From July 18, 2022, the main accountant in Vietnam exam must have held the rank of accountant for 9 years or more?
Must the main accountant have high professional qualifications? What are the duties of a chief accountant in Vietnam?
Pursuant to Clauses 1 and 2, Article 6 of Circular 29/2022/TT-BTC stipulates as follows:
“Article 6. Principal accountant (code 06.030)
1. Responsibilities
Principal accountants are civil servants with high professional qualifications in accounting at agencies and organizations from the district level upwards, performing the management function of accounting work, helping the unit leaders to direct , operating and managing accounting operations at the unit or organizing the accounting work at the unit.
2. Mission
a) Preside over or participate in research and development of legal documents on accounting; review and approve the accounting system and accounting regime applicable to the state accounting unit, branch or field;
b) To organize the synthesis, evaluation, financial analysis, to draw experience and to propose the plan to adjust, amend or supplement the professional process, applied accounting regime, to summarize and report to the higher level. above;
c) To organize, direct, administer, guide and inspect the accounting work and to take measures to direct and rectify, in order to ensure the unified management of the accounting work of the units, branches, field;
d) Research and guide the implementation of accounting work in accordance with the characteristics, actual situation and management requirements of the locality, unit, industry and field:
d) To assume the prime responsibility for or participate in the development of training documents and textbooks for a team of accountants.”
Thus, the responsibilities and duties of the chief accountant in Vietnam will be performed in accordance with the above provisions.
From July 18, 2022, the main accountant in Vietnam exam must have held the rank of accountant for 9 years or more?
Criteria of the main accountant in Vietnam in the coming time?
Pursuant to Clauses 3 and 4, Article 6 of Circular 29/2022/TT-BTC stipulating the standards of chief accountants as follows:
“Article 6. Principal accountant (code 06.030)
…
3. Standards of professional and professional competence
a) Firmly grasp the guidelines and policies of the Party, the laws of the State, firmly maintain administrative management, administrative reform and the direction and policies of the industry and units in the field of accounting. accounting work of the unit and the provisions of the law on ketones,
b) Understand and comply with the Law on Accountants, accounting standards, other provisions of law on accounting, accounting principles, financial regimes, statistics and relevant economic information;
c) Preside over or participate in building and perfecting the institution; assume the prime responsibility for, or participate in, the development of legal documents guiding the implementation in the field of accounting, and the accounting standards applicable in the field of state accounting;
d) Master the accounting system of other branches and fields; organization process Accounting work; have the ability to manage and organize well the accounting work in the units, branches and fields, grasp the basic issues of management science, understand the practice of production, service, business, socio-economic situation, management activities in the field of accounting and auditing;
d) Organize the implementation of professional processes, process of rotation of death certificates, methods of management and administration for accounting tasks in the unit, branch or field:
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) Possessing a certificate of training in knowledge and skills of state management for civil servants of the main specialist rank and equivalent or an advanced degree in political-administrative theory.
Thus, the main accountant will have to ensure the standards of training and professional competence as prescribed above. In addition, in the near future, the main accountant will no longer be required to have a degree in foreign language and computer skills according to the old regulations.
Civil servants participating in the main accountant exam must have held the accountant rank for at least 9 years?
Pursuant to Clause 5, Article 6 of Circular 29/2022/TT-BTC stipulates as follows:
“Article 6. Principal accountant (code 06.030)
…
5. For civil servants to compete for promotion to the rank of chief accountant, apart from the criteria specified in Clauses 3 and 4 of this Article, they must also satisfy the following conditions:
a) Currently holding the rank of Accountant and having held the rank of Accountant or equivalent for full 9 years or more (excluding probationary period, probationary period), of which must have at least full 01 year (12 months). continuously hold the rank of accountant until the deadline for submitting the application for registration for the promotion exam;
b) During the period of holding the rank of accountant or equivalent, having participated in the development of at least 01 (one) legal document or scientific research topic, scheme, project or program from grassroots level. or higher (administrative agencies, socio-political organizations, public non-business units including: Departments, non-business units directly under the General Department of People's Committees of districts, specialized agencies, and non-business units directly under the People's Committees of the provinces and cities; the People's Councils of districts, the Committees directly under the People's Councils of the provinces and cities) related to the financial and accounting fields, which have been approved by competent authorities. operation or acceptance. Specifically:
(There is a decision of a competent person to appoint a member of the Drafting Committee, Drafting Group or Editorial Team to develop legal documents, or there is a written assignment of tasks of the competent person, for optional cases. must establish a Drafting Board, Drafting Team or Editorial Team in accordance with the Law on Promulgation of Legal Documents;
There is a decision of a competent person to appoint to join the Steering Committee, the Managing Board, the Drafting Board or the Assistant Group, the Editorial Team, the Research Team for the topic, scheme, project or program or there is a written assignment of tasks from a competent person.”
Thus, the main accountant exam will have to ensure all the conditions specified above.
Circular 29/2022/TT-BTC will take effect from July 18, 2022.
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