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THE MINISTRY OF
FINANCE
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
296/2016/TT-BTC
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Hanoi, November
15, 2016
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CIRCULAR
ON
GUIDELINES FOR ISSUANCE, REVOCATION AND MANAGEMENT OF ACCOUNTING PRACTICE
CERTIFICATES
Pursuant to the Law on Accounting No.
88/2015/QH13 on November 20, 2015;
Pursuant to the Government's
Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions,
tasks, entitlements and organizational structure of the Ministry of Finance;
At the request of Director of the Department of
Audit and Accounting Regulation;
The Minister of Finance promulgates a Circular
on guidelines for issuance, revocation and management of accounting practice
certificates.
Chapter I
GENERAL PROVISIONS
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This Circular set forth issuance, revocation and
management of accounting practice certificates (hereinafter referred to as APC)
in accordance with the Accounting Law.
Article 2. Regulated entities
1. Holders of accountant’s certificates or
auditor's certificates who register accounting practice in Vietnam (hereinafter
referred to as registrants).
2. Accounting firms, branches of foreign accounting
firms in Vietnam (hereinafter referred to as accounting firms); accounting
household businesses;
3. Entities relevant to the issuance, revocation
and management of APCs.
Chapter II
SPECIFIC PROVISIONS
Section 1. ISSUANCE, RE-ISSUANCE,
REVOCATION OF APCS
Article 3. An application for
registration of accounting practice
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2. A copy of full-time employment contract at an
accounting firm or accounting household business (unless the registrant is not
required to have an employment contract by labor law).
3. A copy of accountant's certificate or auditor's
certificate.
4. A certification of the actual time of working
experience in finance, accounting or auditing using the form in Appendix
04/DKHN hereto appended or other equivalent documentary evidence.
5. Two color photos, 3x4cm size, white background,
taken within six (06 months) until the submission date of the application for
registration of accounting practice.
6. A copy of the severance decision or decision on
termination of employment contract before registration of accounting practice
(if any).
7. A copy of work permit in Vietnam if the
registrant is a foreigner, unless he/she is not required to have a work permit
by Vietnam’s labor law.
8. A document proving number of hours of lecture at
international audit or accounting associations (hereinafter referred to hours
of lecture), if required.
Article 4. Full-time employment
contract and actual time of working experience in finance, accounting or
auditing
1. A registrant is considered to have a full-time
employment contract at an accounting firm or accounting household business if:
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b) The working time (hours per day and days per
week) specified in the employment contract and that the registrant does must
conform to the working time of the accounting firm or accounting household
business where that person registers his/her accounting practice;
For example: if the working time of the accounting
firm is 08h00 - 17h00 and 05 days per week, a full-time employee must work from
08h00 to 17h00 daily and 05 days per week, excluding overtime, days off, and
holidays.
c) While working at the accounting firm or
accounting household business as specified in point b, the registrant may not
act as the legal representative, Director (Director General), President of the
Board of Directors, President of the Member Assembly, Chief Accountant (or
accountant in charge), accountant, internal auditor or another title at other
entity.
2. Determination of actual time of working
experience in finance, accounting or auditing:
a) The actual time of working experience in
finance, accounting or auditing is the period of time that the registrant has
worked in the field of finance, accounting or auditing at the agencies, organizations
or units (hereinafter referred to as employers) where he/she have been
recruited or have entered into employment contracts in conformity with the
working time of these employers;
b) The actual time of working experience in
finance, accounting or auditing will be accumulated from the date of issue of
the bachelor’s degree to the submission date of the application for issuance of
APC, round date to the nearest month;
c) The actual time of working experience in
finance, accounting or auditing must be certified with seal by the employers
where the registrant has actually worked. If the said employer has undergone
dissolution, bankruptcy, total or partial division, acquisition, amalgamation
or conversion of ownership or business entity, an explanation enclosed with
proof of the actual time of working experience in finance, accounting or
auditing at the employer and copies of social insurance book, employment
contract and the hiring decision are required.
Article 5. Rules for
registration of accounting practice
1. The registration of accounting practice shall be
done by the accounting firm or accounting household business where the
registrant has a full-time employment contract:
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3. Diplomas and certificates in the application for
registration, if written in a foreign language, shall enclose with Vietnamese
translations notarized or certified by the competent authority as prescribed.
Article 6. Procedures for
registration of accounting practice
1. The registrant shall have the accounting firm or
accounting household business submit an application as required in Article 3 to
the Ministry of Finance via.
4. If the application for registration needs
verification or is invalid, within 10 business days after receiving the
application, the Ministry of Finance may require the registrant to have the
accounting firm or accounting household business explain or provide proof such
as social insurance book or other documentation for verification of the working
process and other information in the application. If the registrant fails to
supplement explanatory documents or the explanatory documents fail to prove
that information in the application is truthful, the Ministry of Finance may
reject the application for issuance of APC.
5. The registrant shall, upon submission of an
application for APC, pay a given fee in full as prescribed. Within 15 business
days after receiving a duly complete application, the Ministry of Finance shall
consider issuing an APC to the registrant via the accounting firm or accounting
household business. The date of issue of APC may not be sooner than the
effective date of the full-time employment contract at an accounting firm or
accounting household business. If the application is rejected, the Ministry of
Finance shall provide explanation in writing.
Article 7. APC
1. An APC shall contain at least:
a) Full name, year of birth, hometown or
nationality, photo of the APC holder;
b) Number and date of issue of the accountant's
certificate or auditor's certificate;
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d) Number of the APC;
dd) Validity period of the APC.
2. The validity period of an APC is up to 5 years
(60 months) but no later than December 31 of the 5th year since the
effective year of the APC.
3. The template of the APC is specified in Appendix
05/DKHN hereto appended.
Article 8. Using APC
1. The holder of the APC (hereinafter referred to
as accounting practitioner) may practice as accountant, chief accountant, or
accounting consultant, prepare financial statements and perform other
accounting-related works for entities as demanded.
2. The accounting practitioner may not keep working
as an accountant, chief accountant, or accounting consultant, preparing
financial statements and performing other accounting-related works if their APC
expires or is invalid.
Article 9. Expired or invalid
APC
An APC expires or is invalid in any of the
following cases:
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2. The APC is revoked.
3. The accounting practitioner is suspended from
performing accounting service.
4. The accounting
practitioner no longer works and terminates the full-time employment contract
at an accounting firm or accounting household business stated in the APC.
5. The full-time
employment contract at an accounting firm or accounting household business
expires or has variations that make it unsatisfied as a full-time employment
contract as prescribed in Article 4.
6. The work permit in Vietnam of a foreign
accounting practitioner expires or is invalid.
7. The accounting practitioner no longer performs
accounting service.
8. The accounting firm or accounting household
business where the accounting practitioner registers is totally or partially
divided, acquired or consolidated, ceases operation, disbands or goes bankrupt.
9. The accounting practitioner is legally
incapacitated; faces a criminal prosecution, is convicted of a crime against
the law on economics concerning finance or accounting matter; is imposed an
administrative or rehabilitation measure at commune level; is taken to a
compulsory correctional facility or rehabilitation center; or is convicted of a
serious crime against the law on economics.
10. The accounting practitioner dies or is missing.
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1. If the APC is lost, destroyed or damaged, the
accounting practitioner may request the Ministry of Finance to re-issue an APC
and pay a given fee as prescribed.
2. An application for re-issuance of APC mentioned
in clause 1 shall include:
a) An application form for re-issuance of APC using
the form in Appendix 02/DKHN hereto appended;
b) Two color photos, 3x4cm size, white background,
taken within six (06 months) until the submission date of the application for
APC;
c) The old APC, if it is damaged.
3. The Ministry of Finance shall consider
re-issuing the APC for the accounting practitioner within 15 days after
receiving valid application and full payment of the given fee as prescribed. If
the application is rejected, the Ministry of Finance shall provide explanation
in writing.
4. The validity period of the reissued APC in the
case specified in clause 1 of this Article is the remaining validity period of
the lost or damaged APC.
Article 11. Changing content
of the APC
1. The content of an APC shall be changed in any of
the following cases:
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b) The accounting practitioner changes their
employer or registered place of accounting service;
c) The accounting firm where the accountant
registers to practice changes its name.
2. An application for issuance of APC mentioned in
point a clause 1 shall include:
a) An application form for issuance of APC using
the form in Appendix 01/DKHN hereto appended;
b) Two color photos, 3x4cm size, white background,
taken within six (06 months) until the submission date of the application for
registration of accounting practice;
c) Documents specified in clauses 2, 6 and 7,
Article 3 of this Circular, if there is any change compared to the last
registration.
3. An application for issuance of APC mentioned in
point b clause 1 shall include:
a) An application form for issuance of APC using
the form in Appendix 01/DKHN hereto appended;
b) Two color photos, 3x4cm size, white background,
taken within six (06 months) until the submission date of the application for
registration of accounting practice;
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d) The old APC.
4. An application for issuance of APC mentioned in
point c clause 1 shall include:
a) An application form for issuance of APC using
the form in Appendix 01/DKHN hereto appended;
b) Two color photos, 3x4cm size, white background,
taken within six (06 months) until the submission date of the application for
registration of accounting practice;
c) The old APC.
5. The Ministry of Finance shall consider
re-issuing the APC for the accounting practitioner within 15 days after
receiving valid application and full payment of the given fee as prescribed. If
the application is rejected, the Ministry of Finance shall provide explanation
in writing.
6. The validity period of an APC specified in
clause 1 of this Article is the same with that mentioned in clause 2 Article 7.
Section 2. SUSPENSION,
REVOCATION, MANAGEMENT AND DISCLOSURE OF THE LIST OF ACCOUNTING PRACTITIONERS
Article 12. Suspension of the
practice of accounting services
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a) Cases specified at Points a, c, d, Clause 6,
Article 69 of the Law on Accounting;
b) The accounting practitioner does not have enough
number of annual hours of lecture as prescribed by the Ministry of Finance;
c) The accounting practitioner violates the
responsibilities specified in Clauses 1, 5, 6, 7, 8, Article 15 of this
Circular;
d) Other cases as prescribed by law.
2. During the suspension time, the accounting
practitioner may not keep working as an accountant, chief accountant, or
accounting consultant, preparing financial statements and performing other
accounting-related works.
At the end of the period of suspension, if the
accounting practitioner meets the prescribed requirements and the existing APC
remains valid, he/she may continue practicing the accounting service. The
Ministry of Finance will add the name of accounting practitioner to the list of
public accountants registered to practice at the accounting firm or accounting
household business as soon as the suspension period expires.
Article 13. Revocation of APC
1. The accounting
practitioner shall have their APC revoked in the cases specified in Clause 7,
Article 69 of the Accounting Law.
2. The person whose APC has been revoked may not
keep working as an accountant, chief accountant, or accounting consultant,
preparing financial statements and performing other accounting-related works
and must return the APC to the Ministry of Finance in accordance with Clause 4,
Article 15 of this Circular.
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Article 14. Disclosure of
information about accounting practitioners
1. The Ministry of Finance shall regularly update
and publicize on its website the following information:
a) A list of accounting practitioners in each
accounting firm or accounting household business;
b) A list of accounting practitioners suspended
from performing accounting service;
c) A list of accounting practitioners whose APCs
are revoked;
d) A list of accounting practitioners whose APCs
are expired or no longer valid.
2. The Ministry of Finance will add to or delete
the name of accounting practitioner the list of public accountants registered
to practice at the accounting firm or accounting household business as soon as
the APC is issued, re-issued, expires or is no longer valid.
Article 15. Responsibilities
of accounting practitioner
1. No later than August 31 every year, the
accounting practitioner must send a report on compliance with requirements for
accounting practice to the Ministry of Finance through accounting firm or
accounting household business using the form in Appendix No. 08/DKHN to this
Circular.
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3. Notify in writing to the Ministry of Finance at
least 10 days before the APC expires or is no longer valid for the cases
specified in clauses 4, 5, 6, 7, and 8 Article 9 of this Circular using the
form prescribed in Appendix No. 06/DKHN issued together with this Circular.
4. Submit the old APCs to the Ministry of Finance
through the accounting firm or the accounting household business within 15 days
after the APC expires or is invalid for the cases specified in clauses 2, 4, 5,
6, 7, and 8, Article 9 of this Circular, unless it has been returned upon
submission of application for the APC specified in Clauses 3 and 4, Article 11
of this Circular.
5. Do not use the expired or invalid APC in
accounting professional activities.
6. An accounting practitioner who registers to
practice in an accounting firm or accounting household business, but also acts
as the legal representative, Director (Director General), President of the
Board of Directors, President of the Member Assembly, Chief Accountant (or
accountant in charge), accountant, internal audit or other positions at other
entity must notify the Ministry of Finance in writing within 15 days from the
start or end date of holding the job or having a change in working time, title
at such entity.
7. Provide information on the periodical or ad-hoc
basis related to their accounting practice at the request of the Ministry of
Finance.
8. Abide by the Ministry of Finance's regulations
on inspection and examination of accounting practice registration.
9. Other responsibilities as provided for by law.
Article 16. Responsibilities
of accounting firm, accounting household business and legal representative of
the accounting firm, representative of the accounting household business
1. Manage accountants who register to practice
accounting service in their firm or business.
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3. Prepare annual report on compliance with
accounting practice requirements of the accounting practitioners in their firm
or business using the form provided in Appendix 09/DKHN to this Circular and
send it to the Ministry of Finance no later than August 31 every year.
4. Notify in writing to the Ministry of Finance at
least 10 days before the APC of the registered accounting practitioner expires
or is no longer valid for the cases specified in clauses 4, 5, 6, 7, 8 Article
9 of this Circular using the form prescribed in Appendix No. 07/DKHN issued
together with this Circular.
Notify in writing to the Ministry of Finance at
least 10 days before the APC of the registered accounting practitioner expires
or is no longer valid for the cases specified in clauses 9 and 10 Article 9 of
this Circular.
5. Submit the old APCs to the Ministry of Finance
within 30 days after the APC expires or is invalid for the cases specified in
clauses 2, 4, 5, 6, 7, 8, 9 and 10 Article 9 of this Circular.
6. In cases where
the accounting practitioner continues to practice accounting service when the
full-time employment contract at the accounting firm or accounting household
business expires, he/she must continue to sign a new employment contract or
renew the employment contract and send a copy of the new employment contract to
the Ministry of Finance at least 10 days before the expiration of the
employment contract.
7. When there is a change in the working time
specified in the full-time employment contract in the application for
registration of the accounting practitioner, the accounting firm or accounting
household business must notify the Ministry of Finance in writing together with
a copy of the new employment contract signed with the accounting practitioner
within 10 days from the date of the change.
8. The accounting firm or accounting household
business may not use the expired or invalid APC in accounting professional
activities.
9. Other responsibilities as provided for by law.
Article 17. Violations against
accounting practice registration, management and use of APCs
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2. Untruthfully certifying documents in the
application to be eligible for issuance of the APC.
3. Using the expired or invalid APC in accounting
professional activities.
4. Leasing or lending APCs to organizations and
individuals other than those in the firm or business to use in accounting
activities.
5. Forging, erasing or modifying the APCs.
Chapter III
IMPLEMENTATION
Article 19. Grandfather clause
and entry into force
1. This Circular comes into force as of January 1,
2017. For persons who have been practicing accounting services since 2016 or
earlier, their applications for issuance of the APC is not required to have a
certification of actual time of working experience in finance, accounting or
auditing.
2. This Circular supersedes the regulations on
accounting practice registration of accounting practitioners specified in
Circular No. 72/2007/TT-BTC dated June 27, 2007 of the Ministry of Finance.
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Article 19. Implementation
1. Accounting firms, accounting household
businesses, accounting practitioners and concerned entities shall implement
this Circular.
2. The Ministry of Finance shall inspect and
supervise the compliance with regulations on the issuance, revocation and management
of APCs according to law provisions.
3. Difficulties that arise during the
implementation of this Circular should be reported to the Ministry of Finance
for consideration./.
PP. MINISTER
DEPUTY MINISTER
Tran Van Hieu
Appendix
No. 01/DKHN
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Photo 3x4
(Fan stamped)
APPLICATION FOR ISSUANCE OF ACCOUNTING PRACTICE
CERTIFICATE
To: Ministry
of Finance (Department of Audit and Accounting Regulation)
1. Full name …………………………………………………… Male/Female
...................... ............
2. Year of birth ……………………………………
Hometown/Nationality: ....................................
3. ID card/Passport/Citizen card ………… issued on…
../…. /…. at ...
4. Accountant's certificate, auditor’s
certificate No. ……………………… issued on… ../… ../
……
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(specify house number, block/village/hamlet,
ward/commune, district, province/city)
6. Current address:
................................................................................................................
7. Phone number: ………………………………… email ..............................
.
8. Working process (Continuously declaring the
working process from the time of issuing the bachelor’s degree to the time of
submitting the application for accounting practice registration) (*):
Work process
from ……. to …….
Title, job
Name of
employer
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No.
Name of
accounting subject
Time
Number of
hours of lecture
Association
Notes
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Total
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X
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Example: When the registration period to start
practicing accounting services is from year X2, the number of hours of lecture
is declared and calculated from August 16/X0 to August 15/X1.
- Number of hours of lecture of accounting laws,
Vietnamese taxes, professional ethics of accounting is ……. hours
10. Administrative penalties imposed for violations
against the laws on finance, accounting and auditing (specify the type of
penalty, the number of the penalty decision and the issuing authority, the date
on which the penalty has been completely performed; if not, then cross out)
...............................................................................................................................................
...............................................................................................................................................
...............................................................................................................................................
Currently, I personally also act as the legal
representative, Director (Director General), President of the Board of
Directors, President of the Member Assembly, Chief Accountant (or accountant in
charge), accountant, internal auditor or other title, job at other entity, in
specific (if not, then cross through):
Title (job)
Working time
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(Note: Specify the title (job), working
time, name of the employers where the accounting practice registrant has worked
other than the accounting firm or accounting household business)
Request the Ministry of Finance to consider issuing
me with an APC to practice accounting service at (name of the accounting
firm or accounting household business) ………………………………………..
I hereby declare that:
- I am not subject to the case ineligible for
accounting practice registration as prescribed in clause 4 Article 58 of the
Law on Accounting.
- I will take legal liability for the accuracy and
truthfulness of the above-declared information and documents in the application
attached to this application.
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CERTIFICATION
OF LEGAL REPRESENTATIVE
(Full name, signature, seal)
APPLICANT
(Full name and signature)
Notes: (*) In case of application
for issuance of APC specified in clause 1 Article 11 and clause 1 Article 13,
this item is not required.
Appendix
No. 02/DKHN
(Enclosed with
the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Ministry of
Finance)
Photo 3x4
(Fan stamped)
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To: Ministry
of Finance (Department of Audit and Accounting Regulation)
1. Full name …………………………………………………… Male/Female
...................... ............
2. Year of birth ……………………………………
Hometown/Nationality: .....................................
3. ID card/Passport/Citizen card ………… issued on…
../…. /…. at ...
4. Number of the APC: date of issue……………………… to
practice accounting service at …………………………… ..
5. Ground for application for re-issuance of APC
(*):
...............................................................................................................................................
...............................................................................................................................................
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Title (job)
Working time
Employer
...
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...
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7. Request the Ministry of Finance to consider
re-issuing me with an APC to practice accounting service at (name of the
accounting firm or accounting household business) ………………………………………..
I hereby declare that:
- I am not subject to the case ineligible for
accounting practice registration as prescribed in clause 4 Article 58 of the
Law on Accounting.
- I will take legal liability for the accuracy and
truthfulness of the above-declared information and documents in the application
attached to this application.
[Date]……………
CERTIFICATION
OF LEGAL REPRESENTATIVE
(Full name, signature, seal)
APPLICANT
(Full name and signature)
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Notes: (*) Clearly state the reason for
the loss, damage or destruction.
Appendix
No. 03/DKHN
(Enclosed with
the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Ministry of
Finance)
Name of accounting firm or accounting
household business: ……………….
Address: ……………………
LIST OF APPLICANTS FOR ISSUANCE OF ACCOUNTING
PRACTICE CERTIFICATES
To: Ministry
of Finance (Department of Audit and Accounting Regulation)
(Name of accounting firm, accounting household
business): ……….. …………hereby request the Ministry of Finance to issue APCs to
applicants in the following list:
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Full name
Year of
birth
Hometown (1)
(nationality)
Title
Accountant’s
certificate
Validity
period of the full-time employment contract until…
Male
Female
...
...
...
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Number
Date of
issue
1
2
3
4
5
6
...
...
...
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8
9
...
...
...
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...
...
...
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...
...
...
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...
...
...
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...
...
...
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We hereby declare that:
- The applicants named above are eligible to
register to practice accounting service and are currently working under a
full-time employment contract at .... (name of accounting firm,
accounting household business): …………. in accordance with the law on accounting.
- We are responsible for the management and
employment of the applicants named above in accordance with the law on
accounting.
...
...
...
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......,
[Date]……………
LEGAL REPRESENTATIVE
(Full name, signature, seal)
Notes: (1) For Vietnamese, write the
hometown (province, central-affiliated city); for foreigners, write
nationality.
Appendix
No. 04/DKHN
(Enclosed with
the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Ministry of
Finance)
CERTIFICATION
OF ACTUAL TIME OF WORKING EXPERIENCE IN
FINANCE, ACCOUNTING OR AUDITING
To: (Name of employer where the accounting
practice registrant has worked):
...
...
...
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2. Year of birth: ........................................................................................................................
3. ID card/Citizen card/Passport number ……… ..
Issued on ..../.../.... At ....4. Registered permanent residence:
.....................................................................................
5. Current address:
...............................................................................................................
Request (name of the employer) ………………… .. to
confirm the actual process of doing financial, accounting and auditing work at
the unit as follows:
From month ...
to month
Title, position
Number of
actual months working in finance, accounting and auditing
A
B
...
...
...
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Total
...
...
...
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[Date]……………
CONFIRMED BY
THE EMPLOYER
(Signature, full name and seal)
APPLICANT
(Signature, full name)
Appendix
No. 05/DKHN
(Enclosed with
the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Ministry of
Finance)
THE MINISTRY OF
FINANCE
-------
THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
...
...
...
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[ordinal
number] …issue
Photo 3x4
ACCOUNTING PRACTICE CERTIFICATE
No. …………………..
1. Full name: ………………………………………… Male/Female
...................... ............
2. Year of birth: ………….………. Hometown/Nationality:
.........................................................
3. Accountant's certificate, auditor’s certificate
No. ……………………… issued on… ../… ../ ……
4. To practice accounting services at:
....................................... ......................................
.............................................................................
...
...
...
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Hanoi,
[date]………
BY ORDER OF MINISTER
(Full name, signature and seal)
Appendix
No. 06/DKHN
(Enclosed with
the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Ministry of
Finance)
NOTIFICATION
Re: Expired or invalid APC
To: Ministry
of Finance (Department of Audit and Accounting Regulation)
1. Full name: ……………………………………………; Male/Female:
......................................................
...
...
...
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3. The APC No. …… issued on: …… /…../……to practice
accounting services at: ....................................... is
expired or no longer valid from ....... /… ../ …… .. as:
(1) I have terminated the employment contract at
(name of accounting firm or accounting household business) …………. since …….
according to the Decision on resignation or termination of the employment
contract No. …………… .. dated ...... /… ../ …………….
(2) The full-time employment contract No ……………….
dated ……/……/…… .. at (name of accounting firm or accounting household business)
………. has expired since ……………… ..
(3) The full-time employment contract
No……dated……..at an accounting firm or accounting household business has
variations that make it unsatisfied as a full-time employment contract.
(4) The work permit in Vietnam
No……….dated………….is expired or no longer valid from .........
(5) ..........................................................................................................................................
(6)
..........................................................................................................................................
I will take legal liability for the accuracy and
truthfulness of the above-declared information and documents attached to this
Notification.
...
...
...
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…….[Location]….,[date]……………
NOTIFIED BY
(Signature and full name)
Enclosure:
(1)……………………….
(2)……………………….
(3)……………………….
…………………………..
Appendix
No. 07/DKHN
(Enclosed with
the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Ministry of
Finance)
...
...
...
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Re: Expired or invalid APC
To: Ministry of Finance
(Department of Audit and Accounting Regulation)
1. Name of accounting firm, accounting household
business……..
2. Address…………………………………………………….
3. Phone number…………………………… email:
............................... ................................
4. Certificate of eligibility to provide accounting
services number: ……………………………. dated: ………../ ……./ …………5. The APCs of the
following accounting practitioners expire or are no longer valid:
No.
Full name
The APC
...
...
...
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Number
Validity period
Expiration or
invalidness date
...
...
...
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...
...
...
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We will take legal liability for the accuracy and
truthfulness of the above-declared information and documents attached to this
Notification.
...
...
...
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….[Location]…..,[date]……………
LEGAL REPRESENTATIVE
(Full name, signature, seal)
Appendix
No. 08/DKHN
(Enclosed with
the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Ministry of
Finance)
ANNUAL REPORT ON COMPLIANCE WITH REQUIREMENTS FOR
ACCOUNTING PRACTICE
1. My name is: ………….Male/Female
...................... ............
2. Year of birth: ……………………………………;
Hometown/Nationality .................................
3. Accountant's certificate, auditor’s
certificate No. ……………………… issued on… ../… ../ ……4. APC number: ……………………. issued
on ..../.../..., the period of registration for practicing accounting service
is from ..../..../………. to..../..../…….5. Number of hours of lecture at audit or
accounting international association from August 16 of the previous year to
August 15 of this year (documentary evidence enclosed, if number of hours of
lecture is required):
...
...
...
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Name of
accounting subject
Time
Number of
hours of lecture (*)
Association
Notes
...
...
...
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Total
...
...
...
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X
Number of hours of lecture of accounting laws,
Vietnamese taxes, professional ethics of accounting is ……. hours
6. The validity period of the full-time employment
contract at the accounting firm or accounting household business (from……to…….
or indefinite-duration).
7. In the year of the latest full-time employment
contract signed with the accounting firm or accounting household business:
No change
...
...
...
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8. Compliance with the law on accounting from
August 16 of the previous year to August 15 of this year:
...............................................................................................................................................
Request the Ministry of Finance to consider
allowing me to maintain my accounting practice at the accounting firm or
accounting household business…………… .. …… in……..[year].
I will take legal liability for the accuracy and
truthfulness of the above-declared information and documents attached to this
Report.
[Date]……………
LEGAL
REPRESENTATIVE
(Full name, signature, seal)
APPLICANT
(Signature, full name)
...
...
...
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Notes: (*) If the accounting
practitioner has not had enough hours of lecture, clearly state the reasons in
the column "Notes" together with the supporting documents.
Appendix
No. 09/DKHN
(Enclosed with
the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Ministry of
Finance)
ANNUAL FINAL REPORT ON COMPLIANCE WITH REQUIREMENTS
FOR ACCOUNTING PRACTICE
To:
Ministry of Finance (Department of Audit and Accounting Regulation)
(Name of the accounting firm, the accounting
household business) …………………………………………… report to the Ministry of Finance on the
compliance with requirements for accounting practice by the accounting
practitioners at the unit as follows:
1. Hours of lecture and validity period of the
full-time employment contract at the firm/business of the accounting
practitioners from August 16 of the previous year to August 15 of this year are
as follows:
No.
...
...
...
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APC No.
Number of hours
of lecture
Full-time
employment contract
Notes (*)
Validity period
until….
Changes to the
employment contract in the year (mark x)
Total (*)
Hours of
lecture in accounting, Vietnamese taxes, professional ethics
...
...
...
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...
...
...
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...
...
...
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...
...
...
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...
...
...
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...
...
...
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...
...
...
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...
...
...
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...
...
...
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...
...
...
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...
...
...
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...
...
...
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...
...
...
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...
...
...
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...
...
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...
...
...
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...
...
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2. Administrative violations against accounting
regulations in the preceding 12 months are as follows:
a) The number of accounting practitioners who do
not face administrative penalties related to accounting regulations is ....
people.
b) The number of accounting practitioners who face
administrative penalties related to accounting regulations is .... people, in
specific:
No.
...
...
...
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Subject to
administrative penalties related to accounting regulations from August 16 of
previous year ago to August 15 this year
(mark x)
Issuing authority
...
...
...
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...
...
...
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……[Location]…..,[date]……………
LEGAL REPRESENTATIVE
(Full name, signature, seal)
Enclosure:
- Annual report on compliance with requirements
for accounting practice of each accountant;
- A document proving number of hours of lecture
at audit or accounting international associations, if required;
- A supporting document of a person whose number
of hours of lecture is suspended (if any).
Notes: (*) If the accounting
practitioner has not had enough hours of lecture, clearly state the reasons in
the column "Notes".