Vietnam: Persons graduated from other majors are still eligible for taking the exam for accounting certificates

15:33, 29/09/2017

This is a new notable content of the Circular No. 91/2017/TT-BTC of the Ministry of Finance of Vietnam on exams, issuance, and management of audit practicing certificates and accounting practicing certificates.

The Ministry of Vietnam has expanded university graduation requirements for candidates taking exams for certificates of auditing and accounting practice. To be specific:

- Obtain a bachelor's degree in finance, banking, accounting, or audit;

- Obtain a bachelor's degree in other majors with total units of study (or classes) of subjects: Finance, accounting, audit, financial activity analysis, or taxation accounting for at least 7% of total units of study (or classes) of the entire course;

- Obtain a bachelor's degree in other majors and audit or accounting certificates or degrees awarded by international audit or accounting associations (current regulation did not regulate).

Moreover, the Ministry of Vietnam has also shortened the duration of experience in finance, accounting, or audit field from 60 months to 36 months.

Circular No. 91/2017/TT-BTC of the Ministry of Finance of Vietnam takes effect from October 10, 2017 and replaces Circular No. 129/2012/TT-BTC.

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