Regulations on Postponement of Continuing Professional Education for Practicing Accountants from July 01, 2020

09:39, 10/07/2024

The Ministry of Finance has just issued Circular 39/2020/TT-BTC amending and supplementing reporting policies in certain Circulars in the fields of accounting and independent auditing.

The content regarding the postponement of knowledge update hours for practicing accountants as previously stipulated in Circular 292/2016/TT-BTC has been amended and supplemented as follows under Circular 39:

- Practicing accountants who have their knowledge update hours postponed this year may continue practicing next year if they complete the remaining hours of knowledge update before December 15 of this year and notify the Ministry of Finance in writing or via electronic copy about the completion of these hours before December 25 of this year;- In case the practicing accountant does not complete the required hours of knowledge update by December 15 of this year or if the Ministry of Finance does not receive the notification about the completion of the remaining hours by December 25 of this year, the accountant's practice will be suspended from January 1 to December 31 of the following year.

Details can be found in Circular 39/2020/TT-BTC, effective from July 1, 2020.

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