Decision No. 1348/QD-KTNN 2023 on Standards and Conditions for Collaborators of State Audit.
Decision 1348/QD-KTNN 2023 on standards and conditions for State Audit collaborators
On October 31, 2023, the State Audit issued Decision 1348/QD-KTNN 2023 regarding the Regulation on the use of State Audit collaborators.
Article 7 of the Regulation issued along with Decision 1348/QD-KTNN 2023 stipulates the standards and conditions for State Audit collaborators as follows:
* For individual collaborators
- Standards
+ Must have appropriate qualifications and professional skills for the field and work required by the State Audit.
+ Possess good moral character, a sense of responsibility, honesty, and objectivity.
+ Have a minimum of 5 continuous years of working, researching, or managing experience in the professional field related to the requirements of the State Audit.
+ Hold degrees, certificates, or practice licenses (issued by competent authorities) related to the requirements and content of the work required by the State Audit as per legal regulations.
- Conditions
+ Must meet all the standards specified in point a, Clause 1, Article 7 of the Regulation issued along with Decision 1348/QD-KTNN 2023.
+ In the 3 consecutive years before and at the time of signing the contract, there must be no violations or legal breaches handled by state agencies or professional associations; not involved in ongoing investigations, complaints, or denunciations related to the professional field as per the requirements of the State Audit.
+ Collaborators participating in audits must not fall under the cases stated in Article 28 of the Law on State Audit and must not work or consult for the audited unit or any other situation affecting independence and objectivity in performing duties (due to bias, conflict of interest, or other factors affecting professional judgments).
+ Foreign individual collaborators must meet the operational conditions and standards as prescribed by Vietnamese law.
+ Collaborators must not violate previously signed contracts with the State Audit.
* For organizational collaborators
- Standards
+ Established per the law, with legal entity status and business registration as required for the work by the State Audit.
+ Have a reputable track record and sufficient professional capacity in the specific fields appropriate to the work required by the State Audit.
+ At the time of signing the contract, must have had a minimum of 03 years of professional practice in the specific field required by the State Audit.
- Conditions
+ Must meet all the standards specified in point a, Clause 2, Article 7 of the Regulation issued along with Decision 1348/QD-KTNN 2023.
+ In the 3 consecutive years before and at the time of signing the contract, there must be no violations or legal breaches handled by state agencies or professional associations; not involved in ongoing investigations, complaints, or denunciations related to the professional field as per the requirements of the State Audit.
+ In the 02 consecutive years before and currently not undertaking work related to the work required by the State Audit for the audited unit.
+ Must not own shares or have related interests in the audited unit.
+ Foreign organizational collaborators must meet the operational conditions and standards as prescribed by Vietnamese law.
+ Must not violate previously signed contracts with the State Audit.
- In special cases requiring the addition or adjustment of standards and conditions compared to the provisions of this Article, a report to the State Auditor General for consideration and decision.
Decision 1348/QD-KTNN 2023 on standards and conditions for State Audit collaborators
Principles of using State Audit collaborators according to the latest regulations
Article 4 of the Regulation issued along with Decision 1348/QD-KTNN 2023 defines the principles of using State Audit collaborators as follows:
- Only use collaborators who meet the standards and conditions specified in this Regulation. The use of collaborators is implemented through a task execution contract in writing.
- The use of foreign individual or organizational collaborators is only applicable in the following cases:
+ Domestic collaborators do not meet the standards and conditions specified in Article 7 of the Regulation issued along with Decision 1348/QD-KTNN 2023.
+ According to the provisions of international treaties that the Socialist Republic of Vietnam has signed or acceded to.
+ According to the provisions of international agreements that the State Audit has signed or acceded to.
- When performing duties, collaborators must comply with the regulations per the signed contract with the State Audit and relevant legal provisions; cannot delegate work to others or other organizations without the consent of the State Audit. If the collaborator is a member of the Audit Team, they must comply with the provisions in Clause 2, Article 43 of the Law on State Audit and other relevant current regulations of the State Audit.
- Collaborators must ensure the principle of information confidentiality per the law and the State Audit's regulations on information confidentiality.
- Collaborators are responsible to the State Audit and the law for the completeness, objectivity, honesty, and legality of the data, documents, results, and conclusions regarding the content and work performed according to the contract provided to the State Audit. The State Audit decides the use of data, documents, results, and conclusions of the collaborators per the Law on State Audit and State Audit Standards.
Funding for using State Audit collaborators according to the latest regulations
Article 5 of Decision 1348/QD-KTNN 2023 stipulates the funding for using collaborators as follows:
Annually, based on the need to use collaborators, the State Audit prepares the budget estimates for using collaborators. The funding for using collaborators is arranged within the annual state budget estimates of the State Audit or supplementary budget estimates in the event of unexpected occurrences as per the provisions of the Law on State Budget.
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