Can a person work as an accountant for multiple companies in Vietnam?

Can a person work as an accountant for multiple companies in Vietnam?

Hello Lawnet. I am writing to ask if I can work as an accountant for two companies at the same time. I am currently an accountant for a clothing store, but the work is not very demanding. I have been offered a position as an accountant for another company, and both companies are willing to let me work for them. According to Vietnamese law, is it legal for me to work as an accountant for two companies at the same time?

Answer:

Pursuant to Clause 1 Article 19 of the Labor Code in 2019 stipulating as follows:

An employee may enter into employment contracts with more than one employer, provided that he/she fully performs all terms and conditions contained in the concluded contracts.

Pursuant to Clause 7 Article 13 of the Law on Accounting in 2015, the law prohibits the acts of allowing the manager or operator of an accounting unit to act as its accountant, warehouse-keeper, or treasurer, except for private enterprises and any limited liability company owned by a single individual.

Therefore, the Law on Accounting in 2015 only prohibits people who are responsible for managing and operating an accounting unit from concurrently serving as an accountant, warehouse keeper, or cashier, except for private enterprises and limited liability companies owned by an individual. There is no regulation prohibiting an accountant from working as an accountant at multiple companies. Therefore, you can work at the two facilities you mentioned.

Can a person work as an accountant for multiple companies in Vietnam? - Source: Internet

Can a wife be an accountant for her husband's private company in Vietnam?

My husband is planning to open a private enterprise. I currently have a certificate in accounting. Can I work as an accountant in my husband's enterprise?

Answer:

Pursuant to Article 52 of the Law on Accounting in 2015 stipulating people prohibited from practicing accounting as follows:

The following people are prohibited from practicing accounting:

1. Minors; people who completely or partly lose their civil capacity as declared by the court; people forcibly sent to reform schools or rehabilitation centers.

2. People banned from practicing accounting under an effective court’s judgment or decision; people undergoing criminal prosecution; people sentenced to imprisonment or were convicted of economic crimes or other crimes related to finance, accounting and have not had their criminal records expunged.

3. Parents, adoptive parents, spouses, children, siblings of the legal representative, head, Director, General Director, deputies of the head, Deputy Director, Deputy General Director in charge of finance – accounting, and the chief accountant of the same accounting unit, except for private enterprises, single-member limited liability companies owned by individuals, and other cases specified by the Government.

4. People holding the position of managers, executive officers, treasurers, warehouse-keepers, buyers or sellers of assets in the same accounting unit except for private enterprises, single-member limited liability companies owned by individuals, and other cases specified by the Government.

Since your husband is the owner of a private enterprise, when you work as an accountant, you will not fall under the prohibited cases stated in the law. Therefore, if you have an accounting certificate, you will be able to work as an accountant in your husband's enterprise.

How do people with visual impairments sign accounting documents in Vietnam?

According to current regulations, how do people with visual impairments who are not completely blind sign accounting documents? Thank you!

Answer:

Pursuant to Clause 3 Article 5 of the Decree 174/2016/NĐ-CP stipulating accounting documents as follows:

In the cases where a person suffering from complete vision loss has to sign an accounting record, the signing must be witness by a sighted person assigned by the accounting unit that issued such record. A person suffering from partial vision loss shall sign accounting records in accordance with provisions of the Law on Accounting.

Pursuant to Article 19 of the Law on Accounting in 2015 stipulating signing accounting records as follows:

An accounting record must sufficient signatures. Accounting records must be signed with indelible ink. It is prohibited to use red ink or rubber signature stamps on accounting records. Signatures on accounting records appended by the same person must be consistent. The Government shall provide for signatures on accounting records appended by visually impaired people.

Best regards!