Below are the cases of replacing members of audit delegation in Vietnam from August 20, 2024
Cases of replacing members of audit delegation in Vietnam from August 20, 2024 (Image from the internet)
On August 20, 2024, the State Auditor General issued Decision 1495/QD-KTNN on the Regulation on the organization and operation of the State audit delegation.
Members of audit delegation will be replaced in the following cases:
- Falling into the circumstances specified in Clause 1, Article 8 of the Regulation issued with Decision 1495/QD-KTNN in 2024 and other instances affecting the independence of the state auditors;
- When there is evidence showing that the audit delegation member violates regulations stipulated in Article 7 of the Regulation issued with Decision 1495/QD-KTNN in 2024. In this case, the competent authority, organization, or individual must inspect and clarify before making the decision and be responsible for their decision;
- Continuous absence of 03 or more working days or exceeding the days specified in Clause 1, Article 21 of the Regulation issued with Decision 1495/QD-KTNN in 2024;
- In special cases, the State Auditor General will consider and decide.
(Clause 1, Article 17 of the Regulation issued with Decision 1495/QD-KTNN in 2024)
The procedures for proposing replacement of members of audit delegation in Vietnam are as follows:
- In cases of replacing the Deputy Head of the audit delegation or the Team Leader of the audit delegation, as well as other members of audit delegation, the Head of the audit delegation proposes to the Head of the unit in charge of the audit to submit a decision to the State Auditor General;
- In cases of replacing the Head of the audit delegation, the Head of the unit in charge of the audit proposes to the State Auditor General for a decision.
Additionally, if necessary, the Head of the audit delegation may propose to the Head of the unit in charge of the audit to submit a decision to the State Auditor General to supplement members of audit delegation.
Time for replacement and supplementation of members of audit delegation: No later than 01 working day from the day the Head of the audit delegation submits a written proposal to the Head of the unit in charge of the audit, the Head of the unit in charge of the audit must consider and submit a decision to the State Auditor General for replacement and supplementation of members of audit delegation.
(Clauses 2, 3, 4, Article 17 of the Regulation issued with Decision 1495/QD-KTNN in 2024)
According to Article 8 of the Regulation issued with Decision 1495/QD-KTNN in 2024, the cases prohibited from participating in the audit delegation in Vietnam include:
- Buying shares, contributing capital, or having rights and interests related to the audited unit;
- Having previously held management positions, being a member of the supervisory board, chief accountant, or in charge of accounting at the audited unit for the fiscal years being audited;
- Within at least 05 years from the time of leaving management positions, being a member of the supervisory board, chief accountant, or in charge of accounting at the audited unit;
- Having relations such as husband (wife); parents, foster parents or the husband (wife)'s parents, foster parents; biological, adopted children, daughters-in-law, sons-in-law; siblings; siblings of the husband (wife) as regulated by law with the audited unit or members of the audit delegation;
- Being under consideration for disciplinary action, being disciplined, or having their State Auditor's card revoked or confiscated;
- Not possessing the required qualities and abilities to participate in the audit delegation;
- Not meeting the working time requirements stipulated in Clause 1, Article 21 of the Regulation issued with Decision 1495/QD-KTNN in 2024.
Note: When encountering the above cases, members of audit delegation are responsible for reporting to the Head of the unit in charge of the audit in writing before submitting the decision to the State Auditor General to establish the audit delegation. During the audit process, if situations affecting their independence are discovered, the members of audit delegation must immediately report to the Head of the audit delegation to inform the Head of the unit in charge of the audit to submit a decision to the State Auditor General for replacement as stipulated in Article 17 of the Regulation issued with Decision 1495/QD-KTNN in 2024.
- The Head of the unit proposing personnel to participate in the audit delegation is responsible for checking and reviewing to detect cases prohibited from participating in the audit delegation before submitting a decision to the State Auditor General to establish the audit delegation. In special cases, the State Auditor General will consider and decide.
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