Dossier of accounting practice registration for the first time for accounting service enterprises in Vietnam

Specifically, according to Circular No. 72/2007/TT-BTC of the Ministry of Finance of Vietnam, directors of accounting service enterprises must base on application for accounting practice registration of the accounting practitioners and provisions on conditions for accounting practice to approve that such persons are or not eligible for practice in this year, if such persons are eligible, enterprises will make dossier of registration for accounting practice to submit to the professional association(s) authorized by the Ministry of Finance, for consideration and confirmation. Dossier of accounting practice registration for the first time includes:

- List of accounting practice registration year …… (Annex No. 03/KET) enclosed with application for accounting practice registration of each individual eligible in the registration list.

- Notarized copies of business registration certificate;

- Notarized copy of, or copy with signature and seal on confirmation of directors of accounting practice enterprises of the accounting practice certificate or certificate of auditors of directors of enterprises and individuals named in the registration list;

- 03 pictures of 3x4 taken at time of making the registration application of each individual named in the registration list.

Note: Persons who have registered the accounting practice in accounting service enterprises in last year, if they are accepted by directors of enterprises to be eligible for the continued practice in next year, they are not required to make a full dossier as registration for the first time, they are required to only make application of accounting practice registration (according to form in Annex No. 02/KET).

The accounting service enterprises as registering accounting practice for the second time and next times, only submit “List of accounting practice registration in year …..” (Annex No. 03/KET). In case of additional registration, they must enclose a dossier of registration of the added persons as prescribed in point 3.2 Paragraph 3 of this Circular.

View more details at Circular No. 72/2007/TT-BTC of the Ministry of Finance of Vietnam, effective from August 07, 2007.

Ty Na

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