Is it possible to apply for a license to practice accounting services without working?

In Article 5 of Circular 296/2016/TT-BTC, the principles for registering the practice of accounting services are stipulated as follows:

- The registration for practicing accounting services is performed through an accounting service business enterprise, or an accounting service business household where the registrant for accounting service practice has a full-time employment contract.

- The registrant for practicing accounting services must take responsibility for the information declared in the registration dossier for practicing accounting services. The legal representative of the accounting service business enterprise, the representative of the accounting service business household, and other organizations or individuals related to the verification of information in the registration dossier for practicing accounting services must also take joint responsibility for the accuracy of the verified information.

- Degrees and certificates in the registration dossier that are in foreign languages must be accompanied by Vietnamese translations that have been notarized or authenticated by a competent authority in accordance with the law.

=> Thus, the registration for practicing accounting services is conducted through the enterprise where the individual is currently employed. Even if you meet all the required conditions but are no longer employed (terminated the employment contract with the accounting service business enterprise), you will not be granted the Certificate of Practice Registration for accounting services.

Sincerely.