Content of the General Report on the Results of the Knowledge Update Course for Accountants

At Clause 4, Article 1 of Circular 44/2019/TT-BTC amending and supplementing Clause 5, Article 15 of Circular 292/2016/TT-BTC, it is stipulated that one of the responsibilities of the comprehensive report on the results of organizing accounting practitioners' training classes is that annually, no later than August 25, must send the "Comprehensive Report on the Results of Organizing Accounting Practitioners' Training Classes" according to the form specified in Appendix No. 001/CNKT issued together with Circular 44/2019/TT-BTC in written or electronic form to the Ministry of Finance for consideration and recognition of the knowledge update hours for accountants.

Illustration (source: internet)

To be specific:, the content of the comprehensive report on the results of organizing accounting practitioners' training classes includes the following components:

- Report title: Comprehensive report on the results of organizing accounting practitioners' training classes.- Content requirements of the report:

- Summarizing the results of organizing accounting practitioners' training classes;

- Planning and program for organizing accounting practitioners' training classes;

- Parties responsible for reporting: Professional associations, training institutions, or accounting service businesses approved by the Ministry of Finance to organize knowledge updates.- Receiving authority: Ministry of Finance (Department of Accounting and Auditing Supervision).- Reporting submission method: Submission in written or electronic data form.- Reporting deadline: No later than August 25 annually.- Data cutoff time for the report: From August 16 of the previous year to August 15 of the current year.- Report outline form:

- Summarizing the results of organizing accounting practitioners' training classes includes information about:

+ The number of classes organized;

+ The number of attendances by accountants;

+ Summarizing the knowledge update time for accountants;

+ Self-assessment of the organization of the classes;

+ Recommendations to the Ministry of Finance regarding the organization of the knowledge update classes.

- Planning and program for organizing accounting practitioners' training classes include information about the number of classes; content; duration; time and location of the knowledge update classes.

- Statistical report form: According to Appendix No. 001/CNKT issued with this Circular.- Procedure guide for preparing the report:

Annually, professional associations, training institutions, or accounting service businesses summarize the results of organizing knowledge update training classes while preparing plans and programs for organizing knowledge update classes for the following year to submit to the Ministry of Finance by the specified deadline.

Refer to additional regulations in Circular 44/2019/TT-BTC effective from January 1, 2020.

Thu Ba

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