Is it possible to be promoted from Intermediate Accountant to Principal Accountant?
According to Clause 1, Article 3 of Circular 77/2019/TT-BTC, stipulating titles and official code numbers for accounting specialties. To be specific:
- Senior Accountant Title Code: 06.029
- Principal Accountant Title Code: 06.030
- Accountant Title Code: 06.031
- Intermediate Accountant Title Code: 06.032
According to the information you provided, you are currently holding the title of Intermediate Rank (i.e., Intermediate Accountant).
On the other hand, Clause 5, Article 6 of Circular 77/2019/TT-BTC stipulates the conditions for the promotion to the title of Principal Accountant. To be specific:
For officials taking the exam to be promoted to Principal Accountant, in addition to the standards stipulated in Clauses 3 and 4 of this Article, the following conditions must also be met:
- During the period of holding the position of Accountant or equivalent, have chaired or participated in the construction of at least 01 (one) legal normative document or project, scientific research program at the ministries and central authorities or provincial, district level in the field of finance, accounting; has been issued or appraised by the competent authority. To be specific:
Have a decision from the competent authority to participate in the Drafting Committee or Editorial Team to construct the legal normative document and have been issued by the competent authority. In cases of participation in the construction of a document where the Law on Promulgation of Legal Documents does not require the establishment of a Drafting Committee or Editorial Team, there must be a written assignment from the competent authority to lead or participate in the construction.
Have a decision from the competent authority to participate in the Steering Committee, Executive Committee, Drafting Committee, or Assistance Team, Editorial Team, Author Group for projects, programs, projects at the ministry, sector level, or provincial, district level and have been appraised or approved by the competent authority.
- Have experience in administration, public service, or in the leadership, management of accounting work. Civil servants who take the exam for promotion to Principal Accountant must be holding the position of Accountant and have held the position of Accountant or equivalent for at least 9 years (excluding internship, probationary period), with at least 1 year (12 months in total) holding the position of Accountant in the most recent time.
Therefore, as you are currently holding the title of Intermediate Accountant, you do not meet the conditions (holding the position of Accountant or equivalent for the required time) and thus you are not eligible for promotion from Intermediate Accountant to Principal Accountant.
Respectfully!









