Vietnam: Guidance on determination of actual time of working experience in finance, accounting or auditing

This is a notable content specified in Circular No. 296/2016/TT-BTC the Ministry of Finance of Vietnam on guidelines for issuance, revocation and management of accounting practice certificates.

According to the Circular No. 296/2016/TT-BTC of the Ministry of Finance of Vietnam, determination of actual time of working experience in finance, accounting or auditing is prescribed as follows:

- The actual time of working experience in finance, accounting or auditing is the period of time that the registrant has worked in the field of finance, accounting or auditing at the agencies, organizations or units (hereinafter referred to as employers) where he/she have been recruited or have entered into employment contracts in conformity with the working time of these employers;

- The actual time of working experience in finance, accounting or auditing will be accumulated from the date of issue of the bachelor’s degree to the submission date of the application for issuance of APC, round date to the nearest month;

- The actual time of working experience in finance, accounting or auditing must be certified with seal by the employers where the registrant has actually worked. If the said employer has undergone dissolution, bankruptcy, total or partial division, acquisition, amalgamation or conversion of ownership or business entity, an explanation enclosed with proof of the actual time of working experience in finance, accounting or auditing at the employer and copies of social insurance book, employment contract and the hiring decision are required.

View more details at the Circular No. 296/2016/TT-BTC of the Ministry of Finance of Vietnam, effective from January 01, 2017.

- Thanh Lam -

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