What is đá bóng trực tiếp significance of November 10 in Vietnam? What are đá bóng trực tiếp standards and conditions for a chief accountant in Vietnam?

What is đá bóng trực tiếp significance of November 10 in Vietnam?

International Accounting Day is an official celebration for all accountants and is held annually on November 10 worldwide. On November 10, 1494, đá bóng trực tiếp book titled:Summa de Arithmetica, Geometria, Proportioni et Proportionalita, which can be translated as "Summary of arithmetic, geometry, proportions and proportionality", was published in Venice, marking đá bóng trực tiếp beginning of International Accounting Day.

This was đá bóng trực tiếp first book to summarize mathematical knowledge as well as double-entry bookkeeping of that time. đá bóng trực tiếp author of đá bóng trực tiếp book is đá bóng trực tiếp Italian mathematician Luca Pacioli, also known as đá bóng trực tiếp "Father of Accounting."

International Accounting Day on November 10 is a day for those in đá bóng trực tiếp accounting profession to look back on their achievements and contributions, both as individuals and as part of đá bóng trực tiếp overall growth of đá bóng trực tiếp accounting industry in đá bóng trực tiếp general development of society.

Thus, November 10 annually is International Accounting Day.

What is đá bóng trực tiếp significance of November 10 in Vietnam? What are đá bóng trực tiếp standards and conditions for a chief accountant in Vietnam?​ (Image from đá bóng trực tiếp Internet)

What are standards and conditions for a chief accountant in Vietnam?

Based on Article 54 of đá bóng trực tiếpAccounting Law 2015stipulating đá bóng trực tiếp standards and conditions for chief accountants:

Article 54. Standards and conditions for chief accountants

1. A chief accountant must meet đá bóng trực tiếp following standards and conditions:

a) đá bóng trực tiếp standards specified in Clause 1, Article 51 of this Law;

b) Have expertise and professional knowledge in accounting from an intermediate level or higher;

c) Hold a chief accountant training certificate;

d) Have at least 2 years of practical experience in accounting for those with expertise and professional knowledge in accounting from a university degree or higher, and at least 3 years of practical experience in accounting for those with expertise and professional knowledge in accounting at đá bóng trực tiếp intermediate or college level.

2. đá bóng trực tiếp Government of Vietnam shall specify in detail đá bóng trực tiếp standards and conditions for chief accountants appropriate to each type of accounting unit.

Thus, a chief accountant must meet đá bóng trực tiếp following standards and conditions:

- Possess professional ethics, honesty, integrity, and a conscious compliance with đá bóng trực tiếp law

- Have expertise and professional knowledge in accounting

- Possess expertise and professional knowledge in accounting from at least an intermediate level

- Hold a chief accountant training certificate

- Have at least 2 years of practical experience in accounting for those with expertise and professional knowledge in accounting from a university degree or higher, and at least 3 years for those with expertise and professional knowledge in accounting at an intermediate or college level.

What are rights of đá bóng trực tiếp chief accountant of a public service provider using đá bóng trực tiếp state budget in Vietnam?

Based on Article 55 of đá bóng trực tiếpAccounting Law 2015stipulating đá bóng trực tiếp responsibilities and rights of a chief accountant:

Article 55. Responsibilities and rights of a chief accountant

1. A chief accountant holds đá bóng trực tiếp following responsibilities:

a) Implement regulations of đá bóng trực tiếp law on accounting and finance within đá bóng trực tiếp accounting unit;

b) Organize and manage đá bóng trực tiếp accounting system as stipulated by this Law;

c) Prepare financial reports in compliance with accounting policies and standards.

2. A chief accountant has đá bóng trực tiếp right to independence in accounting expertise and profession.

3. A chief accountant of a state agency, organization, public service provider using đá bóng trực tiếp state budget, and enterprises with over 50% of charter capital held by đá bóng trực tiếp state, in addition to đá bóng trực tiếp rights specified in Clause 2 of this Article, also has đá bóng trực tiếp following rights:

a) Provide written opinions to đá bóng trực tiếp legal representative of đá bóng trực tiếp accounting unit concerning đá bóng trực tiếp recruitment, transfer, promotion, reward, and discipline of accountants, warehouse keepers, and treasurers;

b) Request related departments within đá bóng trực tiếp accounting unit to fully and promptly provide documents related to đá bóng trực tiếp accounting work and financial supervision of đá bóng trực tiếp chief accountant;

c) Retain written professional opinions when they differ from those of đá bóng trực tiếp decision-maker;

d) Report in writing to đá bóng trực tiếp legal representative of đá bóng trực tiếp accounting unit upon detecting legal violations in finance and accounting within đá bóng trực tiếp unit; if required to comply with a decision, report to đá bóng trực tiếp immediate superior of đá bóng trực tiếp decision-maker or to đá bóng trực tiếp competent state body and bear no responsibility for đá bóng trực tiếp consequences of executing that decision.

Thus, a chief accountant of a public service provider using đá bóng trực tiếp state budget has đá bóng trực tiếp following rights:

- Independence in accounting expertise and profession

- Provide written opinions to đá bóng trực tiếp legal representative of đá bóng trực tiếp accounting unit concerning đá bóng trực tiếp recruitment, transfer, promotion, reward, and discipline of accountants, warehouse keepers, and treasurers

- Request related departments within đá bóng trực tiếp accounting unit to fully and promptly provide documents related to đá bóng trực tiếp accounting work and financial supervision of đá bóng trực tiếp chief accountant

- Retain written professional opinions when they differ from those of đá bóng trực tiếp decision-maker

- Report in writing to đá bóng trực tiếp legal representative of đá bóng trực tiếp accounting unit upon detecting legal violations in finance and accounting within đá bóng trực tiếp unit; if required to comply with a decision, report to đá bóng trực tiếp immediate superior of đá bóng trực tiếp decision-maker or to đá bóng trực tiếp competent state body and bear no responsibility for đá bóng trực tiếp consequences of executing that decision.