Can the Wife of a Private Enterprise Owner Serve as an Accountant?

Based on Clause 2, Article 19 of Decree 174/2016/ND-CP, which stipulates individuals prohibited from performing accounting duties as follows:

Biological parents, adoptive parents, spouse, biological children, adoptive children, biological siblings of the legal representative, the head, the director or general director, and the deputy levels of the head, deputy director, or deputy general director in charge of financial-accounting work, chief accountant in the same accounting unit, except for private enterprises, single-member limited liability companies, other enterprises without state capital, and micro-enterprises as defined by the law on support for small and medium enterprises.

Thus, according to the aforementioned regulations, the law does not prohibit the wife of a private enterprise owner from performing accounting duties. Therefore, you can be assured regarding this matter.

Respectfully!