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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.
91/2017/TT-BTC
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Hanoi, August
31, 217
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CIRCULAR
ON EXAMS, ISSUANCE, AND MANAGEMENT OF AUDIT PRACTISING
CERTIFICATES AND ACCOUNTING PRACTISING CERTIFICATES
Pursuant to the Law on Accounting No.
88/2015/QH13 on November 20, 2015;
Pursuant to the Law on Independent Audit No.
67/2011/QH12 dated March 29, 2011;
Pursuant to the Government's Decree No.
17/2012/ND-CP dated March 13, 2012 on guidelines for the Law on Independent
Audit;
Pursuant to the Government's Decree No.
87/2017/ND-CP on functions, tasks, powers 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 exams, issuance, and management of audit practicing certificates
and accounting practicing certificates.
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GENERAL PROVISIONS
Article 1. Scope
This Circular sets forth exams, issuance, and
management of audit practicing certificates and accounting practicing
certificates as prescribed in Point c Clause 2 Article 11 of the Law on
Independent Audit.
Article 2. Regulated
entities
Regulated entities of this Circular include:
1. Applicants prescribed in Article 3 and Clause
1 Article 10 hereof.
2. Audit or accounting board of examiners
(hereinafter referred to as the board of examiners).
3. Audit and/or accounting professional
associations.
4. Other entities relating to exams, issuance,
and management of audit practicing certificates and accounting practicing
certificates.
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SPECIFIC PROVISIONS
Section 1. EXAMS
Article 3. Applicants
Any Vietnamese or foreigner who is eligible for
taking exam prescribed in Article 4 hereof.
Article 4. Eligibility for
taking exams
An applicant for audit practicing certificate or
accounting practicing certificate must have the following eligibilities:
1. Meet standards in professional ethics,
truthfulness, integrity, and high sense of law observance;
2. Obtain at least a bachelor's degree in
finance, banking, accounting, or audit; or a bachelor's degree in other majors
with total units of study (or classes) of subjects: Finance, accounting, audit,
financial activity analysis, or taxation accounting for at least 7% of total
units of study (or classes) of the entire course; or obtain a bachelor's degree
in other majors and audit or accounting certificates or degrees awarded by
international audit or accounting associations as prescribed in Article 9
hereof;
3. Have at least 36 months’ experience in
finance, accounting, or audit field, which is determined in the period
beginning from the month of graduation specified in the bachelor's degree (or
postgraduate degree) to the time of application for taking exams. Actual
working time includes the period of working as audit assistant at audit firms,
as internal auditor at internal audit department, or as auditor at state audit
agencies;
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5. Not subject to Clause 1 and Clause 2 Article
52 of the Law on Accounting.
Article 5. Applications for
examination
1. An application for examination to obtain audit
practicing certificate or accounting practicing certificate as the initial time
shall include:
a) An application form for examination bearing
certification of the applicant’s employer or the People’s Committee of the
place of residence, with a 3x4 color photo and fan stamping as prescribed in
Appendix No. 02a or Appendix No. 02b issued herewith together with a document
certifying the actual working time in the field of finance, accounting, or
audit bearing signature of legal representative (or authorized person) and the
seal of employer as prescribed in Appendix No. 06 issued herewith;
b) A certified true copy of ID card or passport;
c) A resume bearing certification of the
employer or the People’s Committee of place of residence;
d) Copies of degrees and certificates prescribed
in Clause 2 Article 4 hereof, bearing certification of the issuing body or
notary. In case of a bachelor's degree in another major, an authenticated
academic transcript with specific number of units of study (or classes) of subjects
must be submitted. In case of a master or doctoral degree, an authenticated
academic transcript with specific major must be submitted;
dd) 3 3x4 colored photos taken within 6 months
and 2 envelopes stuck with stamps and recipient’s full name and address.
2. An application for examination of remaining
subject or re-examination of failed subject or examination with mark target
prescribed in Clause 4 Article 18 hereof shall include:
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b) A copy of document certifying marks of
previous exams issued by the board of examiners;
c) Photos and envelopes prescribed in Point dd
Clause 1 of this Article.
3. An application for examination to obtain
audit practicing certificate submitted by a holder of accounting practicing
certificate shall include:
a) An application form for examination bearing
certification of the applicant’s employer or the People’s Committee of the
place of residence, with a 3x4 color photo and fan stamping as prescribed in
Appendix No. 02b issued herewith;
b) A certified true copy of ID card or passport;
c) A resume bearing certification of the
employer or the People’s Committee of place of residence;
d) Certified true copy of accounting practicing
certificate;
dd) Photos and envelopes prescribed in Point dd
Clause 1 of this Article.
4. Forms of applications for examination shall
be issued by the board of examiners only. Applicants must submit applications
for examination to the board of examiners or a unit authorized by the board of
examiners within the time limit as notified by the board of examiners.
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6. Exam fee shall be refunded to applicant not
eligible for examination or applicant who applies for withdrawal from examination
within 10 days from the date on which the board of examiners publishes the list
of eligible applicants.
Article 6. Modules
1. An applicant for examination to obtain
accounting practicing certificate shall take the following 4 modules:
a) Economic law and law on enterprises;
b) Finance and advanced financial management;
c) Taxes and advanced tax administration;
d) Financial accounting, advanced administrative
accounting.
2. An applicant for examination to obtain audit
practicing certificate shall take the following 7 modules:
a) Economic law and law on enterprises;
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c) Taxes and advanced tax administration;
d) Financial accounting, advanced administrative
accounting;
dd) Audit and advanced security services;
e) Advanced financial analysis;
g) Language level C of one of five common
languages: English, Russia, France, China, Germany.
3. A holder of accountant practicing certificate
who applies for examination to obtain an audit practicing certificate shall
take the following 3 modules:
a) Audit and advanced security services;
b) Advanced financial analysis;
c) Language level C of one of five common
languages: English, Russia, France, China, Germany.
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Article 7. Examination modes
With regard to each module prescribed in Article
6 of this Circular (except for foreign language module), the candidate must
take a paper exam within 180 minutes. With regard to foreign language module,
the candidate must take a paper exam within 120 minutes.
Article 8. Administration of
exams
1. Annually, the board of examiners shall
administer at least one exam in third or fourth quarter. At least 60 days
before the date of examination, the board of examiners shall publish
conditions, standards, time, place, and necessary information about the exam on
means of mass media.
2. Within 60 days from the date on which the
examination completes, the board of examiners must publish results of each
module and notify to candidates. In special case, the time limit for publishing
results may be extended by the president of the board of examiners but not
exceeding 30 days.
Article 9. Degrees and
certificates awarded by audit or accounting international associations
A degree or certificate awarded by an audit or
accounting international association shall be recognized as prescribed in
Clause 2 Article 4 of this Circular if the following requirements are
satisfied:
1. The audit or accounting international
association must be a member of International Federation of Accountants (IFAC)
which has established representative offices or branches operating in Vietnam.
2. The audit or accounting international
association has signed an agreement on cooperation in examination and award of
professional audit certificates with the Ministry of Finance of Vietnam.
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4. Contents, examination and degrees or certificates
to be awarded to students upon completion of courses must be made consistently
in every country where the audit or accounting international association has
representative offices or branches which have been operating.
Section 2. ADMINISTERING
TESTS TO HOLDERS OF ACCOUNTING EXPERT CERTIFICATES OR FOREIGN AUDIT PRACTISING
CERTIFICATES
Article 10. Examination
conditions and contents
1. If a holder of accounting expert certificate
or audit practicing certificate awarded by a foreign professional organization
recognized by the Ministry of Finance of Vietnam (hereinafter referred to as
recognized foreign professional organization) wishes to obtain an audit
practicing certificate or accounting practicing certificate of Vietnam, he/she
must take an exam in Vietnam’s laws.
If the accounting expert certificate or audit
practicing certificate is awarded by a competent authority (other than
professional association), the examinee must be the official member of audit or
accounting international association and such professional association is a
member of International Federation of Accountants (IFAC). Learning contents and
examination to obtain accounting expert certificate or audit practicing
certificate must equivalent or higher than those prescribed in Article 6
hereof.
2. A recognized foreign professional
organization must meet the following conditions:
a) Be a member of International Federation of
Accountants (IFAC);
b) There are learning contents and examination
to obtain accounting expert certificate or audit practicing certificate must
equivalent or higher than those prescribed in Article 6 hereof.
3. The recognized foreign professional
organizations prescribed in Clause 2 of this Article include:
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b) Certified Public Accountants in Australia
(CPA Australia);
c) Institute of Chartered Accountants in England
and Wales (ICAEW).
d) Other foreign professional organizations
meeting conditions prescribed in Clause 2 of this Article whose accounting
expert certificates or audit practicing certificates are recognized by the
Ministry of Finance of Vietnam.
4. Exam sections of examination to obtain audit
practicing certificate comprise:
a) Economic law and law on enterprises;
b) Finance and financial management;
c) Taxes and tax administration;
d) Financial accounting, administrative
accounting;
dd) Audit and security services.
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6. Contents and requirements for each exam
section are specified in Appendix No. 01.
7. A person who satisfies conditions prescribed
in Clause 1 of this Article and has passed cooperation exams administered by
the Ministry of Finance of Vietnam and ACCA shall be exempt from modules
prescribed in Point a and Point c Clause 4 of this Article within the validity
period of cooperation agreement entered into between the Ministry of Finance of
Vietnam and ACCA.
8. Vietnamese will be used in exams.
9. Allotted time for 5 exam sections is 180
minutes. Allotted time for 4 exam sections is 145 minutes. Allotted time for 3
exam sections is 110 minutes.
Article 11. Applications
for examination
1. An application for examination includes:
a) An application form for examination bearing
certification of the applicant’s employer, with a 3x4 color photo and fan
stamping as prescribed in Appendix No. 02c issued herewith;
b) A copy and authenticated Vietnamese
translation of foreign accounting expert certificate or audit practicing
certificate;
c) Document (including authenticated Vietnamese
translation if it is in foreign language) proving that the examinee is the
official member of the professional association;
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dd) A certified true copy of ID card or
passport;
e) A resume bearing certification of the
employer or the People’s Committee of place of residence;
g) If the foreign professional organization
falls to Point d Clause 3 Article, documents proving satisfaction of conditions
prescribed in Clause 2 Article 10 are required.
2. Forms of applications for examination shall
be issued by the board of examiners only. Applicants for examination must
submit applications to the board of examiners at least 30 days before the date
of examination.
Article 12. Examination
results
1. The marking scale is 100. Marks are graded
from 1.
2. Regarding examination to obtain audit
practicing certificate, a pass exam paper must achieve at least 70; or at least
42 in case of a person eligible for exemption of sections prescribed in Point a
and Point c Clause 4 Article 10 of this Circular; or at least 56 in case of a
person eligible for exemption of sections prescribed in Point a or Point c
Clause 4 Article 10 of this Circular.
3. Regarding examination to obtain accounting
practicing certificate, a pass exam paper must achieve at least 56; or at least
28 in case of a person eligible for exemption of sections prescribed in Point a
and Point c Clause 4 Article 10 of this Circular; or at least 42 in case of a
person eligible for exemption of sections prescribed in Point a or Point c
Clause 4 Article 10 of this Circular.
4. Examination results will be notified to each examinee.
Each passed examinee prescribed in Clause 2 of this Article shall be granted an
audit practicing certificate by the Ministry of Finance. Each passed examinee
prescribed in Clause 3 of this Article shall be granted an accounting
practicing certificate by the Ministry of Finance.
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Section 3. THE BOARD OF
EXAMINERS
Article 13. The board of
examiners
1. The board of examiners shall be established
by the Minister of Finance at the request of Director of the Department of
Audit and Accounting Regulation and Organization and Personnel Department.
2. The board of examiners shall administer
auditor and accountant exams as prescribed by the Ministry of Finance. In each
exam, the president of the board of examiners must establish test board,
proctor board, marking board, and marking review board (as deemed appropriate).
Article 14. Composition of
the board of examiners
1. The board of examiners is established for
each exam. The board of examiners is composed of up to 11 members, including:
a) The president of the board of examiners being
head of the Ministry of Finance or Director-level head authorized by the
Minister of Finance;
b) 4 vice presidents being heads of the
Department of Audit and Accounting Regulation, Organization and Personnel
Department affiliated to the Ministry of Finance, audit or accounting
professional association, in which the head of the Department of Audit and
Accounting Regulation acts as standing vice president;
c) Secretary and members being representatives
of units affiliated to Ministry of Finance.
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3. A person whose natural or in-law father, mother,
child, brother, sister, or spouse sits an exam may not become a member of that
board of examiners and all relevant divisions.
4. A person who has tutored reviewing classes
may not become a member of the board of examiners, prepare, approve or mark test
papers (including the first marking or marking review) of such exam. A member
of the board of examiners of an exam may not lecture, tutor, or review such
exam. A person who has marked in the first marking may not mark the marking
review.
5. The office of the board of examiners is
located at the Department of Audit and Accounting Regulation affiliated to the
Ministry of Finance.
6. There is a standing group assisting the board
of examiners which is established by the president of the board of examiners at
the request of the Department of Audit and Accounting Regulation. The standing
group is composed of up to 9 members.
7. Functions and objectives of units established
by the board of examiners include standing group, test board, proctor board,
marking board, and marking review board as prescribed by the Ministry of
Finance.
Article 15. Working modes
of the board of examiners
1. The board of examiners will work under
collective mode. A decision of the board of examiners will be passed when it is
voted for by at least two thirds members.
2. The board of examiners may use the Ministry
of Finance’s seal during its operation.
3. The board of examiners may hold meetings and
perform tasks within its tasks and entitlement during office hours. Members of
the board of examiners will earn an amount of remuneration deducted from
examination funding approved by the Ministry of Finance.
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Article 16. Tasks and power
of the board of examiners
1. Publish examination plans on means of mass
media.
2. Receive and verify applications, make and
consider the list of candidates.
3. Prepare question sheets and answers for each
exam.
4. Invigilation, marking.
5. Send a consolidated report of examination
results to the Ministry of Finance for approval.
6. Publish examination results and notify each
examinee of mark according to the approval of the Ministry of Finance.
7. Conduct marking review upon request of
examinee.
8. Keep question sheets, test papers, and
relevant documents until they are handed over as prescribed by the Ministry of
Finance.
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Article 17. Tasks and power
of members of the board of examiners
1. President:
a) Direct the performance of tasks and power of
the board of examiners as prescribed in this Circular;
b) Give assignments to vice presidents and
members;
c) Issue decisions on establishment of test
board, proctor board, marking board, and marking review board;
d) Direct the preparation of test papers and
answers with separate seals, choose question sheets and answers according to
given contents and curriculum, ensure absolute confidentiality of exam
questions and answers before examination; invite the experts to criticize the
question sheet as deemed necessary;
dd) Send examination results to the Minister of
Finance;
e) Authorized standing vice president to
administer the operation of the board of examiners in case of president’s
absence.
2. Standing vice president: Administer the
operation of the board of examiners as assigned by the president.
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4. Secretary:
a) Receive applications and submit the list of
examinee to the board of examiners for approval;
b) Prepare necessary documents and take meeting
minutes;
c) Make and submit a list of eligible candidates
and a list of ineligible candidates to the board of examiners for approval and
publish the list of successful candidates on the website of the Ministry of
Finance.
d) Receive and submit records of breaches of
discipline to the board of examiners for consideration;
dd) Other tasks as assigned by the president.
Section 4. EXAMINATION
RESULTS, RESERVATION, APPROVAL, AND CANCELATION THEREOF
Article 18. Examination
results, reservation thereof, and passed results
1. Passed module: A module is considered passed
if it is at least 5.
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E.g. When a person has taken exam in 2017,
his/her passed modules of 2017 will be reserved for 2018 and 2019. Until 2019,
if he/she has not met examination requirements, the examination results in 2020
to be considered will be those of 2018, 2019 and 2020. It is applied similarly
to years from 2021.
3. Improvement examination: If an candidate has
passed certain modules prescribed in Clauses 1, 2, 3 Article 6 (except for
foreign language) but not has passed as prescribed in Clause 4 of this Article,
he/she may, at his/her own discretion, choose a number of modules and apply for
improvement examination. The highest examination mark during the reservation
period will prevail.
4. Qualified results:
a) In case of examination to obtain accounting
practicing certificates: If a candidate has passed all 4 modules prescribed in
Clause 1 of Article 6 and total marks of modules eligible for reservation is at
least 25, he/she will be considered qualified;
b) In case of examination to obtain audit
practicing certificates: If a candidate has passed all 7 modules prescribed in
Clause 2 of Article 6 and total marks of modules eligible for reservation
(except for foreign language) is at least 38, he/she will be considered
qualified;
c) Holders of accounting practicing certificates
taking exam to obtain audit practicing certificates: If a candidate has passed
all 3 modules prescribed in Clause 3 of Article 6 and total marks of modules
eligible for reservation (except for foreign language) is at least 12.5, he/she
will be considered qualified.
5. Each qualified candidate prescribed in Point a
Clause 4 of this Article shall be granted an accounting practicing certificate.
Each qualified candidate prescribed in Point b or c Clause 4 of this Article
shall be granted an audit practicing certificate.
Article 19. Approval for
examination results
1. The board of examiners shall, according to
examination results, send a list of examination results to the Ministry of
Finance for approval.
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Article 20. Cancellation of
examination results
Mark of a module achieved in a year beyond the
reservation period will be cancelled.
Article 21. Mark certification
According to examination results approved by the
Ministry of Finance, the president shall issue mark certification to each
candidate (Appendix No. 03a, 03b, 03c). The mark certification is basis for
submitting applications for examination of remaining modules, re-examination of
failed modules or improvement examination (if the candidate has not sit
sufficient modules or has not passed all the modules).
Section 5. AWARD, REVOCATION
OF AUDIT PRACTISING CERTIFICATES AND ACCOUNTING PRACTISING CERTIFICATES
Article 22. Award of audit
practicing certificates and accounting practicing certificates
1. Within 45 days from the date on which
examination results are disclosed, the Ministry of Finance shall award audit practicing
certificates or accounting practicing certificates to qualified candidates.
2. Audit practicing certificates (Appendix No.
04) or accounting practicing certificates (Appendix No. 05) will be awarded to
qualified candidates in person or their authorized persons; no certificate is
re-awarded in case of loss.
3. Audit practicing certificates and accounting
practicing certificates shall be legally valid to register for audit or
accounting practice as prescribed in relevant applicable laws.
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1. An audit practicing certificate or accounting
practicing certificate shall be revoked in any of the following cases:
a) Untruthful working experience was declared in
the application for the purpose of taking examination to obtain the audit
practicing certificate or accounting practicing certificate.
b) Correct, forge or cheat academic credentials,
certificates for the purposes of taking examination to obtain the audit practicing
certificate or accounting practicing certificate.
c) Take someone else’s exam or ask someone else
to take your exam in the examination to obtain the audit practicing certificate
or accounting practicing certificate.
d) Other cases as per the law.
2. The Ministry of Finance has power to revoke
audit practicing certificates and accounting practicing certificates.
Section 6. ACTIONS AGAINST
VIOLATIONS
Article 24. Actions against
violations committed by examination-administering participants
1. Violations committed by
examination-administering participants comprise:
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b) Irresponsibly make preparation for
examination that affects examination results;
c) Falsify candidates’ applications;
d) Directly give answers to candidates while the
exam is in progress;
dd) Disclose identification number of exam
papers;
e) Swap exam papers, identification numbers or
marks of candidates;
g) Lose exam papers of the candidates when
collecting, transporting, keeping, marking them;
h) Correct, insert or erase texts in answer
sheets of candidates;
i) Correct marks on exam papers, marking records
or in mark general table;
k) Disclose question sheets, answer sheets;
purchase or sell question sheets, answer sheets;
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m) Systematic examination fraud.
2. If an examination-administering participant
commits any violation prescribed in Clause 1 of this Article, the board of
examiners shall suspend his/her participation as soon as practicable after
discovering the violation and subject to the extent of violation, the managing
authority may issue relevant decision as per the law, enclosed with a decision
on prohibiting the performance of tasks related to the board of examiners from
1 to 5 years, if necessary.
Article 25. Actions against
violations committed by candidates
1. Give an oral warning to a candidate who talk
to or communicate with other candidates.
2. Give a written warning to the candidate who
keep talking to or communicating with others despite being given oral warning.
In this case, 25% of the answer sheet’s mark will be subtracted.
3. Give a module termination record to a
candidate who has committed one of the following violations:
a) Keep talking to or communicating with others
despite being given written warning;
b) Pass his/her draft or answer sheet to other candidates
or receive draft or answer sheet from other candidates;
c) Bring unauthorized materials and items into
the examination room during the exam beginning from the delivery of question
sheets to end time without using them;
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4. Give an exam termination record to a
candidate who has committed one of the following violations:
a) Use unauthorized materials and items into the
examination room during the exam beginning from the delivery of question sheets
to end time;
b) Misuse documents and technical means of
recording, broadcasting, transmitting information, sound and visual recording,
and information storage equipment for doing question sheets, both inside and
outside the examination room;
c) Deliberately not submit answer sheet, snatch
or tear someone else’s answer sheet, or submit some else’s answer sheet as
his/her answer sheet.
5. A candidate subject to exam termination must
leave the examination room as soon as practicable after the candidate receives
an exam termination record from the proctor and a decision of examination unit
head; must submit answer sheet and question sheet to the proctor and only leave
the examination area after two thirds of allotted time.
6. A candidate who commits any violation prescribed
in Clause 3 of this Article in a module will receive zero mark for such module.
A candidate who commits any violation prescribed in Point c or d Clause 3 of
this Article may not take subsequent modules. A candidate who commits any
violation prescribed in Clause 4 of this Article may not take subsequent
modules and examination results of the entire exam shall be cancelled.
7. A candidate who commits any violation below
shall have his/her current and previous exams cancelled and be deprived of
right to take examination for subsequent two years or be liable for criminal
prosecution by competent authority:
a) Assault proctors, examination administering
officials and other candidates;
b) Disrupt security in the examination area,
causing serious consequences for the examination;
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8. The disciplinary actions must be notified to
candidates. If the candidate committing violation in the course of examination
fails to sign the record, two proctors shall sign the record to certify the
candidate’s violation. If the proctor and examination unit head disagree over
disciplinary actions, both opinions will be specified in the record and sent to
proctor board for decision.
Article 26. Actions against
violations whilst marking
1. An answer sheet which is suspected of being
marked will be graded by a collective, if there are substantial grounds for the
proctor and examination unit head to consider the candidate’s violation is
intentional, 25% of the module’s mark shall be subtracted.
2. An answer sheet written on improper paper or
deliberately written in different handwriting or types of ink to mark the test
will receive zero mark.
3. An answer sheet which is crushed as another candidate
has snatched and torn, according to the proctor record, will be marked and
recognized as ordinary cases.
Chapter III
IMPLEMENTATION
Article 27. Transitional
regulations
1. Accounting practicing certificates which have
been awarded pursuant to the following document shall be deemed valid as
accounting practicing certificates prescribed in this Circular:
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- Decision No. 94/2007/QD-BTC dated November 16,
2007 of the Ministry of Finance on promulgation of Regulations of examination
and award of audit practicing certificates and accounting practicing certificates;
- Circular No. 171/2009/TT-BTC dated August 23,
2009 of the Ministry of Finance on amendments to Regulations of examination and
award of audit practicing certificates and accounting practicing certificates
enclosed with Decision No. 94/2007/QD-BTC dated November 16, 2007 of the
Ministry of Finance;
- Circular No. 129/2012/TT-BTC dated August 9,
2012 of the Ministry of Finance examination and award of audit practicing
certificates and accounting practicing certificates.
2. Certifications of accounting practicing marks
which have been issued in previous exams as prescribed in Circular No.
129/2012/TT-BTC dated August 9, 2012 of the Ministry of Finance on
examination and award of audit practicing certificates and accounting
practicing certificates shall be deemed valid as certifications of accounting
practicing marks prescribed in this Circular.
3. A candidate for the first time in 2015 and
2016 will apply regulations in Clause 2 Article 18 of this Circular.
Article 28. Entry in force
This Circular comes into force from October 15,
2017 and supersedes Circular No. 129/2012/TT-BTC dated August 9, 2012 of the
Ministry of Finance examination and award of audit practicing certificates and
accounting practicing certificates.
Article 29. Implementation
Director of the Department of Audit and
Accounting Regulation, Director of Organization and Personnel Department, the
President of the board of examiners, heads of relevant units shall implement
this Circular./.
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PP. MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan