The chief accountants in Vietnam of which accounting units must have university degrees or higher?

Pursuant to Clause 2, Article 21 of Decree No. 174/2016/ND-CP regulating standards and requirements to be satisfied by chief accountants and acting chief accountant in Vietnam as follows:

2. The chief accountants and acting chief accountants of the following accounting units must have at least bachelor's degrees in accounting:

a) State budget authorities;

b) Ministries, ministerial agencies, Governmental agencies, agencies affiliated to the National Assembly, other central authorities and accounting units affiliated thereto;

c) Public service agencies of Ministries, ministerial agencies, Governmental agencies, other central authorities and the People’s Committees of provinces;

d) Specialized agencies affiliated to the People’s Committees of provinces and equivalent authorities; regulatory bodies affiliated thereto;

dd) Vertically organized central authorities in provinces;

e) Central and provincial political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations funded by state budget;

g) Management boards of Group A projects and projects of national importance or that have their own accounting apparatus and are funded by state budget;

h) Level 1 state-funded unit of districts;

i) Enterprises established and operating within Vietnam’s law, except for those specified in Clause 3g of this Article;

k) Cooperatives, cooperative associations whose charter capital is at least 10 billion dongs;

l) Branches in Vietnam of foreign enterprises.

Above are the units for chief accountants who must have university level or higher in accordance with the law on accounting in Vietnam. 

Best Regards!