Vietnam: Power to or procedures for dismissal or replacement of chief accountant or accountant in charge

20:18, 03/10/2018

The Ministry of Home Affairs of Vietnam issued Circular No. 04/2018/TT-BNV on guidelines for power and procedures for appointment, reappointment, dismissal, replacement, and responsibility allowance for chief accountants, accountants in charge of accounting units in the state audit, which replaces Joint Circular No. 163/2013/TTLT-BTC-BNV.

Circular No. 04/2018/TT-BNV of the Ministry of Home Affairs of Vietnam clearly states: The authority competent to appoint a chief accountant or accountant in charge shall have the power to dismiss or replace such a person.

Procedures for dismissal or replacement of chief accountant or accountant in charge are as follows:

- The head of the accounting unit shall decide or request the competent authority in writing to dismiss or replace a chief accountant or accountant in charge.

- The request must provide an explanation for dismissal or replacement and relevant documents enclosed.

View relevant provisions at Circular No. 04/2018/TT-BNV of the Ministry of Home Affairs of Vietnam, effective from May 15, 2018.

- Thanh Lam -

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