Which agency is competent to issue accounting practice certificates in Vietnam?
Regarding the provisions of the law on the issuance of accounting practice certificates in Vietnam. According to the regulations, which agency is competent to issue accounting practice certificates in Vietnam?
In Article 6 of Circular 296/2016/TT-BTC, there is a regulation on procedures for registration of accounting practice.
1. The registrant shall have the accounting firm or accounting household business submit an application as required in Article 3 to the Ministry of Finance via.
2. The legal representative of the accounting firm, representative of the accounting household business shall verify the application and sign to certify the application form for issuance of APC of every registrant.
3. The accounting firm or accounting household business shall submit a list of registrants of APC using the form No. 03/DKHN together with their equivalent applications to the Ministry of Finance. The documents shall be submitted in person or by post to the Ministry of Finance.
Thus, according to the above-mentioned regulations, the competence to register for accounting practice in Vietnam falls under the competence of the Ministry of Finance.
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