Application for examination to obtain audit practicing certificate or accounting practicing certificate in Vietnam

Application for examination to obtain audit practicing certificate or accounting practicing certificate in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

Application for examination to obtain audit practicing certificate or accounting practicing certificate in Vietnam

According to Clauses 1, 2, 3, Article 5 of Circular 91/2017/TT-BTC (amended in Circular 43/2023/TT-BTC) on application for examination to obtain audit practicing certificate or accounting practicing certificate in Vietnam:

(1) An application for examination to obtain audit practicing certificate or accounting practicing certificate as the initial time shall include:

- An application form with a 3x4 color photo and fan stamping as prescribed in Appendix No. 02a or Appendix No. 02b issued with Circular 91/2017/TT-BTC together with a document certifying the actual working time in the field of finance, accounting, or audit bearing signature of legal representative (or authorized person) and the seal of employer 

And the seal of employer as prescribed in Appendix No. 06 issued with Circular 91/2017/TT-BTC;

- A certified true copy of ID card or passport;

- A resume bearing certification of the employer or the People’s Committee of place of residence;

- Copies of degrees and certificates prescribed in Clause 2 Article 4 of Circular 91/2017/TT-BTC, bearing certification of the issuing body or notary.

In case of a bachelor's degree in another major, an authenticated academic transcript with specific number of units of study (or classes) of subjects must be submitted.

In case of a master or doctoral degree, an authenticated academic transcript with specific major must be submitted;

-  3 3x4 colored photos taken within 6 months and 2 envelopes stuck with stamps and recipient’s full name and address.

(2) An application for examination of remaining subject or re-examination of failed subject or examination with mark target prescribed in Clause 4 Article 18 of Circular 91/2017/TT-BTC shall include:

- An application form with a 3x4 color photo and fan stamping as prescribed in Appendix No. 02a or Appendix No. 02b issued with Circular 91/2017/TT-BTC

- A copy of document certifying marks of previous exams issued by the board of examiners;

- Photos and envelopes prescribed in Point dd Clause 1 of Article 5 of Circular 91/2017/TT-BTC.

(3) An application for examination to obtain audit practicing certificate submitted by a holder of accounting practicing certificate shall include:

- An application form with a 3x4 color photo and fan stamping as prescribed in Appendix No. 02b issued with Circular 91/2017/TT-BTC;

- A certified true copy of ID card or passport;

- A resume;

- Certified true copy of accounting practicing certificate;

Eligibility for taking exams for audit practicing certificate or accounting practicing certificate in Vietnam

According to Article 4 of Circular 91/2017/TT-BTC, an applicant for audit practicing certificate or accounting practicing certificate must have the following eligibilities:

- Meet standards in professional ethics, truthfulness, integrity, and high sense of law observance;

- Obtain at least a bachelor's degree in finance, banking, accounting, or audit; or 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; or obtain a bachelor's degree in other majors and audit or accounting certificates or degrees awarded by international audit or accounting associations as prescribed in Article 9 of Circular 91/2017/TT-BTC;

- Have at least 36 months’ experience in finance, accounting, or audit field, which is determined in the period beginning from the month of graduation specified in the bachelor's degree (or postgraduate degree) to the time of application for taking exams.

Actual working time includes the period of working as audit assistant at audit firms, as internal auditor at internal audit department, or as auditor at state audit agencies;

- Submit sufficient and required application for examination and exam fees as prescribed;

- Not subject to Clause 1 and Clause 2 Article 52 of the Law on Accounting 2015.

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