Conditions and Procedures for Issuing Accountant Certificates

The individual granted the Audit Certificate must meet the following standards and conditions:

- Possess professional ethics, honesty, integrity, and a sense of law compliance;- Hold a university degree (TNDH) or higher in Finance, Banking, Accounting, Auditing;- Alternatively, hold a TNDH degree in other fields with a total of study units (or hours) in subjects: Finance, Accounting, Auditing, Financial Activity Analysis, Tax of at least 7% of the total study units (or hours) of the entire course;- Or, hold a TNDH degree in other fields and have diplomas or certificates for completed courses issued by international professional organizations in accounting, auditing that meet the regulations.- Have at least 36 months of practical experience in finance, accounting, auditing, counted from the month of graduation recorded on the TNDH (or postgraduate) degree.- Pass the examination as stipulated by the Ministry of Finance, with the exam content including 04 subjects: Economic Law and Enterprise Law; Advanced Finance and Financial Management; Advanced Tax and Tax Management; Advanced Financial Accounting, Management Accounting.

The Ministry of Finance issues the Auditor Certificate

- To individuals who pass the exam within 45 days from the date of the exam results;- The Auditor Certificate (Appendix 04 Circular 91/2017/TT-BTC) is issued directly to the certificate holder or the authorized person of the holder; in case of loss, it will not be reissued;- The Auditor Certificate is legally valid for registering to practice accounting according to the provisions of the law.

The Ministry of Finance will revoke the Auditor Certificate in the following cases:

- Falsely declaring the work process, duration, and work experience in the application to meet the conditions for taking the audit certificate exam.- Tampering with, falsifying, or forging diplomas or certificates to meet the conditions for taking the audit certificate exam.- Taking the exam on behalf of another person or having someone else take the exam on your behalf.- Other cases as stipulated by law.

Legal Basis: Accounting Law 2015, Circular 91/2017/TT-BTC

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE