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Available in Vietnam: Circular 09/2021/TT-BTC on instructions for inspection of accounting services

Nguyễn Trinh

10:46, 20/02/2021

Recently, the Ministry of Finance of Vietnam issued Circular 09/2021/TT-BTC on instructions for inspection of accounting services.

According to Vietnam's Circular 09/2021/TT-BTC, subject matters of inspection of accounting service activities from April 1, 2021 (the effective date of the Circular) include:

- Inspection of compliance with regulations of laws on registration and maintenance of accounting service practicing and business requirements of accounting practitioners and other accounting service businesses in Vietnam, including:

Registration and maintenance of accounting service business requirements, and performance of reporting and notification obligations by an accounting service provider;
Registration and maintenance of accounting service business requirements, and performance of reporting and notification obligations of a certified accountant.

- Inspection of an inspectee's compliance with regulations of professional standards, accounting regimes and relevant accounting legislation during the period when they provide accounting services to clients.

In which, professional standards encompass accounting standards and accounting and auditing ethics.

More details can be found in Vietnam's Circular 09/2021/TT-BTC effective from April 1, 2021.

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