Announcement of the List of Forensic Assessment Organizations in the Financial Sector by Case

Currently, the organization for judicial assessment by case in the financial sector includes organizations and enterprises operating in the fields of accounting, auditing, valuation, and other areas that meet the conditions stipulated in Article 6 of Circular 138/2013/TT-BTC.

Illustrative image (source: internet)

According to the provisions of Article 7 of Circular 138/2013/TT-BTC, the establishment and publication of the list of organizations for judicial assessment by case in the financial sector prescribed in Article 20 of the Law on Judicial Assessment are implemented in accordance with current legal documents. Specifically:

- The list of accounting and auditing enterprises is established and published according to the provisions of Circular 64/2004/TT-BTC guiding the implementation of certain articles of Decree 105/2004/ND-CP and Decision 47/2005/QD-BTC on the "Transfer of specific contents of accounting, auditing practice management to professional associations"; Decision 89/2007/QD-BTC on promulgating regulations on the selection of auditing enterprises approved to audit issuing organizations and listing organizations.- The list of valuation enterprises is established and published according to the provisions of Circular 17/2006/TT-BTC guiding the implementation of Decree 101/2005/ND-CP on valuation.- In the event that the legal documents mentioned in points a and b of this Clause are amended, supplemented, or replaced, they shall be followed according to the respective legal documents.

Notice:

- The list of individuals for judicial assessment by case and organizations for judicial assessment by case in other financial sectors (if any) shall be reviewed, established, and published on the Ministry of Finance's electronic portal by November 30 annually and sent to the Ministry of Justice for inclusion in the general list.- In case of any changes related to the published organizations for judicial assessment by case and individuals for judicial assessment by case, the Ministry of Finance is responsible for adjusting the list and notifying the Ministry of Justice within 07 working days from the date of adjustment.

Further regulations can be viewed in Circular 138/2013/TT-BTC effective from December 1, 2013.

Thu Ba

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