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MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.: 199/2011/TT-BTC
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Hanoi, December 30, 2011
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CIRCULAR
GUIDING THE ORGANIZATION OF TRAINING AND GRANT OF
CERTIFICATES OF TRAINING CHIEF ACCOUNTANTS
Pursuant to the Accounting
Law No.03/2003/QH11 dated 17/6/2003;
Pursuant to the Decree
No.128/2004/ND-CP dated 31/5/2004 of the Government on detailing and guiding the
implementation of some Articles of the Accounting Law in State sector and
Decree No.129/2004/ND-CP dated 31/5/2004 of the Government detailing and
guiding the implementation of some Articles of the Accounting Law in business
activities;
Pursuant to the Decree
No.118/2008/ND-CP dated 27/11/2008 of the Government stipulating functions,
duties, powers and organizational structure of the Finance Ministry;
The Ministry of Finance
guides the training and grant of certificates of training chief accountants:
Article 1.
Purpose, training requirements and grant of certificates of training chief
accountants
1. To equip, update, and
systematize the intensive, base knowledge on management, economy, finance,
accounting and auditing for the objects of the chief accountant training to
improve management capacity of economy, finance and accounting organization,
the accounting apparatus organization and direct the accounting work in the
units.
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Article 2.
Standards for attendants of the training courses of Chief Accountants
1. The Vietnamese who attend the
training course of chief accountant must have the following standards:
a / A professional ethics,
honesty, integrity, a sense of law observance;
b / A professional qualification
on finance, accounting and auditing from secondary level upwards and actual
working time on finance, accounting and auditing as follows:
- At least 2 years or more from
the date indicated on the diploma of University in finance, accounting and
auditing;
- At least 3 years or more from
the date indicated on the diploma of vocational school, college specialized in
finance, accounting and auditing;
c / An Application for study,
which has been confirmed the real-time of working in finance, accounting,
auditing by the agencies they are working together with a certified copy of
diploma of university specialized in finance, accounting and auditing.
2. The Foreigners who have
expertise certificates in accounting and accounting practicing certificates,
certificates of auditors or diploma of university of the foreign institutions
(conceded by Vietnam Ministry of Finance) are attended the courses of training
chief accountants organized by the units that are eligible for the
implementation of training courses of chief accountants for foreigners.
Article 3.
Forms to organize the training course of the chief accountant
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A class of training course of
chief accountant shall not exceed 100 learners.
Article 4.
Conditions for organizing the training courses of chief accountant
1. The retraining, training
facilities (Academies, Universities, and Colleges, training School) are
organized the training course of chief accountant if it satisfies the following
conditions:
a / Having the function of
training, retraining profession of accounting and auditing;
b / Having at least 50% of permanent lecturers (Among total lecturers teach the topics
according to each course) with degree from level of university or higher, and
at least 5 years of teaching experience in the field of economy - finance -
accounting - auditing;
c / Having qualified facilities
such as classrooms, desks, tables, boards, teaching aids, ... to implement the
training course of Chief Accountant.
2. The Association of auditing -
accounting profession is combined with the qualified training, retraining
facilities defined in clause 1 of this Article to organize the training courses
of chief accountant.
3. The qualified training,
retraining facilities as defined in clause 1 of this Article wishing for organizing
the training courses of chief accountant for foreigners must be considered,
approved in writing by the Finance Ministry.
Article 5.
Rights and responsibilities of retraining, training facilities in the
organization of the training courses of Chief Accountant
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a / Actively implement the works
related to the organization of training courses of chief accountant in
accordance with their conditions.
b / Collect school fees of
learners participating in training course by the rate in accordance with the
provisions of the State on education fees. The collection, management, and use of
revenue from tuition fees must comply with the provisions of current law.
c / Grant training certificates
of Chief Accountant as prescribed in Article 9 of this Circular.
2. The retraining, training
facilities that are qualified to organize chief accountant training
courses are responsible for:
a / Ensuring the student
enrollment in accordance with standards as prescribed in Article 2 of this
Circular.
b / Observing the regulations on
the forms and procedures of opening the training courses of Chief Accountant as
prescribed in Article 3 and Article 6 of this Circular.
c / Organizing and strictly
managing the training courses of Chief Accountant to guarantee the right and
full implementation of the contents, programs, and study time as prescribed in
Article 10 of this Circular.
d / Strictly abiding by
regulations on the examination, evaluation and classification of results and
grant of certificates as prescribed in Article 7, Article 8, Article 9 of this
Circular.
đ / Being subject to inspection and supervision
by the Ministry of Finance in the implementation of the provisions of Article
12 of this Circular.
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f / Taking responsibility for the correctness and legality of the training
certificates of Chief Accountant issued by their units.
Article 6.
Procedures for organizing training courses of
Chief Accountant
1. Before the retraining, training
facilities open the training course of
the Chief Accountant (Each course), they must send to the Ministry of Finance a
set of dossier, including the following documents:
a / A decision to open training
course of chief accountant of the head of the training and retraining facility;
b / A List of course
participants (Appendix No.01);
c / A List of lecturers
(Appendix No.02);
d / A List of management board
of the training course;
đ / The contents, programs and
schedule of the training course.
2. The documents in the set of
dossier prescribed in Clause 1 of this Article and other related documents such
as teaching contracts; working schedule and vouchers of payments for teaching
lecturers; naming table of each student attending classes with signature of
teachers; The certified copies of qualifications of learners; Application for
study to be certified by the work unit; The student's tests must be archived at
the units to organize the course for at least 5 years from the end of the
course.
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Article 7.
Examination and assessments of learning outcomes
1. The assessment of learning
outcomes is conducted as follows:
End of each part of the study
program, it is required to organize the examination to end credits in a minimum
time of 180 minutes.
2. The examination of ending
credits is done in the form of writing. Examination scores for the end of credits
are scored 10 grades. The test of less than 5 points is not satisfactory.
3. Only learners who secured
minimum 80% of class hours required for each credit are attended that credit’s
examination. Only learners who reach from 5 points or more for each test of
both credits can meet the course requirements.
4. End of training course of
chief accountant, unit organizing the course based on the average point results
of two tests of ending credit (first test) to evaluate following four
categories:
- Good: The average point of two
tests of ending credit reached 8 points or more (of which has no point less
than 7);
- Pretty good: The average point
of two tests of ending credit reached 7 points or more (of which has no point
less than 6);
- Medium: The average point of
two tests of ending credit reached 5 points or more (of which has no point less
than 5);
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Learners have the right to attend
the reexamination of either test of ending credit which is not satisfactory,
but only take the reexamination once. The organization of the reexamination for
learners who do not meet the requirements is made at the end of the course.
Article 8.
Certificates of training Chief Accountant
1. Embryos of “Certificates of
training Chief Accountant"(Appendix No.04) and Code of unit training and
retraining Chief Accountant are issued and managed in unification in the whole
country by the Ministry of Finance.
2. The facilities training and
retraining Chief Accountant courses are responsible for monitoring and managing
certificate’s embryos to be issued (number received, number used, number broken
and unused) and every 6 month (1/1 and 1/7 every year) send a report to the
Ministry of Finance for used as a basis for a general nationwide synthesis.
Article 9.
Grant of "certificates of training chief accountant"
1. Learners who have the test results
reaching medium or higher (learners meeting the requirements) shall be issued
“certificates of training chief accountant” by head of the facility training
and retraining making decision to organize the course.
2. End of each training course
of chief accountant, the unit organizing the training course of Chief
Accountant sends "The decision to recognize the satisfactory results of
the course" attached to "List of qualified learners of the
course" ( Appendix No.03) to the Ministry of Finance, for consideration,
approval and issuance of embryos of “Certificates of training Chief Accountant.
The head of training and retraining facility (or deputy head authorized by the
head) has the right to sign and issue certificates of training Chief
Accountant.
3. Certificates of training
Chief Accountant must be stamped joint pages and images of learners by the
facility training and retraining where organizes the course of training chief
accountant.
4. Certificate of training Chief
Accountant is valid within 5 years from the date of issuance to appoint chief
accountant of the first time as prescribed in Clause 2 of Article 53 of the
Accounting Law. Exceeding the period of 5 years, if learners have requirements
for re-grant of certificates they shall relearn the training course of chief
accountant.
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6. When the certificates were
lost, misplaced, learners contact with the retraining, training facilities
(where issued certificates) for conducting procedures of re-grant.
Article 10.
Contents and programs of training chief accountants
1. The contents, programs, and
minimum duration of one training course of chief accountants for the state
agencies, public services providing units and organizations using state budget
funds and the public services providing units and organizations not using state
budget funds, including units of revenues and expenditures of budget and armed
forces units (collectively called as the state accounting units), as follows:
Duration of the
entire course: 4 weeks (including examination duration)
(4 weeks x 6 days x 8 hours =
192 hours. An hour is counted as 50 minutes for study and 10 minutes for tea
break).
I - GENERAL
KNOWLEDGE:
+ Special subject 1:
Economic
laws applicable to the units under the State accounting field:
16 hours
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Organization
of estimates management, allocation and settlement of revenues and expenditures
of state budget (state budget), units using state budget funds and the units
not using state budget funds:
16 hours
+ Special subject 3:
Opening and
management of accounts, control of state budget expenditures through the
State Treasury:
08 hours
+ Special subject 4:
Finance of
the units using state budget funds and the units not using state budget funds:
20 hours
+ Review and examination of Part I:
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Total Part I:
68 hours
+ Special subject 5:
Accounting
law on accounting and the accounting work organization, roles and duties of
the Chief Accountant:
24 hours
+ Special subject 6:
State
Budget Accounting and professional operations of Treasury:
16 hours
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Accounting
for units using state budget funds and the units not using state budget funds:
24 hours
+ Special subject 8:
Financial
statements and settlement reports of the units with revenue and expenditure
of budget, administrative units:
24 hours
+ Special subject 9:
Financial
statement analysis of with the units of revenue and expenditure of budget,
units using state budget funds and the units not using state budget funds:
16 hours
+ Special subject 10:
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12 hours
+ Review and examination of Part II:
08 hours
Total Part II:
124 hours
Total:
192 hours
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Duration of the entire course: 6 weeks (including examination duration)
(6 weeks x 6
days x 8 hours = 288 hours. An hour is counted as 50 for study and 10 minutes
for tea break).
+ Special subject 1:
Laws
relating to the enterprises:
24 hours
+ Special subject 2:
Management of
enterprise finance:
20 hours
+ Special subject 3:
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24 hours
+ Special subject 4:
Evaluation
of investment projects:
12 hours
+ Special subject 5:
Relations of
credit, payment and guarantees between enterprises and banks and financial
institutions:
16 hours
+ Review and examination of Part I:
08 hours
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Total Part I:
104 hours
II - PROFESSIONAL KNOWLEDGE:
+ Special subject 6:
Accounting
law:
16 hours
+ Special subject 7:
Organization
of accounting work and the role and duties of chief accountants of
enterprises:
16 hours
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Accounting
of enterprise finance (including specific accounting):
40 hours
+ Special subject 9:
Organization
of corporate management accounting:
36 hours
+ Special subject 10:
Financial
statements and financial analysis of enterprises:
40 hours
+ Special subject 11:
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28 hours
+ Review and examination of Part II:
08 hours
Total Part II:
184 hours
Total:
288 hours
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Article 11.
Training curriculum of chief accountant
1. Ministry of Finance presides
over organizing compilation of training curriculum of chief accountant for
uniform use throughout the country.
2. Training curriculum of chief
accountant must conform to the content, program of training chief accountant
provided for in Article 10 of this Circular. Lecturers must update policies,
the new regime, and the actual situation to the time to organize the course to
teach learners.
Article 12.
Inspection and supervision of the organization of training chief accountant
1. Ministry of Finance shall
perform the inspection and supervision directly or indirectly (through a report
or mass media) the organization of training and grant of certificates of chief
accountant of the retraining, training facilities.
2. Contents of inspection and
supervision include the entire contents of the provisions of Article 2 to
Article 11 of this Circular.
Article 13.
Handling of administrative violations in the organization of training courses
of chief accountant and the grant of certificates of training chief accountant
1. The retraining, training
facilities must comply with the provisions of this Circular in the organization
of training courses of chief accountant and grant of certificates of chief
accountant for learners who meet the requirements. If committing act of
violation, depending on levels of severity, they will be sanctioned for
administrative violations, not be recognized certificates issued to learners or
shall be suspended the right to organize the training courses of chief
accountant.
2. The competence, procedures of
sanctioning and acts, the levels of sanction are conducted under the provisions
of Decree No.39/2011/ND-CP dated 26/05/2011 and Decree No.185/2004/ND-CP dated
04/11/2004 of the Government on handling of administrative violations in the
field of accounting and Circular No.169/2011/TT-BTC dated 24/11/2011 guiding
the implementation of some Articles of Decree No.39/2011/ND-CP dated 26/05/2011
and Decree No.185/2004/ND-CP dated 04/11/2004.
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1. This Circular takes effect as
from April 01, 2012 and replaces Decision No.98/2007/QD-BTC dated 03/12/2007 of
the Minister of Finance promulgating "Regulations on the training and
grant of chief accountant certificates".
2. The
concerned organizations and individuals shall implement this Circular./.
FOR MINISTER
DEPUTY MINISTER
Tran Xuan Ha