Which Individuals Are Trained in Price Appraisal Expertise? What Are the Content and Training Program for Price Appraisal Expertise?
What is the content and training program for valuation operations?
Pursuant to Clause 2, Article 10 of Circular 39/2024/TT-BTC, which stipulates the form of organization, content, and training program for valuation operations:
Form of Organization, Content, and Training Program for Valuation Operations
The training class for valuation operations shall be organized in one continuous term or multiple terms but shall not exceed 3 (three) months for one class. It must ensure adequate teaching and learning duration, content, and program as stipulated in Clause 2 of this Article.
Training Content and Program:
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Thus, the content and training program for valuation operations are as follows:
| Topic Name | Number of Hours | |
| A | PART OF GENERAL KNOWLEDGE | |
| Topic 1 | Laws applied in the field of valuation | 24 |
| Topic 2 | Principles of market price formation and Basic principles of valuation | 24 |
| Topic 3 | Financial analysis of enterprises | 20 |
| B | PART OF SPECIALIZED KNOWLEDGE | |
| Topic 4 | Real estate valuation | 24 |
| Topic 5 | Valuation of movable assets 1 (Valuation of machinery and equipment) | 24 |
| Topic 6 | Valuation of movable assets 2 (Valuation of intangible assets and other movable assets) | 20 |
| Topic 7 | Enterprise valuation | 24 |
- The training class for asset valuation operations includes 05 topics:+ Laws applied in the field of valuation+ Principles of market price formation and Basic principles of valuation+ Real estate valuation+ Valuation of movable assets 1 (Valuation of machinery and equipment)+ Valuation of movable assets 2 (Valuation of intangible assets and other movable assets)
- The training class for enterprise valuation operations includes 07 topics:+ Laws applied in the field of valuation+ Principles of market price formation and Basic principles of valuation+ Real estate valuation+ Valuation of movable assets 1 (Valuation of machinery and equipment)+ Valuation of movable assets 2 (Valuation of intangible assets and other movable assets)+ Financial analysis of enterprises+ Enterprise valuation
What is the content and training program for valuation operations? (Image from the Internet)
Who are the subjects of valuation operations training?
Pursuant to Article 8 of Circular 39/2024/TT-BTC, which stipulates the subjects of training:
Subjects of Training
Individuals who wish to take the exam to be granted a valuer certificate.
Other individuals who wish to attend the valuation operation training class.
Thus, the subjects for valuation operations training include:- Individuals who wish to take the exam to be granted a valuer certificate.- Other individuals who wish to attend the valuation operation training class.
When does a test for the valuation operations training class fail to meet the requirements?
Pursuant to Article 11 of Circular 39/2024/TT-BTC, which stipulates test assessment of learning results:
Test Assessment of Learning Results
- At the end of the valuation operations training class, the training entity must organize an assessment test. The content of the tests must reflect the basic knowledge of the topics in the curriculum:
a) For the training class specified at Points a and b, Clause 2, Article 10 of this Circular, the testing will be conducted with 2 (two) written tests; in which, the test for the general knowledge part is 120 minutes, and the test for the specialized knowledge part is 150 minutes;
b) For the trainees specified at Point d, Clause 2, Article 10 of this Circular, there must be 01 (one) written test of 150 minutes for the supplementary topics.
The test scores are graded on a 10-point scale. A test score below 5 is considered a fail.
Trainees who attend less than 80% of the required time for each topic are not allowed to take the assessment test for that specific topic and must retake the missing topic.
In cases of maternity, accidents, illness with a hospital certificate (hereinafter referred to as special reasons), the trainee cannot attend the assessment test and must submit a request for postponement. The request must be approved by the Head of the training entity.
Trainees who fail the test and trainees who could not attend the test due to special reasons as specified in Clause 4 of this Article are entitled to retake the test once for each test. The retest schedule is decided by the Head of the training entity but shall not exceed 6 (six) months from the end date of the training class.
Thus, a test for the valuation operations training class fails to meet the requirements when the test score is below 5 points.
