Can a Wife Serve as Chief Accountant While Her Husband is Deputy General Director?

Based on the provisions of Clause 3, Article 52 of the Accounting Law 2015, the following individuals are not allowed to serve as accountants:

Biological parents, adoptive parents, spouses, biological children, adopted children, biological siblings of the legal representative, the head, the director, general director, and the deputy levels of the head, deputy director, deputy general director in charge of financial-accounting work, chief accountant within the same accounting unit, except for private enterprises, single-owner limited liability companies, and other cases as prescribed by the Government of Vietnam.

According to this provision, if a husband is a deputy director of a joint-stock company, the wife is not allowed to serve as an accountant in the same company.

Therefore, in your case, your sister-in-law will not be allowed to serve as the chief accountant in the joint-stock company where your brother is the deputy director.

Sincerely!