Accounting and Essential Legal Documents in Vietnam

Accounting and Essential Legal Documents in Vietnam
Duy Thinh

Lawnet respectfully introduces to our members all the documents intended for individuals and organizations wishing to practice and just beginning to practice accounting in Vietnam. The documents include:

No. Document Name Effective Date Notes
1 Law on Accounting 2015 January 01, 2017  
2 Decree 174/2016/ND-CP guiding the Law on Accounting January 01, 2017  
3 Decree 25/2017/ND-CP on State Financial Statements January 01, 2018  
4 Circular 91/2017/TT-BTC regulating the examination, issuance, and management of auditor certification and accountant certification October 15, 2017 Certificates of examination results for practicing accountants issued in previous examinations under the provisions of Circular 129/2012/TT-BTC are valid as Certificates of examination results for accountants as stipulated in Circular 91/2017/TT-BTC.
5 Circular 296/2016/TT-BTC guiding the issuance, revocation, and management of Certificates of Practice Registration for Accounting Services January 01, 2017  
6 Circular 292/2016/TT-BTC guiding annual knowledge update for practicing accountants and registrants of accounting services January 01, 2017 The calculation of hours for knowledge update for accountants in 2017 to practice in 2018 in Vietnam is from August 16, 2016, to August 15, 2017, excluding the hours already counted for 2016.
7 Circular 297/2016/TT-BTC on the issuance, management, and use of Certificates of Eligibility for Accounting Services Business January 01, 2017  

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