Accounting and Essential Legal Documents in Vietnam

Duy Thinh

18:40, 10/07/2024

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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- The legal regulations in this article are according to Vietnamese Law;
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