Can individuals register for accounting service practice by themselves?

According to the provisions of Article 5 of Circular 296/2016/TT-BTC on the principles of registration for accounting service practice, it is provided as follows:

- The registration for accounting service practice is to be carried out through an accounting service business enterprise or an accounting service business household where the individual registering for accounting service practice is engaged in a full-time employment contract.

- Individuals registering for accounting service practice must be responsible for the information declared in the registration dossier for accounting service practice. The legal representative of the accounting service business enterprise, the representative of the accounting service business household, and other organizations and individuals involved in confirming information in the registration dossier for accounting service practice must bear joint responsibility for the accuracy of the confirmed information.

- Diplomas and certificates in the registration dossier that are in a foreign language must be accompanied by a notarized or authenticated Vietnamese translation by a competent authority according to legal regulations.

=> Thus, according to the aforementioned provisions, an individual cannot independently register for accounting service practice but must do so through an accounting service business enterprise or an accounting service business household where the individual is employed.

Respectfully.