.
II. Inspection stage
1. Step 1: The inspectorate works with the
inspectee
a) The inspectorate’s leader announces the
presiding inspector’s decision on the direct inspection of accounting services;
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c) The inspectee’s representative reports on the
situation of organization, operation and process of provision of accounting
services;
d) Signing the commitment on compliance with independence
and confidentiality rules of the inspectorate’s members using the sample given
in Appendix II hereto in front of the inspectee's eyes;
dd) The inspectee provides required documents and
records for the inspectorate.
2. Step 2: Carrying out inspection according to
subject matters of the inspection decision.
2.1. Inspecting the compliance with laws on
practicing and business of accounting services, relevant accounting legislation
according to the following procedures:
a) Inspecting, reviewing documents and records
related to registration for practicing and business of accounting services of
the inspectee;
b) Studying documents and records to check whether
the inspectee’s conformance to accounting service practicing and business
requirements is maintained;
c) Examining and studying documents and records to
check whether the inspectee has discharged the prescribed reporting or
notification obligations;
d) Studying documents and records to check whether
the inspectee has discharged their obligations to pay fees for issuance or
re-issuance of the certificate of practicing in the accounting profession and
the certificate of conformance to accounting service business regulations;
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2.2. Inspecting the conformance to professional
standards, accounting regimes and relevant accounting legislation according to
the following procedures:
a) Selecting dossiers related to accounting service
contracts for inspection in accordance with regulations of Article 17 herein;
b) Studying documents and records to check whether
the inspectee’s procedures and processes for provision of accounting services
conform to professional standards, accounting regimes and relevant accounting
legislation;
c) Reviewing, examining and collecting suitable
evidence for assessment of the inspectee’s compliance with professional
standards, accounting regimes and relevant accounting legislation based on the
table of assessment criteria, given in the Appendix III hereto;
d) Assessing the conformance to professional
standards, accounting regimes and relevant accounting legislation of each
inspected dossier.
III. Inspection completion stage
1. After the direct inspection is completed, the
inspectorate needs to draft the inspection minutes and discuss them with the
inspectee’s legal representative. After ratifying the inspection minutes,
the inspectee’s legal representative, the inspectorate’s leader and other
members shall be responsible for signing the inspection minutes after
completion of the inspection. If the inspectee disagrees over the
inspectorate’s assessment opinions or conclusions, they must clarify their
disagreement in the inspection minutes.
In case of discovering that the inspectee commits
any administrative violation, the inspectorate must prepare and issue a notice
of administrative violation, enclosing relevant documents and records, to the
competent authority to seek their decision on administrative penalty in
accordance with laws.
2. The minutes on inspection of accounting service
business activities must contain the following information:
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b) General description of the inspected business
and common characteristics of the inspection;
c) Brief description of the process for carrying
out the inspection of accounting service business activities at the inspectee’s
office;
d) Inspection results, including:
(i) Describing and commenting on the compliance
with laws on practicing and business of accounting services;
(ii) Describing and commenting on the conformance
to professional standards, accounting regimes and relevant accounting
legislation;
(iii) Clarifying reasons and bases for arriving at
conclusions on business of accounting services of the inspectee;
(iv) Describing major and systematic defects, and
recommending remedies or corrective measures (if any).
IV. Post-inspection stage
1. Addressing dissenting opinions on inspection
results (if any).
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APPENDIX
II
(Annexed to the
Circular No. 09/2021/TT-BTC dated January 25, 2021 of the Minister of Finance)
COMMITMENT ON COMPLIANCE WITH INDEPENDENCE AND
CONFIDENTIALITY RULES OF THE INSPECTORATE’S MEMBERS
To: Ministry of Finance (c/o Department of
Accounting and Auditing Regulations)
I am:
..........................................................................................................................
Working at:
..............................................................................................................
As a member of the inspectorate providing
accounting services at (the inspectee's name)
.........................................................................................................................................
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I have read and agreed on independence and
confidentiality rules prescribed in the Circular No. 09/2021/TT-BTC of the
Ministry of Finance dated January 25, 2021, providing instructions for
inspection of accounting services; professional standards; laws and other
relevant regulations.
I hereby undertake that:
1. I am not the founding or capital-contributing
member of the inspectee or the member of the Board of Directors of the
inspectee or have significant relationships, whether direct or indirect, with
the inspectee;
2. My parent, spouse, offspring or blood siblings
(siblings-in-law) does not have significant beneficial relationship, whether
direct or indirect, with the inspectee or is not a member of the Board of
Directors of the inspectee;
3. I did not work for the inspectee in the past and
have resigned from that inspectee for the period of less than 24 months from
the date of resignation to the date of issuance of the decision on
establishment of the inspectorate.
4. I guarantee to comply with this commitment and
completely bear responsibility for the commitments stated above./.
……,
Day……month……year……
COMMITMENT MAKER
(Signature and full name)
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APPENDIX
III
(Annexed to the
Circular No. 09/2021/TT-BTC dated January 25, 2021 of the Minister of Finance)
TABLE OF CRITERIA FOR ASSESSMENT OF CONFORMANCE TO
PROFESSIONAL STANDARDS, ACCOUNTING REGIMES AND RELEVANT ACCOUNTING LEGISLATION
(Information
about the client or service contract) ……
1. Procedures for inspection of accounting
documents, including:
Inspection
procedures
Yes
No
Notes
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- Integrity of main contents of accounting
documents in accordance with regulations.
- Erasure or corrections in accounting documents.
- Whether the inspectee uses their pre-engraved signature
stamp to sign on any accounting document?
- Whether each copy of payment document is
signed?
- Whether the signer is responsible for any
incomplete document?
- Whether the signer signs accounting documents
intra vires?
- Whether accounting documents have all
signatures of the prescribed officeholders?
+ Other substitute or supplementary assessments
fitting with the inspectee’s actual conditions (if any)
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2. Procedures for inspection of accounting books,
including:
Inspection
procedures
Yes
No
Notes
+ The inspectee carries out the following
inspection procedures to assess:
- Whether accounting books contain all main
information; they are paginated; paper accounting books are fan-stamped on
all of their pages?
- Whether accounting books are written legally?
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- Whether errors in accounting books are
corrected according to the legally accepted methods?
- Whether their data are the same as those in
accounting documents?
- Whether the opening data in accounting books in
the accounting year succeed the closing data in accounting books of the
preceding year; or data in the accounting books are recorded continuously for
the period from the opening date to the closing date?
- Whether accounting books are locked legally?
- Bookkeeping entries or accounts are kept
legally?
+ Other substitute or supplementary assessments
fitting with the inspectee’s actual conditions (if any).
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Inspection
procedures
Yes
No
Notes
- Are financial statements prepared or
represented with all required information; or does the number of financial
statements conform to regulations; or are they prepared in accordance with
regulations?
- Are data in financial statements consistent
with those in accounting books or documents?
- Are they prepared and represented in compliance
with accounting standards and regimes?
- Other subject matters of inspection fitting
with the inspectee’s actual conditions (if any).
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4. The inspectorate conducts assessment of the
conformance to professional standards, accounting regimes and relevant accounting
legislation based on services that the inspectee provides for clients in the
following specific cases:
a) In case where the inspectee provides the
services of preparation of accounting documents, bookkeeping, preparation and
representation of financial statements for clients, the liability for the
accounting work of the person hired to render these services shall be the same
as that of the accounting unit’s accountant; and the liability for the
accounting work of the accounting service provider shall be the same as the
accounting unit’s liability in accordance with the Law on Accounting. The
inspection of the accounting service provider’s conformance to professional
standards, accounting regimes and relevant accounting legislation shall be the same
as the inspection of the accounting work at the accounting unit;
b) In case where the inspectee provides the chief
accountant service or the service of acting as the person authorized to take
charge of accounting work for clients, the liability of the person hired to
render these services shall be the same as that of the accounting unit’s chief
accountant in accordance with the Law on Accounting. The inspection of the
conformance to professional standards, accounting regimes and relevant
accounting legislation of these services shall be similar to the inspection of
the accounting unit’s chief accountant or person authorized to take charge of
accounting work;
c) In case where the inspectee provides
bookkeeping, financial statement preparation or representation services for
clients based on accounting documents provided by clients, assessment bases
shall be documents, records and files evidencing the implementation of the
procedures stated in Section 1, 2 and 3 of this Appendix;
d) In case where the inspectee provides financial
statement preparation or representation services for clients based on
accounting books provided by clients, assessment bases shall be documents,
records and files evidencing the implementation of the procedures stated in
Section 2 and 3 of this Appendix.
5. If the inspectee falls into one of the following
circumstances, it is considered that they make professional mistakes or commit
violations against accounting standards or accounting professional ethics,
causing or likely to cause serious consequences:
a) The financial statement is prepared after
accounting regimes are wrongly applied;
b) Financial statements are not presented
truthfully, impartially and sufficiently in order for users of financial
statements to duly assess the actual financial health and business results;
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d) There are at least 10% of the items in a
financial statement of which data in reports are inconsistent;
dd) Determined revenues and expenses deviate by at
least 10%, or there is any accounting error in determining revenues and
expenses which causes changes in business results of an enterprise from profit
to loss or vice versa;
e) At least 2 inspection procedures prescribed in
section 3 in this Appendix are breached;
g) Other material errors arise.
2. Conformance assessment opinions
Opinions provide conclusions on the compliance with
professional standards and accounting regimes that is assessed on the basis of
contracts or parts of contracts that have already been completed for clients.
Opinions provide conclusions on the compliance with
laws on registration of management of accounting service practicing and
business that is assessed on the basis of reviewing registration and
maintenance of accounting service practicing and business conditions, and
maintenance of notification and reporting obligations according to the
inspectee’s regulations.
APPENDIX
IV
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MINUTES ON INSPECTION OF ACCOUNTING SERVICES IN…
Pursuant to the Decision No…/… dated …/ … / … of
the Ministry of Finance on the inspection conducted at the …………………..Company
according to regulations laid down in……………..
From date (dd/mm/yyyy)……….. to date
(dd/mm/yyyy)…………, the Ministry of Finance (the Department of Accounting and
Auditing Regulations) has conducted the inspection of accounting service
business activities at the…………….Company
The inspectorate, including:
1/ Mr. (Mrs.):……………………………….. Title:…………………………………….
2/ Mr. (Mrs.):……………………………….. Title:…………………………………….
3/ Mr. (Mrs.):……………………………….. Title:…………………………………….
Company’s representative
1/ Mr. (Mrs.):……………………………….. Title:…………………………………….
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3/ Mr. (Mrs.):……………………………….. Title:…………………………………….
Mutually agree on matters related to inspection
purposes, responsibilities of parties and inspection results as follows:
I. Inspection purposes
- Assessing the compliance with laws on
registration and maintenance of accounting service practicing and business
requirements;
- Assessing the conformance to professional
standards, accounting regimes and relevant accounting legislation during the
period of the accounting service provider’s provision of accounting services;
- Detecting and correcting errors on time,
proposing measures to remedy errors and sanction violations detected through
the inspection process.
Inspection reasons: ......................................................................................................
.........................................................................................................................................
.........................................................................................................................................
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1. Inspectee’s responsibilities:
- Conforming to professional standards, accounting
regimes and relevant accounting legislation during the period of their
provision of accounting services;
- Providing the inspectorate with all necessary
documents related to the inspection subject matters and taking responsibility
for the truthfulness and legality of the provided documents;
- Cooperating with and enabling the inspectorate to
perform their work; making certified accountants and representatives of the
Board of Directors available to exchange and explain information at the
inspectorate’s request;
- If there is any dissenting opinion on inspection
results, the inspectee may reserve their opinions in the inspection minutes.
- Correcting errors and defects that the
inspectorate has discovered during the inspection at the inspectee’s office.
2. Responsibilities of the inspectorate
- Inspecting the compliance with laws on practicing
and business of accounting services;
- Inspecting the conformance to professional
standards, accounting regimes and relevant accounting legislation;
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- Securing information and documents that the
inspectee provides during the inspection process;
- Based on results of inspection of compliance and
professional judgements, the inspectorate draws general conclusions about the
inspectee’s accounting service business activities.
III. Inspection results
After …working day(s), the inspectorate has gasped
several significant situations as follows:
1. Organizational structure and operational
conditions of the inspectee and limitations on the scope of inspection (if any)
2. Results of inspection of compliance with laws
on practicing and business of accounting services
2.1. The inspectorate has carried out the
inspection of compliance with laws on practicing and business of accounting
services of the inspected accounting service provider according to the
following procedures:
- Holding conversation and interview with the
inspectee’s Executive Board and other related persons;
- Examining documents, records and other evidence
kept by the inspectee regarding fulfillment of reporting and notification
obligations; maintenance of accounting service practicing and business
requirements of the inspectee;
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2.2. Assessment opinions on compliance with laws on
registration and maintenance of accounting service practicing and business
requirements of the inspectee:
.........................................................................................................................................
.........................................................................................................................................
2.3. Recommended measures to correct and remedy
shortcomings and errors (if any):
.........................................................................................................................................
.........................................................................................................................................
3. Results of inspection of conformance to
professional standards, accounting regimes and relevant accounting legislation
3.1. Documents on accounting services to be
inspected, including:
- Accounting service contract of the year……of
the Company……………………
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- …………………………………………………………………………………..
3.2. The inspectorate has inspected ……sets of
documents on accounting services, including those at the Company’s request and
……… sets of documents that the inspectorate randomly selects. Results of
inspection of conformance to professional standards, accounting regimes and
relevant accounting legislation of documents on accounting services,
specifically as follows:
No.
Documents on
accounting services (Names of clients, numbers of contracts, etc.)
Certified
accountants/auditors in charge of inspection
Assessment
opinions
Notes
1
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2
….
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3.3. Recommended measures to correct and remedy shortcomings
and errors (if any)
.........................................................................................................................................
.........................................................................................................................................
4. Conclusions drawn after inspection of
accounting service business
Based on results of inspection stated in Section 2
and 3 above and professional judgements, the inspectorate may give opinions
providing conclusions about the inspectee’s accounting service business
activities as follows:
.........................................................................................................................................
.........................................................................................................................................
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- Explanations:
.........................................................................................................................................
.........................................................................................................................................
- Recommendations to the Ministry of Finance
.........................................................................................................................................
.........................................................................................................................................
- Recommendations to other bodies
.........................................................................................................................................
.........................................................................................................................................
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The minutes have been ratified after being mutually
agreed by both parties and are made into 04 copies, including 01 copy kept by
the Company, 03 copies kept by the presiding inspector.
INSPECTORATE’S REPRESENTATIVE
LEADER
COMPANY’S
REPRESENTATIVE
DIRECTOR/GENERAL DIRECTOR
INSPECTORATE’S
MEMBERS
COMPANY’S
REPRESENTATIVE
………………………………
………………………………
………………………………
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………………………………
………………………………
………………………………
………………………………
………………………………
APPENDIX
V
(Annexed to the
Circular No. 09/2021/TT-BTC dated January 25, 2021 of the Minister of Finance)
MINISTRY OF
FINANCE
DEPARTMENT OF
ACCOUNTING AND AUDITING REGULATIONS
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No.: ……/QLKT-DN
Hanoi, day …
month … year …
GENERAL REVIEW REPORT ON RESULTS OF INSPECTION OF
ACCOUNTING SERVICE BUSINESS ACTIVITIES IN THE YEAR……
In order to execute the plan for inspection of accounting
service business activities in the year……, the Ministry of Finance (Department
of Accounting and Auditing Regulations) has conducted the inspection of
accounting service business activities at the following accounting service
providers:
1/ Company………………………………………………………………………………………
2/ Company………………………………………………………………………………………
3/ Company………………………………………………………………………………………
4/ Company………………………………………………………………………………………
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.........................................................................................................................................
I. GENERAL INFORMATION
1. Inspection purposes
- Assessing the compliance with laws on
registration and maintenance of accounting service practicing and business
requirements;
- Assessing the conformance to professional
standards, accounting regimes and relevant accounting legislation during the
period of accounting service providers’ provision of accounting services;
- Detecting and correcting errors on time,
proposing measures to remedy errors and sanction violations detected through
the inspection process.
2. Subject matters of inspection
2.1. Inspection of compliance with regulations of
laws on registration and maintenance of accounting service practicing and
business requirements of accounting practitioners and other accounting service
providers in Vietnam, including:
a) Registration and maintenance of accounting
service business requirements, and performance of reporting and notification obligations
by each accounting service provider;
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2.2. Inspection of an inspectee's compliance with
regulations of professional standards, accounting regimes and relevant
accounting legislation during the period when they provide accounting services
to clients. Professional standards encompass accounting standards and
accounting and auditing ethics.
3. Participants in the inspectorate, including:
..........................................................................................
4. Inspection process: .......................................................................................................
II. REPORT ON INSPECTION RESULTS
1. Assessment of compliance with laws on
registration and maintenance of accounting service practicing and business
requirements; issues and defects.
2. Assessing conformance to professional standards,
accounting regimes and relevant accounting legislation; issues and defects.
3. General assessment of inspection results:
.........................................................................
4. Inspectee’s recommendations:
- To the Ministry of Finance: ...................................................................................................
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III. REPORT ON ACTIONS AND RECOMMENDATIONS OF
THE MINISTRY OF FINANCE
1. Actions against defects or violations.
2. Post-inspection conclusions and recommendations
of the Ministry of Finance.
APPENDIX
VI
(Annexed to the
Circular No. 09/2021/TT-BTC dated January 25, 2021 of the Minister of Finance)
SAMPLE REPORT ON FINANCIAL STATEMENT PREPARATION AND
REPRESENTATION SERVICES
Financial statement preparation and
representation services for general purposes
Financial statements are prepared and represented by
practitioners under financial statement preparation and representation
contracts by using the framework for preparation and representation of
multipurpose financial statements.
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Accounting service company XYZ
Address, telephone, fax number…
No.: ……..
REPORT ON
FINANCIAL STATEMENT PREPARATION AND REPRESENTATION SERVICES RENDERED BY
CERTIFIED ACCOUNTANTS/AUDITORS
To: [Company ABC’s Board of Directors]
We have carried out the service of preparation and
representation of the (enclosed) financial statement of the Company ABC ("Company")
based on information that the Board of Directors has provided. This financial
statement includes the Report on……. of the Company made on December 31, the
year and the Report on…… for the financial year ending on the same day.
We have applied our professional expertise in
accounting to assist the Company’s Board of Directors in the preparation and
representation of the financial statement according to accounting standards and
corporate accounting regimes. We have complied with relevant professional
ethical standards and regulations, including integrity, objectivity,
professional competency and discretion.
The Board of Directors shall be responsible for
financial statements and accuracy and completeness of information used for
preparation and representation of their financial statements.
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[(Hanoi), date
(dd/mm/yyyy)…]
Accounting service company XYZ
General Director.
(signature, full name and stamp)
Practicing certificate No.:…
Certified
Accountant
(full name and signature)
Practicing certificate No.:…