Requirements to Sit for the Certified Accountant Examination

19:13, 11/07/2024

According to Circular 91/2017/TT-BTC (hereinafter referred to as Circular 91) stipulating the examination, issuance, and management of auditor certificates and accountant certificates, which came into effect from October 15, 2017, the conditions for taking the exam have undergone many changes, specifically:

- Combining eligibility conditions for the auditor's certificate and the accountant's certificate into one instead of separate regulations.

- Reducing the minimum required actual work experience in finance, accounting, and auditing to 36 months (specified in Circular 129/2012/TT-BTC as 60 months).

Additionally, Circular 91 provides clearer examples of cases in which exam results are preserved:

Example: A person starting to take the exam in 2017 will have their passing exam scores in 2017 preserved for 2018 and 2019.

By 2019, if the candidate still does not meet the exam requirements, when taking the exam in 2020, the exam results considered for passing will include those from 2018, 2019, and 2020; similarly for the years from 2021 onwards.

At the same time, Circular 91 also specifies that the professional accountant certificates issued under Decision 59/2004/QD-BTC dated July 9, 2004, Decision 94/2007/QD-BTC dated November 16, 2007, Circular 171/2009/TT-BTC dated August 24, 2009, Circular 129/2012/TT-BTC dated August 9, 2012, will still be valid as accountant certificates as specified in this Circular.

Source: Legal Newspaper

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