What documents are included in the application for change of contents of Accounting Practicing Certificate (APC) in Vietnam from 01/7/2024?

What are cases of change of content of the APC in Vietnam?

Pursuant to Clause 1 Article 11 of the Circular 296/2016/TT-BTC, the content of an APC shall be changed in any of the following cases:

(1) The validity period of the APC expires;

(2) The accounting practitioner changes their employer or registered place of accounting service;

(3) The accounting firm where the accountant registers to practice changes its name.

What documents are included in the application for change of contents of Accounting Practicing Certificate (APC) in Vietnam from 01/7/2024? - image from internet

What documents are included in the application for change of contents of APC in Vietnam from 01/7/2024?

Pursuant to Clause 2 Article 11 of the Circular 296/2016/TT-BTC (amended by Clauses 1 and 4, Article 2 of the Circular 23/2024/TT-BTC), from 01/7/2024, the application for change of contents of APC in Vietnam includes following documents:

- An application form;

- 2 color photos, 3cm x 4cm in size, white background, taken within six months of the submission date of the application for issuance of certificate of registration to practice accounting services;

- Submit following updated documents, if any changes have occurred since the latest registration for accounting services practice:

+ A copy of full-time employment contract at an accounting firm or accounting household business (unless the registrant is not required to have an employment contract by labor law).

+ A copy of the severance decision or decision on termination of employment contract before registration of accounting practice (if any).

+ A copy of work permit in Vietnam if the registrant is a foreigner, unless he/she is not required to have a work permit by Vietnam’s labor law.

- The old certificate of registration to practice accounting services if the accounting firm where the accountant registers to practice changes its name;

- Proof of payment for appraisal fee to issue the certificate of registration to practice accounting services, unless the appraisal fee has already been paid when the application is submitted through the online public service system.

What are cases of re-issuance of APC in Vietnam?

Pursuant to Article 10 of the Circular 296/2016/TT-BTC (amended by Clause 1.dd Article 2 of the Circular 23/2024/TT-BTC) stipulating re-issuance of APC in Vietnam:

Re-issuance of APC

1. In case the certificate of registration to practice accounting services is torn, damaged, or lost, the practicing accountant may request the Ministry of Finance to re-issue the certificate of registration to practice accounting services and must pay a required fee according to regulations.

2. An application for re-issuance of APC mentioned in clause 1 shall include:

a) An application form for re-issuance of APC using the form in Appendix 02/DKHN hereto appended;

b) Two color photos, 3x4cm size, white background, taken within six (06 months) until the submission date of the application for APC;

c) The old APC, if it is damaged.

3. The Ministry of Finance shall consider re-issuing the APC for the accounting practitioner within 15 days after receiving valid application and full payment of the given fee as prescribed. If the application is rejected, the Ministry of Finance shall provide explanation in writing.

4. The validity period of the reissued APC in the case specified in clause 1 of this Article is the remaining validity period of the lost or damaged APC.

As regulated above, APC shall be re-issued if it is torn, damaged, or lost.

Note: the Circular 23/2024/TT-BTC takes effect from 01/7/2024.

Best regards!