What are points must a student achieve to meet the requirements of the course on training in asset valuation, business valuation in Vietnam?
What are points must a student achieve to meet the requirements of the course on training in asset valuation, business valuation in Vietnam?
Based on Clause 1, Article 12 Circular 39/2024/TT-BTC regulating the certificate of training in asset valuation or certificate of training in business valuation, as follows:
Certificate of Valuation Skills Training
1. A student who scores 5 (five) points or more for each test meets the requirements of the course and is granted a Certificate of Asset Valuation Skills Training or a Certificate of Enterprise Valuation Skills Training, depending on the program the student participates in.
Students who have been granted a Certificate of Asset Valuation Skills Training may attend a supplementary course to complete the program of the training course as specified at Point b, Clause 2, Article 10 of this Circular to be granted a Certificate of Enterprise Valuation Skills Training.
A student who scores from 05 points or more for each test meets the requirements of the course and is granted a Certificate of Asset Valuation Skills Training or a Certificate of Enterprise Valuation Skills Training, depending on the program the student participates in.
What are points must a student achieve to meet the requirements of the course on training in asset valuation, business valuation in Vietnam? (Internet image)
What are the training contents and programs on asset valuation, business valuation in Vietnam?
Based on Clause 2, Article 10 Circular 39/2024/TT-BTC regulating the training contents and programs on asset valuation, business valuation in Vietnam as follows:
- Training contents and programs:
| Specialty Name | Number of Hours | |
| A | GENERAL KNOWLEDGE | |
| Specialty 1 | Applicable laws in the field of valuation | 24 |
| Specialty 2 | Principles of market price formation and Basic principles of valuation | 24 |
| Specialty 3 | Financial analysis of the enterprise | 20 |
| B | PROFESSIONAL KNOWLEDGE | |
| Specialty 4 | Real estate valuation | 24 |
| Specialty 5 | Equipment valuation 1 (Machinery, equipment valuation) | 24 |
| Specialty 6 | Equipment valuation 2 (Valuation of intangible assets and other equipments) | 20 |
| Specialty 7 | Enterprise valuation | 24 |
(1) The training course for asset valuation skills includes 05 specialties: Applicable laws in the field of valuation; Principles of market price formation and Basic principles of valuation; Real estate valuation; Equipment valuation 1 (Machinery, equipment valuation); Equipment valuation 2 (Valuation of intangible assets and other equipments);
(2) The training course for enterprise valuation skills includes the specialties specified at Point a of this Clause and 02 specialties: Financial analysis of the enterprise; Enterprise valuation;
(3) The duration for one training course specified at Point a, Clause 2, Article 10 Circular 39/2024/TT-BTC is 116 hours, the training course specified at Point b, Clause 2, Article 10 Circular 39/2024/TT-BTC is 160 hours, not including the time for review and testing to assess learning outcomes as specified in Article 11 Circular 39/2024/TT-BTC;
(4) Students who have met the requirements of the training course specified at Point a, Clause 2, Article 10 Circular 39/2024/TT-BTC are allowed to attend a supplementary course to complete the program of the training course specified at Point b, Clause 2, Article 10 Circular 39/2024/TT-BTC.
How is the learning outcome assessment conducted at the end of the valuation training course in Vietnam?
Based on Article 11 Circular 39/2024/TT-BTC regulating the learning outcome assessment as follows:
- At the end of the valuation skills training course, the training unit must organize a learning outcome assessment. The content of the tests must reflect the basic knowledge of the specialties in the course:
+ For the training course specified at Points a and b, Clause 2, Article 10 Circular 39/2024/TT-BTC, the assessment is conducted through 2 (two) written tests; in which, the test for the general knowledge part is 120 minutes, and for the professional knowledge part is 150 minutes;
+ For the students specified at Point d, Clause 2, Article 10 Circular 39/2024/TT-BTC, they must take 01 (one) written test of 150 minutes for the supplementary specialties.
- The test scores are graded on a 10 (ten) point scale. Tests scoring below 5 points are not considered passing.
- Students attending the course must ensure a minimum of 80% attendance for each specialty to be eligible for the learning outcome assessment and must retake any missing specialties if they fail to meet this requirement.
- In case of maternity, accidents, or illness with a hospital certification (hereinafter referred to as special reasons), students unable to attend the assessment must submit a request for deferral and be approved by the head of the training unit.
- Students who do not pass the test and students who could not attend due to special reasons specified in Clause 4, Article 11 Circular 39/2024/TT-BTC are allowed to retake the test once for each test. The re-test timing for these students is determined by the head of the training unit but must not exceed 6 (six) months from the end of the training course.
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