What documents are included in đá bóng trực tiếp application for examination to obtain audit practicing certificate or accounting practicing certificate as đá bóng trực tiếp initial time in Vietnam from July 1st, 2024?

What documents are included in đá bóng trực tiếp application for examination to obtain audit practicing certificate or accounting practicing certificate as đá bóng trực tiếp initial time in Vietnam from July 1st, 2024?

Pursuant to Clause 1 Article 5 of đá bóng trực tiếp Circular 91/2017/TT-BTC (amended by Clause 1 Article 5 of đá bóng trực tiếp Circular 43/2023/TT-BTC and Clause 3 Article 3 of đá bóng trực tiếp Circular 22/2024/TT-BTC) stipulating đá bóng trực tiếp application for examination to obtain audit practicing certificate or accounting practicing certificate as đá bóng trực tiếp initial time in Vietnam:

- An application form for examination, with a 3x4 color photo and fan stamping as prescribed in Appendix No. 02a or Appendix No. 02b issued together with đá bóng trực tiếp Circular 91/2017/TT-BTC

- A document certifying đá bóng trực tiếp actual working time in đá bóng trực tiếp field of finance, accounting, or audit bearing signature of legal representative (or authorized person) and đá bóng trực tiếp seal of employer as prescribed in Appendix No. 06 issued together with đá bóng trực tiếp Circular 91/2017/TT-BTC;

- A resume;

- Copies of degrees and certificates prescribed in Clause 2 Article 4 of đá bóng trực tiếp Circular 91/2017/TT-BTC, bearing certification of đá bóng trực tiếp 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;

- 3 3x4 colored photos taken within 6 months and 2 envelopes stuck with stamps and recipient’s full name and address.

Compared to đá bóng trực tiếp current regulations, đá bóng trực tiếp new regulations no longer require đá bóng trực tiếp submission of certified copies of ID card or passport. For personal profiles, đá bóng trực tiếp new regulations only require đá bóng trực tiếp presence of a resume, without requiring to be confirmed by đá bóng trực tiếp agency, unit where đá bóng trực tiếp person is currently working, or đá bóng trực tiếp local People's Committee where đá bóng trực tiếp person resides as before.

What documents are included in đá bóng trực tiếp application for examination to obtain audit practicing certificate or accounting practicing certificate as đá bóng trực tiếp initial time in Vietnam from July 1st, 2024? - image from internet

What are eligibility conditions for taking exams to obtain audit practicing certificate or accounting practicing certificate in Vietnam?

Pursuant to Article 4 of đá bóng trực tiếp Circular 91/2017/TT-BTC stipulating eligibility conditions for taking exams to obtain audit practicing certificate or accounting practicing certificate in Vietnam:

An applicant for audit practicing certificate or accounting practicing certificate must have đá bóng trực tiếp following eligibilities:

- Meet standards in professional ethics, truthfulness, integrity, and high sense of law observance;

- 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 đá bóng trực tiếp 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;

- Have at least 36 months’ experience in finance, accounting, or audit field, which is determined in đá bóng trực tiếp period beginning from đá bóng trực tiếp month of graduation specified in đá bóng trực tiếp bachelor's degree (or postgraduate degree) to đá bóng trực tiếp time of application for taking exams. Actual working time includes đá bóng trực tiếp period of working as audit assistant at audit firms, as internal auditor at internal audit department, or as auditor at state audit agencies;

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

- Not belonging to đá bóng trực tiếp subjects who are not allowed to be accountants, specifically:

+ Minors; people who completely or partly lose their civil capacity as declared by đá bóng trực tiếp court; people forcibly sent to reform schools or rehabilitation centers.

+ People banned from practicing accounting 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, accounting and have not had their criminal records expunged.

What are cases of revocation of audit practicing certificates and accounting practicing certificates in Vietnam?

Pursuant to Article 23 of đá bóng trực tiếp Circular 91/2017/TT-BTC stipulating cases of revocation of audit practicing certificates and accounting practicing certificates in Vietnam:

- Untruthful working experience was declared in đá bóng trực tiếp application for đá bóng trực tiếp purpose of taking examination to obtain đá bóng trực tiếp audit practicing certificate or accounting practicing certificate.

- Correct, forge or cheat academic credentials, certificates for đá bóng trực tiếp purposes of taking examination to obtain đá bóng trực tiếp audit practicing certificate or accounting practicing certificate.

- Take someone else’s exam or ask someone else to take your exam in đá bóng trực tiếp examination to obtain đá bóng trực tiếp audit practicing certificate or accounting practicing certificate.

- Other cases as per đá bóng trực tiếp law.

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