From July 18, 2022, the candidates for the promotion to the accountant in Vietnam rank must be holding the intermediate accountant rank for at least 1 year before the deadline for registration for the exam?
- What are the roles and responsibilities of an accountant im Vietnam?
- Standards of accountant in Vietnam in accordance with the law in the coming time?
- Candidates for promotion to the accountant in Vietnam rank must be holding the rank of intermediate accountant for at least 01 year before the deadline for registration for the exam?
What are the roles and responsibilities of an accountant im Vietnam?
Pursuant to Clauses 1 and 2, Article 7 of Circular 29/2022/TT-BTC stipulates as follows:
“Article 7. Accountant (code 06.031)
1. Responsibilities
Accountant is a civil servant with basic professional qualifications in accounting working at agencies and organizations, performing the work of one or more accounting sections or organizations performing accounting work. in the unit.
2. Mission
a) Recording, calculating, synthesizing and analyzing accounting data in service of administrative sections, tasks in charge, management, direction and administration at the office;
b) Organize the accounting work, prepare financial statements, state budget finalization reports and other daily reports, preserve and archive accounting documents, provide information in the administrative section. , the work assigned or in charge of;
c) Carry out self-inspection of financial accounting according to regulations;
d) Organize the analysis and assessment of the management and use of assets and funds under their respective management and tasks, and propose measures to manage and use economically and efficiently capital or business resources. fee;
d) Participate in research and development of legal documents on accounting; legal documents guiding the accounting professional regime.”
Accordingly, accountants are civil servants with basic professional qualifications and are responsible for performing tasks according to the above provisions.
From July 18, 2022, candidates for promotion to the accountant rank must be holding the rank of intermediate accountant for at least 1 year before the deadline for registration for the exam?
Standards of accountant in Vietnam in accordance with the law in the coming time?
Pursuant to Clauses 3 and 4, Article 7 of Circular 29/2022/TT-BTC stipulates as follows:
“Article 7. Accountant (code 06.031)
…
3. Standards of professional and professional competence
a) Mastering and complying with the provisions of law on accounting, accounting principles, financial and statistical regimes, accounting standards and relevant economic information;
b) Understand the specific regulations on accounting forms and methods; accounting regimes applied in the state accounting sector;
c) Know methods to research, propose to implement or supplement or amend management regulations and professional processes, summarize and improve professional management, follow domestic and international professional development trends. ;
d) Know how to organize and implement activities on management regulations, professional processes, voucher rotation processes, management and administration methods for accounting tasks in the unit;
dd) Capable of absorbing, grasping and using modern supporting tools and technical means to exchange and use accounting documents, accounting information, accounting software and vouchers. electronic and electronic transactions;
e) Having basic information technology skills and using foreign languages or using ethnic minority languages for civil servants working in ethnic minority areas as required by the job position.
4. Standards of training and retraining qualifications
a) Having a university degree or higher in accounting, auditing or finance;
b) Having a certificate of training in state management knowledge and skills for public servants of the specialist rank and the equivalent.”
Accordingly, accountants must ensure the standards of professional and professional competence and training and retraining qualifications as prescribed above. Accountants only need to have basic information technology skills and use foreign languages, not requiring accountants to have degrees in foreign languages and informatics as before.
Candidates for promotion to the accountant in Vietnam rank must be holding the rank of intermediate accountant for at least 01 year before the deadline for registration for the exam?
Pursuant to Clause 5, Article 7 of Circular 29/2022/TT-BTC, stipulating the conditions for participating in the contest to raise the rank of accountant as follows:
“Article 7. Accountant (code 06.031)
…
5. For civil servants to compete for the rank of accountant, in addition to the criteria specified in Clauses 3 and 4 of this Article, they must hold the rank of intermediate accountant and have held the rank of intermediate accountant or equivalent for a period of time. equivalent to full 03 years or more (excluding probationary period), of which must have at least full 01 year (12 months) continuously hold the rank of intermediate accountant until the deadline for application submission. register for the promotion exam.”
Thus, the subjects participating in the exam to raise the rank of accountant must satisfy the conditions as prescribed above.
Circular 29/2022/TT-BTC takes effect from July 18, 2022.
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