On October 9, 2023, the State Auditor General issued Decision 1252/QĐ-KTNN on Regulations for evaluating the updating of professional knowledge and skills in auditing activities in Vietnam.
People who do not need to update their professional knowledge and auditing skills in Vietnam
People who do not need to update their professional knowledge and auditing skills include:
(1) Subjects exempted from assessment: Civil servants and public employees who have less than 03 years of working time before retiring will enjoy social insurance benefits according to regulations from the time the Evaluation Council approves the list of participants in the evaluation.
(2) Subjects not performing assessments:
- Civil servants and public employees appointed to State Auditor ranks in the year immediately preceding the year of assessment.
- Civil servants and public employees are members of the Evaluation Council in the evaluation year.
- Part-time lecturers, civil servants, and public employees of the State Audit in the year immediately preceding the year of assessment participate in teaching training courses of the industry to ensure the teaching time norms of part-time lecturers prescribed in the Regulations on lecturers of the State Audit.
- Civil servants and public employees are members of the committee to develop assessment content and question banks to serve the assessment of updating professional knowledge and skills in the audit activities of the State Audit; the assessment is not performed in the first assessment period.
- Civil servants and public employees are members of the Committee to review, edit, and update the list of documents and question banks to serve the assessment of updating professional knowledge and skills in the audit activities of the State Audit of the year immediately preceding the year of assessment.
- Civil servants and public employees are members of the Appraisal Committee for the list of documents and questions and answer banks to serve the assessment of updating professional knowledge and skills in the audit activities of the State Audit of the year immediately preceding the year of assessment.
- Civil servants and public employees who are temporarily suspended from work or temporarily suspended from position.
More details can be found in Decision 1252/QĐ-KTNN which will take effect on October 9, 2023, replacing Decision 1801/QD-KTNN in 2021.
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