What are the eligibility requirements for taking exams for trực tiếp bóng đá hôm nay euro practicing certificates in Vietnam? What are standards for accountants in Vietnam?

What are the eligibility requirements for taking exams for trực tiếp bóng đá hôm nay euro practicing certificates in Vietnam?

Pursuant to Article 4 of the Circular 91/2017/TT-BTC stipulating eligibilities for taking exams for trực tiếp bóng đá hôm nay euro practicing certificates in Vietnam:

Eligibility for taking exams

An applicant for audit practicing certificate or trực tiếp bóng đá hôm nay euro 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, trực tiếp bóng đá hôm nay euro, or audit; or a bachelor's degree in other majors with total units of study (or classes) of subjects: Finance, trực tiếp bóng đá hôm nay euro, audit, financial activity analysis, or taxation trực tiếp bóng đá hôm nay euro 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 trực tiếp bóng đá hôm nay euro certificates or degrees awarded by international audit or trực tiếp bóng đá hôm nay euro associations as prescribed in Article 9 hereof;

3. Have at least 36 months’ experience in finance, trực tiếp bóng đá hôm nay euro, 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;

4. Submit sufficient and required application for examination and exam fees as prescribed;

5. Not subject to Clause 1 and Clause 2 Article 52 of the Law on trực tiếp bóng đá hôm nay euro.

As regulated above, an applicant for trực tiếp bóng đá hôm nay euro practicing certificate must have the following eligibilities:

(1) Meet standards in professional ethics, truthfulness, integrity, and high sense of law observance;

(2) Be subject to one of the following cases:

- Obtain at least a bachelor's degree in finance, banking, trực tiếp bóng đá hôm nay euro, or audit;

- Obtain a bachelor's degree in other majors with total units of study (or classes) of subjects: Finance, trực tiếp bóng đá hôm nay euro, audit, financial activity analysis, or taxation trực tiếp bóng đá hôm nay euro for at least 7% of total units of study (or classes) of the entire course;

- Obtain a bachelor's degree in other majors and audit or trực tiếp bóng đá hôm nay euro certificates or degrees awarded by international audit or trực tiếp bóng đá hôm nay euro associations;

(3) Have at least 36 months’ experience in finance, trực tiếp bóng đá hôm nay euro, 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;

(4) Submit sufficient and required application for examination and exam fees as prescribed;

(5) Not subject to following cases:

- Minors;

- People who completely or partly lose their civil capacity as declared by the court;

- People forcibly sent to reform schools or rehabilitation centers.

- People banned from practicing trực tiếp bóng đá hôm nay euro under an effective court’s judgment or decision;

- People undergoing criminal prosecution;

- People sentenced to imprisonment or were convicted of economic crimes or other crimes related to finance, trực tiếp bóng đá hôm nay euro and have not had their criminal records expunged.

What are the eligibility requirements for taking exams for trực tiếp bóng đá hôm nay euro practicing certificates in Vietnam? What are standards for accountants in Vietnam? - image from internet

What are standards for accountants in Vietnam?

Pursuant to Article 51 of the Law on trực tiếp bóng đá hôm nay euro in 2015 stipulating standards for accountants in Vietnam:

Standards, rights and obligations of accountants

1. Every accountant must meet the standards below:

a) Comply with professional ethics, be truthful, integrated, and abide by law.

b) Have professional trực tiếp bóng đá hôm nay euro knowledge and skills.

2. Accountants have the right to perform trực tiếp bóng đá hôm nay euro works independently.

3. Accountants must comply with regulations of law on trực tiếp bóng đá hôm nay euro, perform given tasks, and take responsibility for their performance. When an accountant is replaced, the replaced accountant shall hand over his/her works and documents to the replacing accountant. The replaced accountant is still responsible for the trực tiếp bóng đá hôm nay euro works done during his/her practice.

As regulated above, every accountant must meet the standards below:

- Comply with professional ethics, be truthful, integrated, and abide by law.

- Have professional trực tiếp bóng đá hôm nay euro knowledge and skills.

What are trực tiếp bóng đá hôm nay euro objectives in Vietnam?

Pursuant to Article 4 of the Law on trực tiếp bóng đá hôm nay euro in 2015 stipulating trực tiếp bóng đá hôm nay euro objectives in Vietnam:

- Collecting, processing trực tiếp bóng đá hôm nay euro information and data according to subjects and contents of trực tiếp bóng đá hôm nay euro works, trực tiếp bóng đá hôm nay euro standards and trực tiếp bóng đá hôm nay euro regime.

- Inspecting, supervising revenues, expenditures, debts; inspecting the management, use of assets and sources of assets; discovering and preventing violations against regulations on finance and trực tiếp bóng đá hôm nay euro.

- Analyzing trực tiếp bóng đá hôm nay euro information and data; advising, proposing solutions for resolving administrative requirements and making of economic, financial decisions of the trực tiếp bóng đá hôm nay euro unit.

- Providing trực tiếp bóng đá hôm nay euro information and data as prescribed by law.

Best regards!