Abolishing Several Administrative Procedures in the Field of Accounting

Duy Thinh

19:21, 10/07/2024

This is the notable content mentioned in Decision No. 286/QD-BTC regarding the announcement of administrative procedures replacing the accounting and auditing activities within the scope of the management functions of the Ministry of Finance.

The administrative procedures in items 3, 4, 5, 6, 7 issued in conjunction with Decision 2083/QD-BTC are abolished and replaced by the following administrative procedures:

- Registration for the auditor certificate exam (first-time registration);- Registration for the accountant certificate exam (first-time registration);- Registration for the auditor and accountant certificate exam (re-taking failed subjects or continuing to take pending subjects);- Registration for the qualification exam for those holding foreign accountant or auditor certificates;- Registration for the auditor certificate exam for those already holding an accountant certificate.

Refer to the sequence and procedures of the above-mentioned administrative procedures in Decision 286/QD-BTC which takes effect from March 07, 2018.

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