What are rights and obligations of members of the Inspection Team for accounting service business operations in Vietnam?
According to Clause 2, Article 12 of Circular 09/2021/TT-BTC (Effective from April 01, 2021),:
Rights and obligations of members of the Inspection Team in Vietnam:
a) Sign a written commitment regarding independence and confidentiality of information with the inspected entity as stipulated in Appendix II issued along with this Circular and ensure compliance with these commitments. Refuse to carry out inspections if it is deemed that independence cannot be ensured or lack of professional competence;
b) Perform tasks assigned by the Head of the Inspection Team with integrity, objectivity, honesty, impartiality, and maintain professional prudence. Assignment of tasks to others without the consent of the Head of the Inspection Team is not permitted;
c) Provide opinions and recommendations within the scope of the assigned inspection. Promptly report to the Head of the Inspection Team any existing issues or errors discovered during the inspection. Record the administrative violation report according to the authority stipulated by the law on administrative violation penalties;
d) Reserve the right to express personal opinions regarding the content assigned for inspection if these opinions differ from the conclusions and recommendations in the Inspection Report;
dd) Sign the Inspection Report and other related documents of the tasks performed as assigned by the Head of the Inspection Team;
e) Do not disclose information about records and inspection documents unless otherwise stipulated by law;
g) Comply with the regulations on inspection of accounting service business activities as stipulated in this Circular.
Respectfully!