What are standards for Class III accountant in Vietnam from October 21, 2024 under Circular 66/2024/TT-BTC
What are standards for Class III accountant in Vietnam from October 21, 2024 under Circular 66/2024/TT-BTC
Pursuant to Article 5 of Circular 66/2024/TT-BTC, the standards for Class III accountant are as follows:
(1) Standards for professional and practical competencies
- Understand and comply with the 2015 Accounting Law, accounting standards, other laws on accounting, accounting principles, financial policies, statistics, and relevant economic information; have the ability to materialize and effectively organize the implementation of the Communist Party's policies, and the State's legal policies in the assigned field of work;
- Grasp specific regulations on forms and accounting methods; accounting policies applied in the sector, state accounting field;
- Know research methods, propose to implement or supplement, amend management regulations, operational processes, summarize and improve management operations, grasp trends in professional development domestically and internationally;
- Know how to organize the implementation of activities on management regulations, operational processes, document circulation processes, management and administration methods for accounting tasks within the unit;
- Have the ability to absorb, grasp, and use modern support tools and technical means to exchange and use accounting documents, accounting information, accounting software, electronic documents, and electronic transactions;
- Have basic information technology skills and be able to use a foreign language or a minority language for public employees working in minority areas as per job position requirements.
(2) Standards for professional ethics
Possess professional ethical qualities, honesty, integrity, and a sense of law obedience.
(3) Standards for educational and training qualifications
- Hold a university degree or higher in accounting, auditing, finance;
- Have a certificate of professional title standards in accounting or an auditor’s certificate as prescribed by the 2011 Independent Audit Law or an accountant’s certificate as prescribed by the 2015 Accounting Law or a specialist accounting certificate or an accounting certificate issued by a foreign organization or a foreign professional organization recognized by the Ministry of Finance of Vietnam.
* Public employees holding intermediate accountant and having held intermediate accountant or equivalent for at least 3 years (excluding the probationary period) including at least 1 year (12 consecutive months) holding intermediate accountant up to the date of submitting the application for the promotion of professional title as prescribed in Clause 16, Article 1 of Decree 85/2023/ND-CP dated December 7, 2023, of the Government of Vietnam.
What are standards for Class III accountant in Vietnam from October 21, 2024 under Circular 66/2024/TT-BTC (Image from Internet)
What are the standards for Class II principal accountant in Vietnam?
Pursuant to Article 6 of Circular 66/2024/TT-BTC, the standards for Class II principal accountant in Vietnam are as follows:
(1) Standards for professional and practical competencies
- Master the policies, directions of the Communist Party, and the laws of the State, master administrative management, administrative reform and the policies of the sector and units in the field of accounting; the accounting tasks of the unit and laws governing accounting;
- Understand and comply with the 2015 Accounting Law, accounting standards, other laws on accounting, accounting principles, financial policies, statistics, and relevant economic information; have the ability to materialize and effectively organize the implementation of the Communist Party's policies, and the State's legal policies in the assigned field of work;
- Participate in the construction, completion of the institution; participate in the development of legal normative documents guiding implementation in the field of finance and accounting; accounting policies applied in the sector, state accounting field;
- Master the accounting system of the sector, other fields; the process of organizing accounting work; have the ability to manage and organize effective accounting tasks at public service providers; understand basic issues of management science, be knowledgeable about production, services, business practices, economic and social situations, and the activities of management in accounting and auditing fields;
- Organize the implementation of operational processes, document circulation processes, management and administration methods for accounting tasks within public service providers;
- Have basic information technology skills and be able to use a foreign language or a minority language for public employees working in minority areas as per job position requirements.
(2) Standards for professional ethics
Possess professional ethical qualities, honesty, integrity, and a sense of law obedience.
(3) Standards for educational and training qualifications
- Hold a university degree or higher in accounting, auditing, finance;
- Have a certificate of professional title standards in accounting or an auditor’s certificate as prescribed by the 2011 Independent Audit Law or an accountant’s certificate as prescribed by the 2015 Accounting Law or a specialist accounting certificate or an accounting certificate issued by a foreign organization or a foreign professional organization recognized by the Ministry of Finance of Vietnam.
Enforcement effectiveness and organization of implementation of Circular 66/2024/TT-BTC
Pursuant to Article 9 of Circular 66/2024/TT-BTC, the provisions on enforcement effectiveness and organization of implementation are as follows:
+ Circular 66/2024/TT-BTC takes effect from October 21, 2024.
+ Abolish the provisions of Clause 2, Article 26 of Circular 29/2022/TT-BTC dated June 3, 2022, of the Minister of Finance specifying the codes, professional standards, and salary ranking for officials in the specialized fields of accounting, taxation, customs, and reserves.
+ In case the documents referred to in Circular 66/2024/TT-BTC are amended, supplemented, or replaced, the amendments, supplements, or replacements shall apply.
+ During the implementation process, if there are difficulties, it is requested to report to the Ministry of Finance for guidance or consideration and resolution.
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