Standards on Professional Competence and Expertise? Standards on Training and Education Levels for Accountants?

1. Standards on Professional Competence of Accountants

Based on Clause 3, Article 7 of Circular 29/2022/TT-BTC, the standards for professional competence of accountants are as follows:

a) Master and comply with the legal regulations on accounting, accounting principles, financial policies, statistics, accounting standards, and relevant economic information.

b) Understand specific regulations on the forms and methods of accounting; accounting policies applied in the sector, and state accounting field.

c) Know the methods to research, propose implementation or additions, modifications of management regulations, professional processes, summarize management innovation, grasp development trends of domestic and international professions.

d) Know how to organize the implementation of activities related to management regulations, professional processes, document circulation processes, management and administration methods for accounting tasks within the unit.

e) Have the ability to acquire, grasp, and use modern technical support tools, means to exchange and use accounting documents, accounting information, accounting software, electronic documents, and electronic transactions.

f) Have basic information technology skills and the ability to use a foreign language or the ability to use a minority language for officials working in minority areas as required by the job position.

2. Standards on Education and Training Level of Accountants

According to Clause 4, Article 7 of Circular 29/2022/TT-BTC, the standards for the education and training level of accountants are as follows:

a) Hold a university degree or higher in accounting, auditing, finance.

b) Possess a certificate in state management knowledge and skills for officials of the specialist rank and equivalent.

Respectfully!