Legal Counselling

03 rules for registration of accounting practice in Vietnam

09:09, 19/11/2016

In 2016, the Ministry of Finance of Vietnam issued the Circular No. 296/2016/TT-BTC on guidelines for issuance, revocation and management of accounting practice certificates.

According to the Circular No. 296/2016/TT-BTC of the Ministry of Finance of Vietnam, registration of accounting practice must ensure the following rules:

- The registration of accounting practice shall be done by the accounting firm or accounting household business where the registrant has a full-time employment contract:

- The registrant shall be liable for the information declared in the application for registration of accounting practice. The legal representative of the accounting firm, representative of the accounting household business and other entities relevant to the verification of the application for registration of accounting practice shall be jointly liable for the truthfulness of the information verified.

- Diplomas and certificates in the application for registration, if written in a foreign language, shall enclose with Vietnamese translations notarized or certified by the competent authority as prescribed.

View more details at the Circular No. 296/2016/TT-BTC of the Ministry of Finance of Vietnam, effective from January 01, 2017.

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