Application for registration of accounting practice in Vietnam

On November 15, 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, an application for registration of accounting practice includes:

- An application form for issuance of accounting practice certificates (APC).

- A copy of a full-time employment contract at an accounting firm or accounting household business.

- A copy of the accountant's certificate or auditor's certificate.

- A certification of the actual time of working experience in finance, accounting or auditing or other equivalent documentary evidence.

- Two color photos, 3x4cm size, white background, taken within six (06 months) until the submission date of the application for registration of accounting practice.

- A copy of the severance decision or decision on termination of employment contract before registration of accounting practice (if any).

- A copy of work permit in Vietnam if the registrant is a foreigner, unless he/she is not required to have a work permit by Vietnam’s labor law.

- A document proving the number of hours of lecture at international audit or accounting associations, if required.

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

- Thanh Lam -

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