The Ministry of Finance of Vietnam promulgates assessment statement for ASEAN chartered professional accountant

The Ministry of Finance of Vietnam promulgates assessment statement for ASEAN chartered professional accountant
Bảo Ngọc

On August 09, 2021, the Ministry of Finance of Vietnam issued the Decision No. 1529/QĐ-BTC on promulgation of assessment statement for ASEAN chartered professional accountant.

The Assessment Statement For ASEAN Chartered Professional Accountant is established based on the commitments of Vietnam in the ASEAN Mutual Recognition Arrangement on Accountancy Services.

A professional accountant who meets the following qualifications and conditions is eligible for registration as an ASEAN Chartered Professional Accountant (ACPA):

- Attained auditor's certificate of Vietnam or accountant's certificate of Vietnam;

- Acquired a minimum of three (3) years of practical experience in accounting or auditing, finance cumulatively within any 5 years since graduation from university prior to application having Certificate;

- Complied with the Continuing Professional Development (CPD) as prescribed in Clause 3 Article 9 of the Statement, for example: 

+ No later than August 31 every year, to maintain the title of ASEAN CPA, each ASEAN CPA must meet the applicable regulation on hours of CPD as equivalent to practicing accountants or practicing auditors in Vietnam;

+ Submit an annual report on renewal of ASEAN CPA to the Ministry of Finance of Vietnam;

- Has no record of serious violation of Vietnamese and international technical, professional or ethical standards.

Decision No. 1529/QĐ-BTC of the Ministry of Finance of Vietnam takes effect from August 09, 2021.

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