Content Report on the Use of Chief Accountant Certificate Templates from July 01, 2020

Currently, the "Chief Accountant Training Certificate" Template (Appendix No. 04) and the registration code of the training and retraining institution of chief accountants are issued and managed uniformly nationwide by the Ministry of Finance.

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According to Clause 1, Article 1 of Circular 39/2020/TT-BTC, which amends and supplements Clause 2, Article 8 of Circular 199/2011/TT-BTC, training institutions offering chief accountant courses are required to monitor and manage the certificate templates provided and submit a Report on the usage of Chief Accountant Training Certificate templates with the following contents:

1. Report Title: Report on the usage of Chief Accountant Training Certificate templates;

2. Required Report Contents:

- Quantity of templates at the beginning of the period;- Quantity of templates received during the period (Number of templates received from the Ministry of Finance);- Quantity of templates issued during the period (Number of templates used);- Quantity of templates canceled (Due to incorrect content; Number of templates damaged during storage, etc.);- Quantity of templates remaining at the end of the period (Number of templates not yet used);

3. Reporting Entities: Training institutions offering chief accountant courses.

4. Report Receiving Agency: Ministry of Finance (Department of Accounting and Auditing Supervision).

5. Method of Sending and Receiving Reports:

Periodic reports can be submitted in paper or electronic form via one of the following methods:

- Direct submission;- Postal services;- Email system;- Other methods as prescribed by law.

6. Report Submission Deadline: No later than July 31 of the reporting year for the first half-year report; No later than January 31 of the following year for the second half-year report.

7. Reporting Frequency: Semi-annual periodic reports.

8. Report Data Finalization Time: The data finalization time for the first half of the year is from January 1 to June 30 of the reporting year. The data finalization time for the second half of the year is from July 1 to December 31 of the reporting year.

9. Report Template Outline: According to Appendix No. 001.

10. Report Data Tables: According to Appendix No. 001.

11. Reporting Procedure Guidelines: Annually, training institutions offering chief accountant courses compile information according to the templates and submit it to the Ministry of Finance by the specified deadline.

More details can be found in Circular 39/2020/TT-BTC, effective from July 1, 2020.

Thu Ba

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