Prohibiting Spouses from Working Together in the Same Accounting Unit

Le Hai

16:38, 11/07/2024

Accounting is an indispensable department in an enterprise; however, not everyone with accounting degrees or certificates is eligible to work as an accountant.

Accounting Law 2015 specifies particular individuals who are prohibited from practicing accounting, including:

- Minors; individuals declared by the Court to be limited or incapacitated regarding civil acts; individuals currently undergoing compulsory education or compulsory rehabilitation measures;- Individuals barred from practicing accounting by a legally effective court sentence or decision; individuals currently being prosecuted for criminal responsibility;- Individuals serving a prison sentence or previously convicted of economic management offenses, or financial and accounting-related occupational crimes who have not been yet rehabilitated;- Biological parents, adoptive parents, spouses, biological children, adopted children, siblings of the legal representative, head, director, general director, deputy head, deputy director, or deputy general director in charge of financial-accounting work, and chief accountant within the same accounting unit, except for private enterprises, single-member limited liability companies owned by an individual;- Individuals who are managers, operators, warehouse keepers, treasurers, or asset buyers and sellers within the same accounting unit, except for private enterprises, single-member limited liability companies owned by an individual.

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