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

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

Pursuant to Article 6 of the Circular 91/2017/TT-BTC stipulating modules as follows:

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 regulations above, there are 07 modules in the examination to obtain audit practicing certificate in Vietnam including Economic law and law on enterprises; Finance and advanced financial management; Taxes and advanced tax administration; Financial accounting, advanced administrative accounting; Audit and advanced security services; Advanced financial analysis; Language level C of one of five common languages: English, Russia, France, China, Germany.

What is the deadline to announce the result of the examination to obtain audit practicing certificate in Vietnam?

Pursuant to Article 8 of the Circular 91/2017/TT-BTC stipulating administration of exams as follows:

1. Annually, the board of examiners shall administer at least one exam in third or fourth quarter. At least 60 days before the date of examination, the board of examiners shall publish conditions, standards, time, place, and necessary information about the exam on means of mass media.

2. Within 60 days from the date on which the examination completes, the board of examiners must publish results of each module and notify to candidates. In special case, the time limit for publishing results may be extended by the president of the board of examiners but not exceeding 30 days.

As regulations above, within 60 days from the date on which the examination completes, the board of examiners must publish results of each module and notify to candidates. In special case, the time limit for publishing results may be extended by the president of the board of examiners but not exceeding 30 days.

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

Pursuant to Clause 1 Article 5 of the Circular 91/2017/TT-BTC stipulating as follows:

1. An application for examination to obtain audit practicing certificate or accounting practicing certificate as the initial time shall include:

a) 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 as prescribed in Appendix No. 02a or Appendix No. 02b issued herewith together with 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 as prescribed in Appendix No. 06 issued herewith;

b) A certified true copy of ID card or passport;

c) A resume bearing certification of the employer or the People’s Committee of place of residence;

d) Copies of degrees and certificates prescribed in Clause 2 Article 4 hereof, bearing certification of the issuing body or notary. In case of a bachelor's degree in another major, an authenticated academic transcript with specific number of units of study (or classes) of subjects must be submitted. In case of a master or doctoral degree, an authenticated academic transcript with specific major must be submitted;

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

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