Guiding the dossier of registration for accounting practice for individuals providing accounting service in Vietnam

According to Circular No. 72/2007/TT-BTC of the Ministry of Finance of Vietnam, individuals registering the accounting practice for the first time must make dossier of registration for accounting practice to send to the professional association(s) authorized by the Ministry of Finance, including:

- Application for accounting practice registration (Annex No. 01/KET)

- Notarized copy of accounting practice certificate or certificate of auditors;

- Notarized copies of business registration certificate and taxation registration certificate.

- 03 pictures of 3x4 taken at time of applying.

Note: For foreigners, it must have an additional copy of the certificate of being permitted to reside in Vietnam.

Individuals registering the accounting practice as from the second time must only file “application of accounting practice” (Annex No. 01/KET) and certificate of updating knowledge.

Besides, annually the accounting practitioners for the first time in accounting service enterprises must make a dossier of registration for accounting practice, including:

- Application for accounting practice registration sent to director of accounting service enterprises (Annex No. 02/KET);

- Notarized copy of, or copy with signature and confirmation of directors of accounting practice enterprises of the accounting practice certificate or certificate of auditors;

- Documents of fully participating in programs on update of annual knowledge and the decision on termination of labor contract at the previous enterprise.

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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