Who is not eligible to serve as chief accountant lịch trực tiếp bóng đá hôm nay a credit institution in Vietnam?

Who is not eligible to serve as chief accountant lịch trực tiếp bóng đá hôm nay a credit institution in Vietnam?

Based on Clause 2, Article 42 lịch trực tiếp bóng đá hôm nay theLaw on Credit Institutions 2024, the following individuals are not permitted to serve as the chief accountant lịch trực tiếp bóng đá hôm nay a credit institution in Vietnam:

- Minor individuals; individuals with difficulties in cognition and behavior control; individuals restricted or deprived lịch trực tiếp bóng đá hôm nay civil act capacity

- Individuals currently under criminal investigation, serving a prison sentence; undergoing administrative handling measures at mandatory rehabilitation centers or mandatory education centers; or prohibited by the court from holding a position, practicing a profession, or doing certain jobs

- Individuals who have been convicted lịch trực tiếp bóng đá hôm nay serious crimes or higher

- Individuals who have been convicted lịch trực tiếp bóng đá hôm nay property-related crimes and have not had their criminal records expunged

- Officials and public employees, managers from the department level upwards in enterprises where the State holds 50% or more lịch trực tiếp bóng đá hôm nay charter capital

Except for individuals assigned to represent the capital contribution lịch trực tiếp bóng đá hôm nay the State, or lịch trực tiếp bóng đá hôm nay enterprises where the State holds 50% or more lịch trực tiếp bóng đá hôm nay charter capital in a credit institution, or assigned, designated, appointed to participate in the management, operation, and control lịch trực tiếp bóng đá hôm nay the credit institution as required by duty

- Officers, non-commissioned officers, professional soldiers, workers, and public employees in defense agencies and units under the People's Army lịch trực tiếp bóng đá hôm nay Vietnam; professional officers, non-commissioned officers, and workers in police agencies and units under the People's Public Security lịch trực tiếp bóng đá hôm nay Vietnam

Except for individuals assigned to represent the capital contribution lịch trực tiếp bóng đá hôm nay the State, or lịch trực tiếp bóng đá hôm nay enterprises where the State holds 50% or more lịch trực tiếp bóng đá hôm nay charter capital in a credit institution

- Other cases stipulated in the charter lịch trực tiếp bóng đá hôm nay the credit institution

In addition, the spouse, parents, children, siblings lịch trực tiếp bóng đá hôm nay members lịch trực tiếp bóng đá hôm nay the Board lịch trực tiếp bóng đá hôm nay Directors, members lịch trực tiếp bóng đá hôm nay the Member Council, and the General Director (Director) lịch trực tiếp bóng đá hôm nay the credit institution and their spouses are not allowed to be the chief accountant lịch trực tiếp bóng đá hôm nay that credit institution.

Who is not eligible to serve as chief accountant lịch trực tiếp bóng đá hôm nay a credit institution in Vietnam? (Image from Internet)

What standards and conditions must the chief accountant in Vietnam meet?

Based on Clause 5, Article 41 lịch trực tiếp bóng đá hôm nay theLaw on Credit Institutions 2024, the criteria and requirements applicable to mangers, executives and holders lịch trực tiếp bóng đá hôm nay some other positions lịch trực tiếp bóng đá hôm nay a credit institution in Vietnamare as follows:

Article 41. Criteria and requirements applicable to mangers, executives and holders lịch trực tiếp bóng đá hôm nay some other positions lịch trực tiếp bóng đá hôm nay a credit institution

[...]

5. Deputy General Directors (Deputy Directors), Chief Accountants, Branch Directors, General Directors (Directors) lịch trực tiếp bóng đá hôm nay subsidiaries, and equivalent positions as stipulated in the charter lịch trực tiếp bóng đá hôm nay the credit institution must meet the following standards and conditions:

a) Not be in circumstances that prohibit holding positions as specified in Clause 2, Article 42 lịch trực tiếp bóng đá hôm nay this Law; for Deputy General Directors (Deputy Directors) they must not be in circumstances that prohibit holding positions as specified in Clause 1, Article 42 lịch trực tiếp bóng đá hôm nay this Law;

b) Possess one lịch trực tiếp bóng đá hôm nay the following: a university degree or higher in finance, banking, economics, business administration, law, accounting, auditing, or another relevant specialty; a university degree or higher in another field and at least 3 years lịch trực tiếp bóng đá hôm nay direct work experience in finance, banking, or the relevant specialty;

c) Reside in Vietnam during the tenure;

d) The chief accountant must also meet the standards and conditions as stipulated by the accounting legislation.

[...]

Thus, the chief accountant lịch trực tiếp bóng đá hôm nay a credit institution must meet the following standards and conditions:

- Not be prohibited from holding positions

- Possess one lịch trực tiếp bóng đá hôm nay the following:

+ A university degree or higher in finance, banking, economics, business administration, law, accounting, auditing, or another relevant specialty

+ A university degree or higher in another field and at least 3 years lịch trực tiếp bóng đá hôm nay direct work experience in finance, banking, or the relevant specialty

- Reside in Vietnam during the tenure

- The chief accountant must also meet the standards and conditions as stipulated by the accounting legislation.

What are the responsibilities lịch trực tiếp bóng đá hôm nay the chief accountant in Vietnam?

Based on Article 55 lịch trực tiếp bóng đá hôm nay theAccounting Law 2015which stipulates the responsibilities and rights lịch trực tiếp bóng đá hôm nay the chief accountant in Vietnam:

Article 55. Responsibilities and rights lịch trực tiếp bóng đá hôm nay the chief accountant

1. The chief accountant has the following responsibilities:

a) Implement legal provisions on accounting and finance within the accounting unit;

b) Organize and operate the accounting system as stipulated by this Law;

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

2. The chief accountant has the right to be independent in accounting expertise and operations.

3. The chief accountants lịch trực tiếp bóng đá hôm nay state agencies, organizations, public service providers using the state budget, and enterprises in which the State holds more than 50% lịch trực tiếp bóng đá hôm nay charter capital, in addition to the rights stipulated in Clause 2 lịch trực tiếp bóng đá hôm nay this Article, have the following rights:

[...]

Thus, the chief accountant has the following responsibilities:

- Implement legal provisions on accounting and finance within the accounting unit

- Organize and operate the accounting system according to regulations

- Prepare financial statements in compliance with accounting policies and accounting standards