Hanoi-Vietnam: Application for registration of auditing practice from July 1, 2024

Nguyen Thi Diem My

15:31, 09/07/2024

On March 26, 2024, the Vietnam of Finance promulgated Circular 22/2024/TT-BTC amending Circular 202/2012/TT-BTC on guidelines for registration, management, and public disclosure of the list of practicing auditors, Circular 203/2012/TT-BTC on procedures for the issuance, management, and usage of the Certificate of eligibility for providing audit services, and Circular 91/2017/TT-BTC on the exam, issuance, and management of auditor certificates and accountant certificates.

Application for registration of auditing practice from July 1, 2024

Circular 22/2024/TT-BTC abolishes the regulation on the copy of the Auditor Certificate in the application for registration of auditing practice stipulated in Article 4 of Circular 202/2012/TT-BTC.

The application for registration of auditing practice includes:

- Application form for issuance of a certificate of registration for practicing audit according to the form regulated in Appendix No. 01/DKHN issued together with Circular 202/2012/TT-BTC.

- Copy of the full-time employment at the audit firm.

- A written confirmation of the actual time of working as an auditor according to the form regulated in Appendix No. 04/DKHN issued together with Circular 202/2012/TT-BTC or documents proving the real-time working as an auditor or Explanation attached with documents proving the real-time working as an auditor (except cases stipulated in Article 16 of Circular 202/2012/TT-BTC).

- Personal information according to the form regulated in Appendix No. 05/DKHN issued together with Circular 202/2012/TT-BTC.

- Judicial record card issued by a competent authority within no more than 06 months up to the date of submitting the Application for registration of auditing practice.

- Two color photos sized 3x4cm taken on a white background within no more than six (06) months up to the date of submitting the Application for registration of auditing practice.

- Copy of Resignation Decision or Decision of Employment Contract Termination at the previous workplace before working at the audit firm.

- Copy of Work Permit in Vietnam for foreign auditors except cases where Vietnamese labor laws stipulate that a work permit is not required.

- Documents proving updated knowledge hours of the auditor at international professional organizations on accounting and auditing in cases where updated knowledge hours are counted.

More details can be found in Circular 22/2024/TT-BTC effective from July 1, 2024.

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