26/09/2024 15:18

From October 21, 2024, what are standards for the profession title of rank III accountant in Vietnam?

From October 21, 2024, what are standards for the profession title of rank III accountant in Vietnam?

From October 21, 2024, what are standards for the profession title of rank III accountant of public service providers in Vietnam? What is the professional title code of rank III accountant in Vietnam?

1. From October 21, 2024, what are standards for the profession title of rank III accountant in Vietnam?

According to Article 5 of Circular 66/2024/TT-BTC on the standards for the profession title of rank III accountant:

- Standards of professional competence and expertise

+ Be knowledgeable about and comply with the Law on Accounting, accounting standards, other legal regulations on accounting, principles of accounting, financial policies, statistics, and related economic information; have the ability to concretize and effectively implement the policies and guidelines of the Communist Party, and the legal policies of the State in the assigned work field;

+ Understand specific regulations on forms and methods of accounting; accounting policies applied in the state accounting sector;

+ Know the research methods, propose implementation or supplementation, amend management regulations, business processes, summarize the improvement of management operations, and understand the development trends of domestic and international operations;

+ Be able to organize and implement activities on management regulations, business processes, document circulation processes, management and administration methods for accounting tasks within the unit;

+ Have the ability to absorb, grasp, and utilize modern technical means and tools to exchange and utilize accounting documents, accounting information, accounting software, electronic documents, and electronic transactions;

+ Possess basic information technology skills and be able to use a foreign language or a minority language for public employees working in minority areas as required for the job position.

- Standards of professional ethics

Demonstrate professional ethical qualities, honesty, integrity, and compliance with the law.

- Standards of education and training

+ Hold a university degree or higher in accounting, auditing, finance;

+ Have a certificate of training in professional standards for the profession title of accountant or have an auditor certificate as prescribed by the Law on Independent Audit or an accountant certificate as prescribed by the Law on Accounting, or a professional accountant certificate, or an accountant certificate issued by a foreign organization or professional organization recognized by the Ministry of Finance of Vietnam.

- Public employees currently holding the profession title of Intermediate Accountant having held this position or an equivalent position for at least 03 years (not including probation or apprenticeship period) including at least 01 year (12 months) continuously holding the profession title of Intermediate Accountant up to the date of application submission for the promotion exam are eligible for the promotion exam to the profession title according to Clause 16 of Article 1 Decree 85/2023/ND-CP.

Thus, the profession title of Accountant (Grade III) must meet the following standards and conditions:

- Standards of professional competence and expertise- Standards of professional ethics- Standards of education and training- Public employees currently holding the profession title of Intermediate Accountant having held this position or an equivalent position for at least 03 years up to the date of application submission for the promotion exam are eligible for the promotion exam to the profession title according to Clause 16 of Article 1 Decree 85/2023/ND-CP.

2. What is the professional title code of rank III accountant in Vietnam?

According to Article 3 of Circular 66/2024/TT-BTC on the codes for professional profession titles in the accounting field:

Professional profession titles and codes in the accounting field

Professional profession titles and codes in the accounting field include:

  1. Senior Accountant (rank  II) Code: V. 06.030

  2. Accountant (rank III) Code: V. 06.031

  3. Intermediate Accountant (rank IV) Code: V. 06.032

Thus, the code for the profession title of Accountant (rank III) as stipulated in Circular 66/2024/TT-BTC is V. 06.031.

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