Can learners that participating in 80% of training hours of chief accountants take an assessment of learning outcomes in Vietnam?

Can learners that participating in 80% of training hours of chief accountants take an assessment of learning outcomes in Vietnam?

Pursuant to Article 7 of Circular 199/2011/TT-BTC on examination and assessments of learning outcomes, according to which:

1. The assessment of learning outcomes is conducted as follows:

End of each part of the study program, it is required to organize the examination to end credits in a minimum time of 180 minutes.

2. The examination of ending credits is done in the form of writing. Examination scores for the end of credits are scored 10 grades. The test of less than 5 points is not satisfactory.

3. Only learners who secured minimum 80% of class hours required for each credit are attended that credit’s examination. Only learners who reach from 5 points or more for each test of both credits can meet the course requirements.

4. End of training course of chief accountant, unit organizing the course based on the average point results of two tests of ending credit (first test) to evaluate following four categories:

- Good: The average point of two tests of ending credit reached 8 points or more (of which has no point less than 7);

- Pretty good: The average point of two tests of ending credit reached 7 points or more (of which has no point less than 6);

- Medium: The average point of two tests of ending credit reached 5 points or more (of which has no point less than 5);

- Unsatisfactory type: One of two tests of ending credits is less than 5 points.

Learners have the right to attend the reexamination of either test of ending credit which is not satisfactory, but only take the reexamination once. The organization of the reexamination for learners who do not meet the requirements is made at the end of the course.

Thus, comparing the above regulations, when you take an absent but still meet the condition that 80% of class hours you study in the new class for each credit, you are eligible to take the exam for that section in Vietnam.

What is issuance of "certificates of training chief accountant" in Vietnam? 

In Article 9 of Circular 199/2011/TT-BTC stipulating grant of "certificates of training chief accountant", specifically as follows:

1. Learners who have the test results reaching medium or higher (learners meeting the requirements) shall be issued “certificates of training chief accountant” by head of the facility training and retraining making decision to organize the course.

2. End of each training course of chief accountant, the unit organizing the training course of Chief Accountant sends "The decision to recognize the satisfactory results of the course" attached to "List of qualified learners of the course" ( Appendix No.03) to the Ministry of Finance, for consideration, approval and issuance of embryos of “Certificates of training Chief Accountant. The head of training and retraining facility (or deputy head authorized by the head) has the right to sign and issue certificates of training Chief Accountant.

3. Certificates of training Chief Accountant must be stamped joint pages and images of learners by the facility training and retraining where organizes the course of training chief accountant.

4. Certificate of training Chief Accountant is valid within 5 years from the date of issuance to appoint chief accountant of the first time as prescribed in Clause 2 of Article 53 of the Accounting Law. Exceeding the period of 5 years, if learners have requirements for re-grant of certificates they shall relearn the training course of chief accountant.

5. Those who have certificates of training chief accountant are qualified and were appointed as Chief Accountants for one time, such certificates of training chief accountant are still valid for the appointment of chief accountant of the second time onwards, unless the minimum period between the two times of chief accountant appointment is more than 5 years.

6. When the certificates were lost, misplaced, learners contact with the retraining, training facilities (where issued certificates) for conducting procedures of re-grant.

Best Regards!