The Ministry of Finance has issued Circular 44/2019/TT-BTC amending Circular 292/2016/TT-BTC guiding the annual knowledge update for practicing accountants and individuals registered for practicing accounting services, and Circular 296/2016/TT-BTC guiding the issuance, revocation, and management of the certificates of registration for practicing accounting services issued by the Minister of Finance.
Accordingly, it is stipulated to abolish Appendix 06/CNKT and replace Appendix 04/CNKT in Circular 292/2016/TT-BTC with Appendix 001/CNKT on the template report of the results of organizing accounting knowledge update classes, issued together with Circular 44/2019/TT-BTC.
In addition, Circular 44/2019/TT-BTC also stipulates that the outline of the summarized report on the results of organizing the accounting knowledge update classes must include the following information:
- Number of classes organized;- Number of accountants attending;- Summary of the total time spent on knowledge updates by accountants;- Self-assessment of the organization of the classes;- Recommendations to the Ministry of Finance regarding the organization of the knowledge update classes.
See detailed content in Circular 44/2019/TT-BTC, effective from January 1, 2020.
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