What are the eligibility requirements for taking the exam of the audit practicing certificate in 2023? What are the modules of the exam of the audit practicing certificate in Vietnam?
What are the eligibility requirements for taking the exam of the audit practicing certificate in 2023?
In Article 4 of Circular No. 91/2017/TT-BTC, the eligibility reuqirements for taking exams of the audit practicing certificate or accounting practicing certificate are as follows:
Eligibility for taking exams
An applicant for audit practicing certificate or accounting 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, 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 the 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;
3. Have at least 36 months’ experience in finance, accounting, 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 Accounting.
Thus, an applicant for audit practicing certificate or accounting practicing certificate must have the following eligibilities:
- Meet standards in professional ethics, truthfulness, integrity, and high sense of law observance;
- Obtain at least a bachelor's degree in a relevant major;
- Have at least 36 months’ experience in finance, accounting, or audit field after graduating from university.
- Submit sufficient and required application for examination and exam fees as prescribed;
- Not subject to the cases prohibited from practicing accounting.
What are the eligibility requirements for taking the exam of the audit practicing certificate in 2023? What are the modules of the exam of the audit practicing certificate in Vietnam? (Image from the Internet)
What are the modules of the exam of the audit practicing certificate in Vietnam?
Article 6 of Circular No. 91/2017/TT-BTC stipulates the modules of the exam of the audit practicing certificate or accounting practicing certificate as follows:
Modules
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2. An applicant for examination to obtain audit practicing certificate shall take the following 7 modules:
a) Economic law and law on enterprises;
b) Finance and advanced financial management;
c) Taxes and advanced tax administration;
d) Financial accounting, advanced administrative accounting;
dd) Audit and advanced security services;
e) Advanced financial analysis;
g) Language level C of one of five common languages: English, Russia, France, China, Germany.
3. A holder of accountant practicing certificate who applies for examination to obtain an audit practicing certificate shall take the following 3 modules:
a) Audit and advanced security services;
b) Advanced financial analysis;
c) Language level C of one of five common languages: English, Russia, France, China, Germany.
4. Contents of each module comprise theory and case study prescribed in Appendix No. 01 hereof. The Ministry of Finance shall prepare, update and publish contents, reviewing and learning curriculum and textbooks to obtain audit practicing certificates and accounting practicing certificates.
Thus, the modules of the exam of the audit practicing certificate will include 7 modules. A holder of accountant practicing certificate who applies for examination to obtain an audit practicing certificate shall take the 3 modules. Contents of each module comprise theory and case study.
What is the application for examination to obtain an audit practicing certificate as the initial time?
In Clause 1, Article 5 of Circular No. 91/2017/TT-BTC, an application for examination to obtain audit practicing certificate or accounting practicing certificate as the initial time shall include:
- An application form for examination bearing certification of the applicant’s employer or the People’s Committee of the place of residence, with a 3x4 color photo and fan stamping as prescribed in Appendix No. 02a or Appendix No. 02b issued herewith together with a document certifying the actual working time in the field of finance, accounting, or audit bearing signature of legal representative (or authorized person) and the seal of employer as prescribed in Appendix No. 06 issued herewith;
- A certified true copy of ID card or passport;
- A resume bearing certification of the employer or the People’s Committee of place of residence;
- Copies of degrees and certificates prescribed in Clause 2 Article 4 hereof, bearing certification of the 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.
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