Vietnam: In 2024, where to download the application form for re-issuance of a certificate of registration for audit practice?
- From July 1, 2024, what is the application form for re-issuance of a certificate of registration for audit practice in Vietnam?
- What are the contents of a certificate of registration for audit practice in Vietnam?
- What does the application for re-issuance of a certificate of registration for audit practice in Vietnam include?
From July 1, 2024, what is the application form for re-issuance of a certificate of registration for audit practice in Vietnam?
The application form for re-issuance of a certificate of registration for audit practice in Vietnam is specified in Appendix No. 02/DKHN issued together with Circular 202/2012/TT-BTC amended by Clause 1 Article 1 of Circular 22/2024/TT-BTC as follows:
Download the application form for re-issuance of a certificate of registration for audit practice in Vietnam in 2024: here
What are the contents of a certificate of registration for audit practice in Vietnam?
Under Clause 1, Article 6, Circular 202/2012/TT-BTC, a certificate of registration for audit practice includes the following basic contents:
- Full name, year of birth, hometown or nationality, photos of the person who is issued a certificate of registration for audit practice;
- Number and issuance date of the auditor's certificate
- Name of the audit firm where the auditor registered to work as a practitioner;
- Number of Certificate of registration for audit practice;
- The term of Certificate of registration for audit practice.
What does the application for re-issuance of a certificate of registration for audit practice in Vietnam include?
Under Article 9 of Circular 202/2012/TT-BTC, the application for re-issuance of a certificate of registration for audit practice in Vietnam includes:
Re-issuance of certificate of registration for audit practice
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2. Where the certificate of registration for audit practice expires, if practicing auditor wishes to continue practicing audit, then file dossier to request for re-issuance of certificate of registration for audit practice. The time limit for filing dossier to request for re-issuance is at least 60 days before the expiration date of the certificate of registration for audit practice.
3. Application for re-issuance of a certificate of registration for audit practice for the case of expiration of the certificate of registration for audit practice includes:
a) An application for re-issuance of certificate of registration for audit practice in the form prescribed in Appendix No.02/DKHN issued together with this Circular;
b) 02 color images of 3x4cm posted on a white background in a period of not exceeding six (06) months prior to the date of filing dossier to register for audit practice;
c) The documents referred to in Clauses 2, 4, 8, 9, Article 4 of this Circular if there is any changes from the latest practice registration.
4. Application for re-issuance of a certificate of registration for audit practice in case the certificate of registration for audit practice is lost, damaged includes:
a) An application for re-issuance of certificate of registration for audit practice in the form prescribed in Appendix No.02/DKHN issued together with this Circular;
b) 02 color images of 3x4cm posted on a white background in a period of not exceeding six (06) months prior to the date of filing dossier to register for audit practice;
c) The former certificate of registration for audit practice in the case it is damaged.
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Thus, the application for re-issuance of a certificate of registration for audit practice in Vietnam is prescribed as follows:
(1) In case the certificate of registration for audit practice expires, the application includes
- An application form for re-issuance of certificate of registration for audit practice;
- 02 color images of 3x4cm posted on a white background in a period of not exceeding six (06) months prior to the date of filing dossier to register for audit practice;
- The following documents if there are any changes from the latest practice registration:
+ A copy of the full time labor contract in auditing enterprise.
+ The personal information.
+ A copy of the decision to resign or the decision to terminate the labor contract at the workplace before working for the auditing enterprise.
+ A copy of the work permit in Vietnam of foreign auditor except for the Vietnamese labor law’s regulation of not requiring a work permit.
(2) In case the certificate of registration for audit practice is lost or damaged, the application includes:
- An application form for re-issuance of certificate of registration for audit practice;
- 02 color images of 3x4cm posted on a white background in a period of not exceeding six (06) months prior to the date of filing dossier to register for audit practice;
- The former certificate of registration for audit practice in the case it is damaged.
Circular 22/2024/TT-BTC will come into force from July 1, 2024.
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