How long is the maximum term of Certificate of registration for audit practice in Vietnam? What is the application for registration for practicing audit?
How long is the maximum term of Certificate of registration for audit practice in Vietnam?
Pursuant to Article 6 of Circular 202/2012/TT-BTC regulating audit practice registration certificates, specifically as follows:
Certificate of registration for audit practice
1. Certificate of registration for audit practice includes the following basic contents:
a) Full name, year of birth, hometown or nationality, photos of the person who is issued certificate of registration for audit practice;
b) Number and issuance date of the auditor's certificate
c) Name of the auditing enterprise where the auditor registered to work as practitioner;
d) Number of Certificate of registration for audit practice;
đ) The term of Certificate of registration for audit practice.
2. Certificate of registration for audit practice has a maximum term of 5 years (60 months) but not more than the day of 31/12 of the fifth year since the effective year of the certificate of registration for audit practice.
3. Form of certificate of registration for audit practice is prescribed in Appendix No.07/DKHN issued together with this Circular.
Accordingly, Certificate of registration for audit practice has a maximum term of 5 years (60 months) but not more than the day of 31/12 of the fifth year since the effective year of the certificate of registration for audit practice
How long is the maximum term of Certificate of registration for audit practice in Vietnam? What is the application for registration for practicing audit?
What is the application for registration for practicing audit in Vietnam?
Pursuant to Article 4 of Circular 202/2012/TT-BTC, application for registration for practicing audit include:
- An application for a certificate of registration for practicing audit in the form prescribed in Appendix No.01/DKHN issued together with this Circular.
- A copy of the full time labor contract in auditing enterprise.
- A written confirmation of the actual time of working as an auditor in the form prescribed in Appendix No.04/DKHN issued together with this Circular or the documents evidencing real-time working as an auditor or a written explanation accompanying documents evidencing real-time working as an auditor (except for the cases provided for in Article 16 of this Circular).
- The personal information in the form prescribed in Appendix No.05/DKHN issued together with this Circular.
- Criminal record issued by the competent authority within a period not exceeding six (06) months prior to the date of filing the registration for audit practice.
- Copy of Certificate of auditor.
- Two color photos 3x4cm taken on a white background in a period not exceeding six (06) months prior to the date of filing the registration for audit practice.
- A copy of the decision to resign or the decision to terminate the labor contract at the working place before working for the auditing enterprise.
- A copy of work permit in Vietnam of foreign auditor except for the Vietnamese labor law’s regulation of not requiring work permit.
- Documents proving time of updating knowledge of auditor in the international professional organization of accounting and auditing for the case counting time of updating knowledge.
What are the contents of Certificate of registration for audit practice in Vietnam?
Pursuant to Article 6 of Circular 202/2012/TT-BTC regulations on Certificate of registration for audit practice as follows:
Certificate of registration for audit practice
1. Certificate of registration for audit practice includes the following basic contents:
a) Full name, year of birth, hometown or nationality, photos of the person who is issued certificate of registration for audit practice;
b) Number and issuance date of the auditor's certificate
c) Name of the auditing enterprise where the auditor registered to work as practitioner;
d) Number of Certificate of registration for audit practice;
đ) The term of Certificate of registration for audit practice.
2. Certificate of registration for audit practice has a maximum term of 5 years (60 months) but not more than the day of 31/12 of the fifth year since the effective year of the certificate of registration for audit practice.
3. Form of certificate of registration for audit practice is prescribed in Appendix No.07/DKHN issued together with this Circular.
Accordingly, the contents of Certificate of registration for audit practice are as follows:
- Full name, year of birth, hometown or nationality, photos of the person who is issued certificate of registration for audit practice;
- Number and issuance date of the auditor's certificate
- Name of the auditing enterprise where the auditor registered to work as practitioner;
- Number of Certificate of registration for audit practice;
- The term of Certificate of registration for audit practice.
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