What modules are included in the examination to obtain accounting practicing certificate in Vietnam?

What modules are included in the examination to obtain accounting practicing certificate in Vietnam?

Pursuant to Article 6 of the Circular 91/2017/TT-BTC stipulating modules in the examination to obtain accounting practicing certificate in Vietnam:

Modules

1. An applicant for examination to obtain accounting practicing certificate shall take the following 4 modules:

a) Economic law and law on enterprises;

b) Finance and advanced financial management;

c) Taxes and advanced tax administration;

d) Financial accounting, advanced administrative accounting.

2. An applicant for examination to obtain audit practicing certificate shall take the following 7 modules:

a) Economic law and law on enterprises;

b) Finance and advanced financial management;

c) Taxes and advanced tax administration;

d) Financial accounting, advanced administrative accounting;

dd) Audit and advanced security services;

e) Advanced financial analysis;

g) Language level C of one of five common languages: English, Russia, France, China, Germany.

3. A holder of accountant practicing certificate who applies for examination to obtain an audit practicing certificate shall take the following 3 modules:

a) Audit and advanced security services;

b) Advanced financial analysis;

c) Language level C of one of five common languages: English, Russia, France, China, Germany.

4. Contents of each module comprise theory and case study prescribed in Appendix No. 01 hereof. The Ministry of Finance shall prepare, update and publish contents, reviewing and learning curriculum and textbooks to obtain audit practicing certificates and accounting practicing certificates.

As regulated above, an applicant for examination to obtain accounting practicing certificate shall take the following 4 modules:

- Economic law and law on enterprises;

- Finance and advanced financial management;

- Taxes and advanced tax administration;

- Financial accounting, advanced administrative accounting.

What modules are included in the examination to obtain accounting practicing certificate in Vietnam? - image from internet

What are eligibilities for taking accounting practicing certificate in Vietnam?

Pursuant to Article 4 of the Circular 91/2017/TT-BTC, an applicant for audit practicing certificate or accounting practicing certificate must have the following eligibilities:

- Meet standards in professional ethics, truthfulness, integrity, and high sense of law observance;

- Obtain at least a bachelor's degree in finance, banking, accounting, or audit; or a bachelor's degree in other majors with total units of study (or classes) of subjects: Finance, accounting, audit, financial activity analysis, or taxation accounting for at least 7% of total units of study (or classes) of the entire course; or obtain a bachelor's degree in other majors and audit or accounting certificates or degrees awarded by international audit or accounting associations as prescribed in Article 9 of the Circular 91/2017/TT-BTC;

- Have at least 36 months’ experience in finance, accounting, or audit field, which is determined in the period beginning from the month of graduation specified in the bachelor's degree (or postgraduate degree) to the time of application for taking exams.

Actual working time includes the period of working as audit assistant at audit firms, as internal auditor at internal audit department, or as auditor at state audit agencies;

- Submit sufficient and required application for examination and exam fees as prescribed;

- Not subject to following entities:

+ Minors; people who completely or partly lose their civil capacity as declared by the court; people forcibly sent to reform schools or rehabilitation centers.

+ People banned from practicing accounting under an effective court’s judgment or decision; people undergoing criminal prosecution; people sentenced to imprisonment or were convicted of economic crimes or other crimes related to finance, accounting and have not had their criminal records expunged.

What documents are included in the application for examination to obtain accounting practicing certificate as the initial time in Vietnam?

Pursuant to Article 4 of the Circular 91/2017/TT-BTC (amended by Clause 3 Article 3 of the Circular 22/2024/TT-BTC and Clause 2 Article 5 of the Circular 43/2023/TT-BTC), an application for examination to obtain accounting practicing certificate as the initial time shall include:

- An application form for examination bearing certification of the applicant’s employer or the People’s Committee of the place of residence, with a 3x4 color photo and fan stamping

- A document certifying the actual working time in the field of finance, accounting, or audit bearing signature of legal representative (or authorized person) and the seal of employer;

- A resume;

- Copies of a bachelor's degree in finance, banking, accounting, or audit; or a bachelor's degree in other majors with total units of study (or classes) of subjects: Finance, accounting, audit, financial activity analysis, or taxation accounting for at least 7% of total units of study (or classes) of the entire course; or obtain a bachelor's degree in other majors and accounting certificates or degrees awarded by international accounting associations

- 3 3x4 colored photos taken within 6 months and 2 envelopes stuck with stamps and recipient’s full name and address.

Best regards!