Can the Wife of the Chairman of the Members' Council of a Two-Member Limited Liability Company Serve as Chief Accountant?

Based on the provisions of Clause 3, Article 52 of the Accounting Law 2015 and Clause 2, Article 19 of Decree 174/2016/ND-CP:

Biological father, mother, adoptive father, adoptive mother, wife, husband, biological child, adoptive child, siblings of the legal representative, head, director, general director, deputy head, deputy director, deputy general director responsible for financial - accounting tasks, and chief accountant within the same accounting unit, except for private enterprises, limited liability companies owned by an individual, and other cases as regulated by the Government of Vietnam.

According to this regulation, the wife of the legal representative of the enterprise (except for private enterprises, limited liability companies owned by an individual) is not allowed to serve as the chief accountant in the same accounting unit as her husband.

Thus, the case in which the wife of the Chairman of the Members' Council of a limited liability company with two members or more is not allowed to serve as the chief accountant of the same company where her husband is the legal representative.

Best regards!