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.
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