To prevent corruption, the Law on Anti-Corruption stipulates that individuals engaged in accounting work must periodically transfer to a different role after a certain period of service.
The periodic transfer of official public employees is one of the regulations stipulated in Article 25 of the Anti-Corruption Law 2018, specifically:
Article 25. Positions subject to periodic transfer and time limit for transfer
1. Persons holding positions and powers working in certain positions related to personnel organization, public financial management, public asset management, public investment, and direct contact in resolving the affairs of agencies, organizations, units, and individuals must undergo position transfers.
2. The periodic time limit for position transfers is from 2 to 5 years, depending on the specific characteristics of each sector and field.
In addition, Decree 59/2019/ND-CP which details the Anti-Corruption Law stipulates:
Article 36. Specific regulations on the list of positions and time limit for periodic transfers
1. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government of Vietnam shall specifically stipulate the list and time limit for periodic transfers of positions within agencies, organizations, and units under their management according to the industry and field at local government levels.
2. The list of positions subject to periodic transfer is provided in the Annex issued with this Decree.
Referring to the above regulations and the list issued with Decree 59 in Section A concerning budget and asset management in agencies and units, the following 03 positions are specified:
Budget allocation.
Accounting.
Public procurement.
Thus, according to the anti-corruption regulations, accounting personnel in agencies, public service providers of the Communist Party, the state, and socio-political organizations are required to undergo periodic position transfers as stipulated.
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