Management of Auditor Certificates and Accountant Certificates

19:13, 11/07/2024

On August 31, 2017, the Minister of Finance issued Circular No. 91/2017/TT-BTC stipulating the examination, issuance, and management of auditor certificates and accountant certificates.

Circular regulating the examination, issuance, and management of auditor certificates and accountant certificates as stipulated at point c, clause 2, Article 11 of the Law on Independent Auditing and as stipulated in Article 57, point d, clause 2, Article 71 of the Law on Accounting.

The subjects of application of this Circular include:

- Examination candidates as stipulated in Article 3 and clause 1, Article 10 of this Circular.

- The examination council for auditors and accountants (hereinafter referred to as the Examination Council).

- Professional organizations on accounting and auditing.

- Other organizations and individuals involved in the examination, issuance, and management of auditor certificates and accountant certificates...

Circular 91/2017/TT-BTC is effective from October 15, 2017, and replaces Circular 129/2012/TT-BTC dated August 09, 2012, of the Ministry of Finance regulating the examination and issuance of auditor certificates and practicing accountant certificates.

Source: Financial Magazine

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