LAW.

ACCOUNTING FOR

_____

The Constitution of the Socialist Republic of Vietnam.

Congress enacted the law of accounting.

Chapter I

COMMON RULES

What? 1. The adjustment range

The law specifies the content of accounting work, the organization of the accounting apparatus, the accountant, the accounting services business, the state management of accounting and the business organization of accounting.

What? 2. Subject applies

1. The Agency for the Procurement Mission, the state budget of the state.

2. The state agency, the organization, the career unit using the state budget.

3. The organization, the career unit does not use the state budget.

4. Enterprise is established and operates under the Vietnamese law; branch, representative office of foreign enterprises operating in Vietnam.

5. Co-operation, co-cooperative.

6. Household business.

7. The accountant.

8. The accountational accountant; the business and the business of accounting services.

9. Career organization on accounting.

10. Agency, organization, other individuals are related to accounting and operating business operations in Vietnam.

What? 3. Explain words

In this Law, the words below are understood as follows:

1. Financial Report is the economic information system, the finance unit of the accounting unit presented by the prescribed form at accounting standards and accounting mode.

2. Accounting Mode are regulations and guidelines on accounting in a field or a number of specific work by the state governing body for accounting or organization of the state governing body on the accounting of the commission.

3. Accounting from accounting It ' s papers and materials that reflect the economic, financial, and financial, financial, financial, financial, financial, and accounting records.

4. Accounting Unit is the agency, the organization, the regulatory unit at the 1, 2, 3, 4, and 5 Articles 2 of the Law that has financial statements.

5. Original Price is the initial recorded value of the property or the debt payable. The price of the property is calculated including the cost of buying, impulsable, shipping, assembly, processing, and other direct-related costs under the rule of law until putting the property into a usable state.

6. Logical Value is the value defined in accordance with the market price, which can be received when selling an asset or transfer of a debt payable at the time of the valuation.

7. Accounting form are the accounting patterns, the sequence, the writing method, and the connection between the accounting books.

8. Accounting is the collection, processing, examination, analysis and provision of economic information, finance in the form of value, materiel, and labor time.

9. Financial Accounting is the collection, processing, examination, analysis and provision of economic information, financial reporting to the subject with the need to use the information of the accounting unit.

10. Administrative Accounting is the collection, disposal, analysis, and provision of economic information, finance in accordance with governance requirements and economic decision, finance in the internal accounting unit.

11. The accountant. is the recipient of the certificate of registration of the accounting service according to the rules of this Law.

12. Accounting for accounting. is the consideration, assessment of adhering to the law of accounting, honesty, accuracy of information, accounting figures.

13. Accounting Services Business is the provision of accounting services, chief accounting, financial reporting, accounting advice and other works of accounting work under the provisions of this Law for organizations, individuals with need.

14. Accounting period is the time specified from the time of the accounting unit to begin accounting for the end of accounting records, accounting key to set up financial statements.

15. Economic, Financial. are specific development activities that increase, reduce property, and source the assets of the accounting unit.

16. Accounting Method is the specific way and procedures to perform each accounting work.

17. Electronic media is the means of operating based on electrical technology, electronics, digital, magnetic, wireless, optical, electric, or similar technology.

18. Accounting Document is proof of accounting, accounting books, financial statements, governance accounting reports, audit reports, accounting reports, and other documents related to accounting.

What? 4. Accounting Mission

1. Gather, process information, object accounting metrics and accounting work content, according to accounting standards and accounting mode.

2. Check, monitor the revenues, finance, obligations, submit, pay the debt; check the management, use property and source form into assets; detect and prevent acts of financial violation, accounting.

3. Information analysis, accounting metrics; the plot, which proposes solutions that require governance requirements and economic decisions, the financial unit of the accounting unit.

4. Provide the information, accounting metrics under the rule of law.

What? 5. Request for Accounting

1. Reflectiate the full economic, financial response to accounting from accounting, accounting books, and financial statements.

2. Refler in time, time of information regulation, accounting metrics.

3. A clear, understandable, and accurate reflection of the information, accounting figures.

4. Reflectively reflect honesty, objectively, the nature of the business, the content and the value of the economic, financial.

5. Information, accounting metrics must be reflected continuously from birth until the end of economic activity, finance, since its inception until the end of the operation of the accounting unit; this period of accounting must be next to the number of accounting figures of the previous period.

6. Classification, Information sorting, sequence accounting, systematic, and comparison, check-ins.

What? 6. Accounting Principles

1. The value of property and debt must be paid initially at the original price. After initial records, for certain types of assets or debts that are paid in which the value of fluctuation is regularly in market prices and their value can be redefined by a reasonable value at the end of the report. The financier.

2. The selected rules and accounting methods must be applied consistently in the year accounting period; the case changes the selected rules and methods, the accounting unit must be resolved in the financial statements.

3. The accounting unit must collect, reflect the objective, the full, the right reality and the right accounting that the business is in, the finance is born.

4. The financial reporting must be set up and sent the agency with full, accurate and timely authority. Information, the number of figures in the financial statements of the accounting unit must be publicly prescribed at Article 31 and Article 32 of this Law.

5. The accounting unit must use the asset evaluation method and allocate the revenues, spend cautifully, not to mislead the economic performance, the financial unit of the accounting unit.

6. The establishment and presentation of financial statements must guarantee the correct reflection of the transaction rather than form, the name of the transaction.

7. The state agency, the organization, the career unit that uses a state budget in addition to the implementation of the regulation at 1, 2, 3, 4, 5 and 6 This is also to make accounting according to the state budget item.

What? 7. Accounting standards and ethical standards accounting for accounting.

1. Accounting standards include basic accounting regulations and methods for financial reporting.

2. The standard ethical standard accounting for principles and guidelines on principles, content that applies career ethical standards to accountages, accountational accountages, businesses, and accounting for accounting services.

3. The Ministry of Finance provides accounting standards, standard ethical standards accounting on an international benchmark basis on accounting in accordance with the specific conditions of Vietnam.

What? 8. Accounting Objects

1. The accounting object of the collection operation, the state budget, the administrative, career; the operation of the unit, the organization that uses the state budget of:

a) Money, supplies and fixed assets;

b) The funding, fund;

c) In and out of the accounting unit;

d) Thu, chi, and process arbiter disparities;

And the money and the bank of the state;

e) Finance investment, state credit;

g) debt and processing of public debt;

h) Public property;

i) Property, receivable, obligation to pay is related to the accounting unit.

2. The accounting object belonging to the unit operation, the organization does not use the state budget of assets, the source of the property as prescribed at points a, b, c, d and i paragraph 1 This.

3. The accounting subject of business activity, except for the prescribed activity at paragraph 4 This, including:

a) Property;

b) The debt must be paid and equity;

c) Revenue, business costs, income and other expenses;

d) Taxes and state budgets;

The result and division of business activity;

e) Property, receivable, obligation to pay is related to the accounting unit.

4. Accounting subjects belonging to banking, credit, insurance, securities, financial investment, including:

a) The subjects stipulated at paragraph 3 of this;

b) Financial investments, credit;

c) In and out of the accounting unit;

d) The pledges, the bail, the valuable paper.

What? 9. Financial Accounting, governance accounting, compositor accounting, detailed accounting and management accounting

1. Accounting in the accounting unit of accounting accounting and management accounting.

2. When implementing the financial accounting and accounting accounting work, the accounting unit must implement the combined accounting and accounting accounting as follows:

a) The aggregate accounting must collect, process, record, and provide generalized information on economic activity, the financial unit of the accounting unit. Aggregation uses the currency unit to reflect the asset situation, the source of property, the situation, and the economic, financial, and financial results of the accounting unit. Synthetic accounting is done on the basis of the information, the metrics of the detailed accounting;

b) The detailed accounting must be collected, processed, documented, and provided detailed information with a unit of currency, unit units, and unit time units according to each specific accounting object in the accounting unit. Detailed accounting for composite accounting. The detailed accounting metric must match the correct amount of accounting in an accounting period.

3. The Ministry of Finance guidelines apply governance accounting in accordance with each sector of operations.

What? 10. The unit used in accounting

1. The currency used in accounting is the Vietnam Copper, the national symbol as "e", the international symbol "VND". In the case of an economic, financial, foreign exchange, the accounting unit must be subject to the yuan and the Vietnamese in accordance with the actual exchange rate, except for other regulated law cases; for the foreign currency there is no exchange rate at all. The Vietnamese must be traded through a foreign currency exchange rate with the Vietnamese.

The main accounting unit, which is in a foreign currency, is self-selecting that currency itself as a currency unit for accounting, which is responsible to the law and informs the tax authority directly. When the financial report was used in Vietnam, the accounting unit had to scale to the Vietnamese in accordance with the actual exchange rate, except for other regulated law cases.

2. The existing unit and unit of labor use in accounting is the legal measurement unit of the Socialist Republic of Vietnam; the case of the accounting unit using another measurement unit has to rule out the legal measure of the socialist Republic of the Republic of Vietnam. The Vietnamese.

3. The accounting unit is rounded up, using a reduced position unit when setting or publicly reporting financial statements.

4. The government regulates the details and guidelines that enforce this.

What? 11. The writing and numeration used in accounting

1. The spelling used in accounting is Vietnamese. The case must use foreign language on accounting, accounting books, and financial statements in Vietnam to use Vietnamese and foreign languages.

2. The number used in accounting is the Arabic numb digit; after the digit of thousands, millions, billions must set the dot (.); when the number of digits after the number of units, then the number of units must place a comma (,).

3. Businesses, branches of foreign enterprises or of foreign organizations must transfer financial statements about their parent company, overseas organization or joint use of management software, trading payments with the parent company, overseas organization used by the United States and the United States. A comma (,) after a number of thousands, millions, billions, and billions; when the number of digits after the number of units, the number of units is given a dot (.) and must be annotated in the document, accounting books, financial statements. In this case, the financial reporting of the tax authority, the statistical body and the state authority has other authority to implement under the provisions at paragraph 2 This.

What? 12. Accounting.

1. The accounting period of the accounting period of the year, the precious accounting period, the monthly accounting period and as defined as follows:

a) the year's accounting is 12 months, from the beginning of January 1 to December 31, the calendar year. The accountantation unit, the organization, is chosen to be a 12-month calendar year after year of calendar year, beginning at the beginning of the first month of the last month to the end of the last month of the last quarter of the following year, and must notify the financial authorities, the agency. the tax;

b) The quarterly accounting is 3 months, from the beginning of the first 1 month quarter to the end of the last month of the quarter;

c) The monthly accounting is 1 month, from the beginning of January 1 to the end of the month.

2. The accounting period of the newly established accounting unit is stipulated as follows:

a) The first accounting of the newly established business from the beginning of the day was granted a business registration certificate to the end of the last day of the year's accounting period, quarter accounting, the monthly accounting period stipulated at 1 Article;

b) The first accounting unit of the other accounting unit from the beginning of the day decided to establish an accounting unit that came into effect until the end of the last day of the year's accounting period, the quarter accounting, the monthly accounting stipulated at 1 Article.

3. The accounting unit when divided, merged, merged, transform the form or form of ownership, dissolution, termination of activity, bankruptcy, the final accounting period from the beginning of the accounting period of the year, the precious accounting period, the monthly accounting prescribed at 1 Article. This is the day before the date of the decision to split, merge, merge, transform the form or form of ownership, dissolution, termination of operation, bankruptcy unit bankruptcy.

4. The first year accounting or final year accounting case with a shorter time of over 90 days is allowed plus the next year 's accounting period or plus the previous year' s accounting period to take into an accounting period of the year; the first year accounting or the next term. Last year, the final year is 15 months short.

What? 13. The acts are strictly forbidden

1. Fake, affidavit or agreement, compel others to impersonate, testify, remove evidence from accounting or other accounting materials.

2. Try, make a deal or compel others to provide, confirm the information, the number of false accounting metrics.

3. To outnumber the asset accounting, the debt must be paid by the accounting unit or is related to the accounting unit.

4. Destroy or intentionally damage the accounting document before the end of the specified storage deadline at Article 41 of this Law.

5. Board, the accounting standard publication, the non-jurisdiction accounting regime.

6. Purchasing, intimidation, suppression, forcing an accountant to perform an untrue accounting job with the rule of this Law.

7. The person responsible for managing, operating the accounting unit and making accounting, treasurer, treasurer, except private enterprise and a limited liability company owned by an individual.

8. The layout or hiring of the accountant, the chief executive officer is not qualified, the regulation stipulated at Article 51 and Article 54 of this Law.

9. Hire, borrow, lease, lend a certificate to the accountant, the certificate of registration for accounting services in all forms.

10. Set up two financial accounting systems or provide, publish financial statements that have the most ununiform figures in the same accounting period.

11. The accounting service business when not granted a Certificate of Certificate in accounting or accounting service business without ensuring the regulatory conditions of this law.

12. Use the phrase "accounting service" in the name of the business if it has been past 6 months from the date of the Business Registration Certificate which is still not granted a Certificate in Certificate of Accountable Services or business termination. Accounting business.

13. Personal lease, the organization is not eligible for practice, accounting for accounting services to provide accounting services for its unit.

14. Occupational Accountant and business business accounting business, hook up with customers to provide, confirm information, the real number of real accounting metrics.

15. Other strictly prohibited acts according to the regulation of the law on the chamber, against corruption in accounting practices.

What? 14. The value of the document, the accounting metrics

1. Document, accounting figures have the legal value of the accounting unit and are used to publish, publicly according to the rule of law.

2. Document, accounting metrics are the basis for building and planning, accounting, decision-making, review, handling of the breach of the law.

What? 15. Managing responsibility, use, provision of information, accounting documentation, and

1. The accounting unit is responsible for managing, using, preserving and storing accounting documents.

2. The accounting unit is responsible for providing information, timely, complete, honest, transparent accounting materials for the agency, organization, individual according to the rule of law.

Chapter II

ACCOUNTING CONTENT

Item 1

ACCOUNTING FROM ACCOUNTING

What? 16. Content from accounting

1. The accounting from accounting must have the following principal contents:

a) Name and number of evidence from accounting;

b) The date, the month, the year of the testimony from accounting;

c) Name, address of the agency, organization, unit or individual evidence from accounting;

d) Name, address of the agency, organization, unit or individual recipient of the certificate from accounting;

The economic, financial, economic and economic content of the world.

e) The quantity, order and amount of an economic career, the financial account number; the total amount of the evidence from the accounting for the collection, the amount written in numbers and letters;

g) the signature, them and the name of the founder, the browser and those who are related to the accounting from accounting.

2. In addition to the key content of the accounting from the accounting accounting at this one Article, the accounting from accounting may have additional content according to each type of evidence.

What? 17.

1. Electronic evidence is seen as evidence from accounting when there are regulatory content at Article 16 of this Law and shown in the form of electronic data, which is encrypted without being changed during the transmission of the computer network, telecommunication network or on objects. I mean, the tape, the magnetic disc, the payment cards.

2. Electronic evidence must guarantee security and data protection, information in the process of use and storage; to be managed, test against the forms of exploitation, intrusion, replication, theft, or use of incorrect electronic evidence. Oh, Electronic evidence is managed as an accounting document in the original form in which it is created, sent or received but must have sufficient equipment to use.

3. When a paper from a paper is converted to an electronic certificate for transactions, payment, or vice versa, the electronic evidence is valid for performing an economic, financial, proof-only paper that has only the value of keeping to record, track, and test, There is no effect to trade, payment.

What? 18. Set and store evidence from accounting

1. Economic, financial-related, financial services related to the operation of the accounting unit to testify from accounting. Accounting from accounting was only once per economic, financial.

2. The accounting from accounting must be clear, complete, timely, accurate according to the prescribed content on the template. In the case of unintended accounting, the accounting unit is self-established from accounting but must fully secure the specified content at Article 16 of this Law.

3. Economic and economic content on the account of the unwritten accounting, not deleted, corrected; when writing must use the pen, number, and writing must be continuous, not interrupted, the empty space is crossed. The word was removed, the repairs were not paid for payment and accounting records. When writing the error from accounting must be discarded by crossing the false written certificate.

4. The accounting from accounting must be set up enough interregulation. The case has to create a lot of evidence from accounting for an economic, financial, content-related business.

5. The founder, the browser and others sign the name on the accounting from the accounting must be responsible for the contents of the accounting from accounting.

6. The accounting from the accounting established as an electronic certificate must be subject to regulation at Article 17, paragraph 1 and paragraph 2 This. The certificate from electronics is printed out of paper and stored by regulation at Article 41 of this Law. The non-printable case that performs storage on electronic means must ensure safety, security of data information, and must ensure that it is saved during the retention period.

What? 19.

1. The accounting from accounting must have enough signatures by the prescribed name on the word certificate. The signature on the accounting from the accounting must be signed by an unfaded ink. No evidence from either a red ink accountant or a signed signature. The signature on a man's accountant must be unified. The signature on the certificate from the blind person's accounting is carried out by the Government's regulation.

2. The signature on the certificate from the accountant must be due to the competent or authorized person. It is prohibited from accounting for not having enough evidence from the person's responsibility.

3. The accounting from the accounting of the money must be given by the authority to either the judges and the accountant or the authorized person prior to the execution. The signature on the accounting from accounting for the money to be signed by contact.

4. Electronic evidence must have an electronic signature. The signature on the electronic evidence is valid as the signature on paper from paper.

What? 20.

1. The invoice is a certificate from an organization's accounting, a sales individual, which provides an established service, record sales information, provide services according to the rule of law.

2. Content, form of invoice, self-order, management and use of invoices made by the regulation of the tax law.

What? 21. Manage, use certificate from accounting

1. Information, the data on the accounting from accounting is the base for accounting records.

2. The accounting from accounting must be arranged according to economic content, according to the time sequence and safety preservation according to the rule of law.

3. Only the state authority has the authority to have the right to hold, confiscate or sealing evidence from accounting. The case of holding or confiscation from accounting, the state agency has the authority to copy the evidence from the parole, forecsure, the certificate of evidence from the copy of the photograph and the delivery of a copy to the accounting unit; simultaneously, the record is clear, the number of records. The evidence from the accountant was suspended or confiscated and signed, stamped.

4. The Agency with the authority to seal the evidence from the accounting must be compiled, which records the reason, the number of each type of evidence from the accounting is sealed and signed, stamped.

Item 2

ACCOUNTING ACCOUNTS AND ACCOUNTING BOOKS

What? 22. Accounting Accounts and Accounting Accounts.

1. Accounting accounts for classification and systematization of economic, financial, economic content.

2. The accounting system consists of the accounting accounts that need to be used. Each accounting unit is used only a accounting account system for the purpose of accounting accounting under the provisions of the Ministry of Finance.

3. The Ministry of Finance provides details on the accounting account and the accounting account system that applies to the following accounting units:

a) The accounting unit has the duty of collecting, the state budget;

b) The accounting unit uses the state budget;

c) The accounting unit does not use the state budget;

d) The accounting unit is business;

Another accounting unit.

What? 23. Option to apply the accounting account system

1. The accounting unit must base in the accounting account system provided by the Ministry of Finance to select the applicable accounting account system in its unit.

2. The accounting unit is detailed the selected accounting accounts to serve the unit's management requirements.

What? 24. Accounting.

1. The accounting book used for logging, system and retention of all economic, financial services has been associated with the accounting unit.

2. The accounting book must specify the name of the accountant; names; dates, months, years; dates, months, years of windows; the signor of the programmer, the chief accountant, and the representative in accordance with the law of the accounting unit; the number of pages; the receipt of the receipt.

3. The accounting Handbook must have the following principal contents:

a) The day, the month, the year of the writing;

b) the number and day, month, year of the accounting of the accounting, as the base recorder;

c) The summary of the content of the economic, financial, and financial business.

d) The amount of a business career, the financing of the broadcast on accounting accounts;

The first balance, the number of births in the period, the final balance.

4. The accounting book consists of a composite accounting book and detailed accounting book.

5. The Treasury Department rules out the details of the accounting book.

What? 25. The accounting system

1. The accounting unit must be based on the accounting system provided by the Ministry of Finance to select a system accounting system applied in the unit.

2. Each accounting unit uses only one accounting system for an annual accounting period.

3. The accounting unit is specific to the selected accounting books to serve the unit's accounting requirements.

What? 26. Open, log, lock and store accounting records

1. The accounting book must open at the beginning of the year accounting period; for the newly established accounting unit, the accounting book must open from the date of the establishment.

2. The accounting unit must base the evidence from accounting for accounting records.

3. The accounting book must be scored in time, clearly, full according to the contents of the book. Information, the number of records in the accounting book must be accurate, honest, true to the accounting from accounting.

4. The accounting of accounting must follow the timeline of the economic, financial. The following year's accounting records must be followed by the next year's accounting records. Accounting books must be logged continuously since the window is opened.

5. Information, figures on the accounting book must be written with a ink pen; do not write any more on the above or below; do not log on each other; do not write the line; the record does not overwrite the non-writable portion; when the page is up to the majority of the page The sum of the page and the transfer of the sum to the next page.

6. The accounting unit must lock up accounting at the end of the accounting period before setting up financial statements and in other cases according to the rule of law.

7. The accounting unit is accounted for by electronic means. In the case of electronic accounting, the accounting must be made in Article 24, Article 25, and Articles 1, 2, 3, 4 and 6 This, except for the closing of a hybrid. After the accounting window on the electronic means must print the accounting of the paper and close the book itself for each year's accounting period to include the storage. The non-printable case that stores accounting records on electronic vehicles must secure, secure data information, and must secure the search for the duration of the storage.

What? 27. Corrects accounting

1. When a failed accounting window is detected, there is no deletion of the information trace, the number of false records that must be corrected in one of the following three methods:

a) The main record by making a straight line into the wrong place and scoring the number or the right letter at the top and must have the signature of the chief accountant beside;

b) Record the negative number by recording the wrong number by red ink or recording the wrong number in the parentheses, then record the correct number and must have the signature of the chief accountant beside;

c) Write the adjustment by setting up a "certificate from adjustment" and writing the difference to the correct amount.

2. The case of the accounting of accounting errors before the annual financial report was filed to the state agency with the authority to be corrected on the accounting book of that year.

3. The case of accounting for accounting errors after the annual financial report submitted to the state agency has the authority to be corrected on the accounting book of the year that uncovered the error and the theory of this correction.

4. Fix the accounting book in the case of electronic media being done in accordance with the specified method at the point of paragraph 1 This Article.

What? 28. Assessment and record in a reasonable value

1. The assets and debts must be evaluated and noted in accordance with the reasonable value at the end of the financial reporting period:

a) The financial instrument at the request of the accounting norm must record and reevaluate in a reasonable value;

b) The currency items with foreign origin are evaluated according to the actual transaction rate;

c) Other assets or debts have a regular value of fluctuation, as required by the accounting norm must be reevaluated in a reasonable value.

2. The reassessment of property and debt must pay a reasonable value to ensure that the base is authenticated. Where there is no basis for determining a reliable value, the property and debt must be paid in accordance with the original price.

3. The Treasury Department specifically regulates the assets and debts that are recorded and reevaluated in a reasonable value, the accounting method noted and reassessed in a reasonable value.

Section 3

FINANCIAL STATEMENTS

What? 29. Financial Reporting by Accounting Unit

1. The financial report of the accounting unit used for synthesis and theory of the financial situation and the operational results of the accounting unit. The financial statements of the accounting unit include:

a) Report of the financial situation;

b) Report results;

c) The report saved currency;

d) Financial reporting;

Other reporting by law.

2. The planning of the financial report of the accounting unit is done as follows:

a) The accounting unit must set up a financial report at the end of the accounting period of the year; the law case has the stipulation of financial reporting by another accounting unit, the accounting unit must be in accordance with that accounting period;

b) The establishment of the financial report must be based on the number after the accounting window. The top-level accounting unit must form a combined financial report or financial statement based on the financial statements of accounting units in the same unit accounting unit;

c) The financial statements must be given the right content, methodology, and presentation consistency between the accounting period; the case of a different presentation of the financial statements between the accounting examinations must be clear of the reason;

d) The financial report must have the signature of the founder, the chief accountant and the representative in accordance with the law of the accounting unit. The secretary of the financial report must be responsible for the contents of the report.

3. The annual financial report of the accounting unit must be submitted to the state agency that has jurisdiction over the 90-day period, since the end of the annual accounting period according to the rule of law.

4. The Ministry of Finance provides details on financial reporting for each sector of operations; responsibility, subject, establishment, statute, time of filing, where to receive reports and publicly report financial statements.

What? 30. State Financial Report

1. The state financial report is set up on the basis of the merger of the state agency ' s financial statements, the public career unit, economic organization and other relevant units of the state sector, used to sum up and convince of the financial situation in the country. the state, the result of state financial activity and currency circulation from state financial activities across the country and every locality.

2. The state financial report provides information on the collection situation, state budget expenditures, state financial funds, public debt, state capital at the business, property, capital and use of state capital. State financial statements include:

a) Report of the state financial situation;

b) Report results of state financial activity;

c) The report saved currency;

d) A state financial report.

3. The establishment of state financial statements is done as follows:

a) The Ministry of Finance is responsible for reporting state financial statements across the country, the Government to report the National Assembly; direct the State Department of the State Treasury, in coordination with the financial body establishing a financial report belonging to the local scope, the committee ' s committee said. the people of the province to report the Council of the People to the same level;

b) State agencies, career units, economic institutions and related units are responsible for the report of its unit and provide financial information that is required to serve as a state financial reporting on a nationwide and national scope. Oh,

4. The state financial report is set up and the National Assembly, the Council of People, along with the time of the state budget determination under the regulation of the state budget law.

5. The government regulates the details of the state financial reporting; the organization's implementation, publicly reporting state finances; the responsibility of the agencies, units, localities in the provision of information serving the state financial statements. Water.

What? 31. Public content reporting financial statements

1. The accounting unit uses the state budget of public-information information, the state budget under the regulation of the state budget law.

2. The accounting unit does not use the public state budget that decides the revenue, the fiscal year.

3. The accounting unit uses the Public People's Contributs for the purpose of mobiling and using donations, contributing subjects, the level of mobiles, results of the use and decision of the collection, the sum of the contributions.

4. The accounting unit is in the public business activity of the following content:

a) The property of the property, the debt to pay and equity;

b) Results of business;

c) Quote and use of funds;

d) The income of the worker;

Other content under the rule of law.

5. The financial statements of the accounting unit that the law stipulated must be auditable when public must be accompanied by the audit report of the audit organization.

What? 32. Form and the public deadline for financial reporting

1. The public reporting of financial statements is done in one or some of the following forms:

a) Release the publication;

b) written notice;

c)

d) Posted on the electronic information page;

Other forms of law.

2. The form and deadline of public reporting by the accounting unit of the use of the state budget follow the provisions of the law on the state budget.

3. The accounting unit does not use the state budget, the accounting unit that uses the People's Contributs to publicly report the fiscal year for 30 days, since the date of the filing of the financial statements.

4. The accounting unit of the business activity must publicly report the fiscal year for a period of 120 days, since the end of the year accounting period. The legal case for securities, credit, insurance with a specific regulation of the form, the statute of limitations other than the provisions of the law, is done by law on that field.

What? 33. Financial reporting audit

1. The annual financial report of the accounting unit that the law stipulated must be audits must be audits before submitting to the state authority with jurisdiction and prior to the public.

2. The accounting unit when audits must fully comply with the provisions of the law on audit.

3. The financial statements of the accounting unit were auditated when submitted to the state agency with the authority to have an accompanying audit report.

Section 4

ACCOUNTING CHECK

What? 34. Accounting.

1. The accounting unit must be subject to the accounting test of the competent authorities. Accounting for accounting is only made when there is a decision by the authorities under the rule of law, except for the regulatory bodies at the point b 3 This Article.

2. The competent authorities decided to examine the accounting of:

a) Ministry of Finance;

b) The ministries, peer agencies, government agencies and other agencies in the centre decided to examine accounting of accounting units in the field of charge of charge;

c) The Provincial People ' s Committee decided to examine the accounting of accounting units locally due to its management;

d) The level unit on the decision to test the unit directly accounting.

3. The agencies with the authority to examine the accounting include:

a) The agencies stipulated at the end of this.

b) The state inspection agency, specialized inspector for finance, state audit, tax authority on the implementation of the inspection mission, inspection, audit of accounting units.

What? 35. Accounting.

1. Accounting content:

a) Check out the implementation of the accounting work content;

b) Check the organization of the accounting apparatus and the accountant;

c) Check out the management of management and accounting services business;

d) Check out the acceptance of other provisions of the law on accounting.

2. The content audit content must be specified in the examination decision, except for the specified case at the b point 3 Article 34 of the Law.

What? 36. Accounting time

The accounting test period is determined by the authority to examine the decision accounting but no more than 10 days, not to date the date, the statutory holiday of the Labor Code. In case of complex test content, there is a need for time to evaluate, the reference, the conclusion, the authority that has the authority to examine the accounting that can extend the test period; the duration of duration for each examination is no more than 5 days, not including holidays, holidays. according to the Code of Labor Code.

What? 37. The rights and responsibilities of the accounting team

1. When an accounting test, the accounting team must publish the decision to test the accounting, except for the inspection corps, inspection, regulation of regulation at the b point 3 Article 34 of the Law. The Accounting Corps has the right to require an audit unit to be tested to provide accounting documentation that is relevant to the accounting and process audit content when needed.

2. At the end of the accounting test, the accounting team must compile an accounting test and hand over the accounting unit to be examined in one copy; if there is a violation of the law on accounting, the treatment under the jurisdiction or transfer of the case to the state agency is available. the authority to handle the rules of the law.

3. The Chief Accounting Division is responsible for the test conclusions.

4. The accounting team must comply with the order, content, scope and time of inspection, which is not affected to the normal operation of the accounting unit and not be checked by the unit of accounting units.

What? 38. The rights and responsibilities of the accounting unit are examined accounting.

1. The accounting unit is examined accounting for the following responsibility:

a) Provides the accounting of the accounting document accounting in relation to the examination content and the solution of the content at the request of the inspection team;

b) Make the conclusion of the accounting team.

2. The accounting unit examined accounting has the following rights:

a) deny the examination if the examination is not correct jurisdiction in paragraph 2 and paragraph 3 Article 34 or the examination content is not correct with the regulation at Article 35 of this Law;

b) The petition with the state authority has jurisdiction in the case of disagreeing with the conclusion of the accounting inspection team.

What? 39. Internal Control and Internal Audit

1. Internal control is the setup and organization that performs in the internal unit accounting of mechanisms, policies, processes, internal regulation in accordance with the rule of law aimed at ensuring prevention, detection, timely handling of the risk and achieving the requirement of a proposal. Go.

2. The accounting unit must set up the internal control system in the unit to secure the following requirements:

a) The property of the unit is secured safely, avoiding the use of the target error, inefficient;

b) The careers are approved by the right authority and are fully documented as the basis for the establishment and presentation of honest, reasonable financial statements.

3. Internal audit is the test, evaluation, full-level monitoring, proper, and the effectiveness of internal control.

4. Internal Audit has the following task:

a) Control of the appropriate, validity, and effectiveness of the internal control system;

b) Check and confirm the quality, reliability of the economic information, the finances of the financial statements, the governance accounting report prior to the browser;

c) Examine adhering of the principle of operation, management, compliance of law, financial regime, accounting, policy, resolution, decision of the leader of the accounting unit;

d) Detection of flaws, weaknesses, fraud in management, protection of the unit's assets; proposals for improvements to improve, complete the management system, run the operation of the accounting unit.

5. The government regulates the details of internal audit in the business, the state agency, the career unit.

Section 5

ASSET INVENTORY, PRESERVATION, ACCOUNTING OF ACCOUNTING DOCUMENTS

What? 40. Asset Audit

1. Asset inventory is the balance, measure, measure, count of quantity; validation and assessment of the quality, value of the asset, the existing capital at the time of the audit to check, the reference to the figures in the accounting book.

2. The accounting unit must check the assets in the following cases:

a) at the end of the year of accounting;

b) The accounting unit is divided, separated, merged, merged, dissolved, terminated operations, broke or sold, leased;

c) The accounting unit is transformed the type or form of ownership;

d) There occurred fire, flooding and other unusual damage;

) re-evaluate the property according to the decision of the competent state agency;

e) Other cases by law.

3. After an audit of the property, the accounting unit must report a compilation results report. Where the difference between the actual data is checked with the number of records on the accounting book, the accounting unit must determine the cause and must reflect the number of differences, the result of processing the accounting book before the financial reporting.

4. The inventory must reflect the true reality of the property, the source of the property. The founder and the sign report aggregation results are responsible for the audit results.

What? 41. Protect, store accounting documents

1. The accounting document must be fully preserved by the accounting unit, safe in the process of use and storage.

2. The case of a suspended accounting document, which is confiscated, must be compiled with a copy of the copy of the accounting document; if the accounting document is lost or destroyed, it must have a copy of the document with the copy of the document or the confirmation.

3. The accounting document must put into storage for a 12-month period, since the end of the year accounting period or the end of accounting work.

4. The representative under the law of the accounting unit is responsible for the organization of the preservation, storage of accounting documents.

5. The accounting document must be stored by the following deadline:

a) At least 05 years for the accounting document used for management, the operation of the accounting unit, including the certificate from accounting not directly to the accounting records and the financial statements;

b) At least 10 years for evidence from direct use accounting for accounting records and financial statements, accounting books, and financial statements of five, except for other regulated law cases;

c) Permanent storage for the material accounting document, which has significant economic implications, security, defence.

6. The government specifies specifically the type of accounting document to store, the retention period, the time of the specified retention deadline at paragraph 5 This, where storage and procedures destroy the storage accounting document.

What? 42. The responsibility of the accounting unit in the case of an accounting document lost or destroyed.

When the accounting document is missing or destroyed, the accounting unit must do the following work:

1. Check, identify and compile on the number, status quo, cause of the missing or destroyed accounting document; inform the organization, the relevant individual and the state authority to have jurisdiction;

2. The organization reinforces the damaged accounting document;

3. Contact with the organization, the individual has a document transaction, the number of accounting figures to be taken by the backup or reconfirmation of lost or destroyed accounting documents;

4. For accounting documents that are related to the property but cannot be recovered by regulatory measures at paragraph 2 and paragraph 3 This is required to check the assets to restore lost or destroyed accounting documents.

Section 6

ACCOUNTING WORK IN THE CASE OF A SPLIT ACCOUNTING UNIT, SPLIT, MERGE, MERGE, TRANSFORM THE TYPE OR FORM OF OWNERSHIP, DISSOLUTION, TERMINATION OF OPERATION, BANKRUPTCY.

What? 43. Accounting work in case of division of accounting unit

1. The accounting unit is divided into new accounting units that must perform the following work:

a) Accounting key, asset inventory, unpaid debt determination, financial reporting;

b) The division of assets, unpaid debt, hand-compiled of the table and accounting records according to the table boundary;

c) Table the accounting documents related to the asset, the unpaid debt to the new accounting units.

2. The new accounting unit is established base on the border of accounting and accounting records as defined by the Law.

What? 44. Accounting work in case of separation of accounting unit

1. The accounting unit is separated by a department to set up the new accounting unit to perform the following work:

a) Account of the property, which determines the unpaid debt of the separated part;

b) The asset table, the unpayment debt of the department is separated, set up the table and accounting records according to the table boundary;

c) Table of accounting documents relating to assets, unpaid debt to the new accounting unit; for non-handed accounting units, the accounting unit is separated by provisions at Article 41 of this Law.

2. The new accounting unit is established base on the border of accounting and accounting records as defined by the Law.

What? 45. Accounting work in case of merger of accounting units.

1. The accounting units are merged into the new accounting unit, each of the merged accounting units to perform the following work:

a) Accounting key, asset inventory, unpaid debt determination, financial reporting;

b) The full board of assets, unpaid debt, table boundaries and accounting records according to the table boundary;

c) Table the entire accounting document for the merger accounting unit.

2. The merged accounting unit must perform the following work:

a) The base is on the border of the table, opening up accounting and accounting records under the rules of this Law;

b) The financial reporting of the accounting units is incorporated into the financial statements of the merger accounting unit;

c) Take, store the accounting documentation of the merged units.

What? 46. Accounting work in case of merger unit accounting unit

1. The accounting unit merged into the other accounting unit must perform the following work:

a) Accounting key, asset inventory, unpaid debt determination, financial reporting;

b) The full board of assets, unpaid debt, table boundaries and accounting records according to the table boundary;

c) Table the entire accounting document for the merged adoption accounting unit.

2. The Accounting Unit is merged into the base of the accounting register according to the provisions of this Law.

What? 47. Accounting work in case of conversion of the type or form of ownership

1. The accounting unit that is converted to the type or form of ownership must perform the following work:

a) Accounting key, asset inventory, unpaid debt determination, financial reporting;

b) The full board of assets, unpaid debt, table boundaries and accounting records according to the table boundary;

c) Table the entire accounting document for the post-conversion accounting unit.

2. The following accounting unit converts the base to the accounting window of accounting and accounting records under the rules of this Law.

What? 48. Accounting work in case of dissolution, termination of operation, bankruptcy.

1. The accounting unit that is dissolved or terminated operations must perform the following work:

a) Accounting key, asset inventory, unpaid debt determination, financial reporting;

b) Open accounting of the economic, financial, business-related business, end of operation;

c) The full hand of the entire accounting unit of the accounting unit is dissolved or terminated after the execution of the above-level accounting unit or organization, the individual stored under the provisions at Article 41 of this Law.

2. The case of an accounting unit is declared bankrupt, the Court declares bankruptcy to specify the person to perform the prescribed accounting work at 1 Article.

Chapter III

ACCOUNTING FOR ACCOUNTING AND ACCOUNTING.

What? 49.

1. The accounting unit must organize the accounting apparatus, the layout of the person who works as an accountant or the service tenant.

2. The organization of the apparatus, the layout of the accountant, the chief accountant, in charge of accounting or leasing the accounting services, the chief accountant implemented by the Government.

What? 50. The responsibility of the representative under the law of the accounting unit

1. The organization of the accounting apparatus, the layout of the accountant or the decision to rent the business business business, to the accounting services business in accordance with the provisions of this Law.

2. The layout of the chief accountant or the decision to lease the service as the chief accountant under the provisions of this Law; the legal case in which other regulations are made in accordance with the provisions of the specialized law.

3. Organized and directed the implementation of accounting work in the accounting unit under the law of accounting and is directly responsible for the consequences of the crimes committed by themselves; being in charge of the union on the wrong persons caused by others. I don't know, but I'm in charge.

4. The organization examines the accounting in the unit internal and performs audit testing of subordinate units.

What? 51. Standards, rights and responsibilities of the accountant

1. The accountant must have the following standards:

a) There is a moral, honest, pure, moral, self-conscious, forerant to the law;

b) There is a professional degree, a career in accounting.

2. The accountant has the right to be independent of the expertise, the accounting profession.

3. The accountant has a responsibility to comply with the provisions of the law on accounting, the implementation of the work that is assigned and responsible for his expertise, his business. When changing the accountant, the former accountant is responsible for handing over accounting and accounting materials to the new accountant. The former accountant was responsible for accounting work during his time as an accountant.

What? 52. People who are not doing accounting

1. The juvenile; a person who has been declared restricted by the Court or the loss of civil justice; the person who is required to take the measure into compulsory education, the institution of compulsory administration.

2. The person is being barred from accounting under the sentence or the decision of the Court to have the law effect; who is being pursued for criminal responsibility; who is subject to prison punishment or has been convicted of one of the crimes of the order of management. Economics, crime-related crime, accounting for not being cleared of the case.

3. Father, birth mother, foster father, foster mother, wife, husband, child, child, child, brother, sister, sister of the law-based representative, of the head, of the director, general manager and deputy of the head of the head, deputy director, deputy general manager in charge of the work financial-accounting, accounting chief in the same accounting unit, except for private enterprise, a limited liability company owned by an individual, and other cases provided by the Government.

4. The person who is the manager, operator, treasurer, treasurer, buyer, sale of assets in the same accounting unit, except in the private enterprise, the limited liability company provided by an individual as the owner and other cases prescribed by the Government.

What? 53.

1. The chief accountant is the head of the unit ' s accounting apparatus whose mission is to organize the accounting work in the accounting unit.

2. The chief accountant of the state agency, the organization, the career unit using the state budget and the state-held business of over 50% of the provision of the prescribed duty at paragraph 1 This is also tasked with helping the representative to the law of the order. The accountant's accounting unit at the accounting unit.

3. The chief accountant is subject to the leadership of the representative in accordance with the law of the accounting unit; the case with the upper-level accounting unit is simultaneously subject to the direction and examination of the chief accountant of the upper-level accounting unit on expertise, business.

4. Case of the accounting unit in charge of accounting for the accounting of the accountant, the person in charge of accounting must have the criteria, the conditions stipulated at 1 Article 54 of this Law and must take responsibility and the right of regulation for the chief accounting. in Article 55 of this Law.

What? 54. Standards and conditions of chief accounting

1. The chief accountant must have the following standards and conditions:

a) The standards specified at 1 Article 51 of this Law;

b) There is expertise, a career in accounting from the mid-level level up;

c) There is a certificate of restitution of the chief accounting;

d) There is a practical time period of accounting for at least 2 years for people with expertise, a career in accounting from the university level and the actual work time of accounting for at least three years for a person with expertise, a career accountant. It ' s level-level, college.

2. The government specifies the standard and conditions of the principal accounting suitable for each type of accounting unit.

What? 55. Chief Accountability and Rights of the Chief Accounting

1. The chief accountant has the following responsibility:

a) Make the provisions of the law of accounting, finance in the unit of accounting;

b) The organization operates the accounting apparatus under the provisions of this Law;

c) The financial statements complied with the accounting regime and accounting standards.

2. The chief accountant has the right to be independent of the expertise, the accounting profession.

3. The chief accountant of the state agency, the organization, the career unit using state budgets and the state-held business of over 50% of the charter capital, in addition to the rights stipulated at paragraph 2 This also has the following rights:

a) There is a written opinion with the representative in accordance with the law of the accounting unit on the recruitment, transfer, salary increase, reward, discipline of accounting, treasurer, treasurer;

b) Required relevant parts in the accounting unit for full, timely documentation related to accounting work and chief financial oversight of the chief accounting officer;

c) Preservation of professional opinion in writing when there is other opinion with the opinion of the decision-making;

d) A written report for the representative in accordance with the law of the accounting unit upon the discovery of a violation of the law of finance, accounting in the unit; the case still has to accept the decision, the direct-to-direct report of the person who made the decision. The state or state authority has jurisdiction and is not responsible for the consequences of that decision.

What? 56. Rent a service as an accountant, chief accounting service

1. The accounting unit is contracted to the accounting business business or for the accounting services business, to hire a service as an accountant or a service accountant under the rule of law.

2. The hiring of the service as an accountant, the chief accounting service must be established into a written contract by the rule of law.

3. The accounting unit for accounting as accounting, the chief accountant in charge of providing full, timely, honest, all information, documentation related to the job of hiring as an accountant, hiring as a chief accountant and full payment, in time of service fees. It's a deal in the deal.

4. The hired accountant must have sufficient standards and conditions stipulated at Article 54 of this Law.

5. Corporate, accounting for accounting services and hired persons as accounting, as the chief accountant is responsible for information, accounting metrics under agreement in the contract.

Chapter IV

ACCOUNTING FOR ACCOUNTING SERVICES

What? 57.

1. The person who is granted the certificate of the accountant must have the following standards:

a) There is a moral, honest, pure, moral, self-conscious, forerant to the law;

b) There is a graduate degree of graduate degree in finance, accounting, audit or other speciation under the provisions of the Ministry of Finance;

c) Achiking the exam results in the accounting certificate.

2. The recipient of an accounting expert or accounting certificate led by the foreign organization or international organization on the accounting of the Ministry of Finance of Vietnam recognizes, reaching the death exam on economic law, finance, Vietnam accounting and the standard of regulatory standards. I mean, at the point of this one, this is certified as an accountant.

3. The Ministry of Finance rules the conditions for the accounting certificate, the granting procedure, and the recovery of the accountant's certificate.

What? 58. Register for accounting services

1. The person with a certificate of accountant or certificate of auditor according to the regulation of the independent audit law is registered to practice accounting services through the accounting business business or for the accounting service business, when there is sufficient following conditions. Here:

a) of the power of the people;

b) There is a time of practical work on finance, accounting, audit from 36 months or more from the time of college graduation;

c) Join the full programme of prescribed knowledge.

2. The person who has qualified conditions at 1 This performs a job registration and is granted a Registration Certificate in accounting services. The Ministry of Finance rules the procedure and revoking the certificate of registration of the accountational service.

3. The certificate of registration for accounting services is valid only when a person is granted a labor contract that makes the entire time for a business business accounting or work at the accounting services business.

4. People who are not registered for accounting services include:

a) Officer, civil officer; officer; officer, professional soldier, worker, defense official, Civil Security.

b) The person is being banned from accounting under the sentence, the Court ' s decision has been in effect law; who is being pursued criminal responsibility; who has been convicted of one of the offences of violating the economic management order in relation to finance, accounting that has not yet been established. is cleared of the case; the person is being applied to the administrative practice of education in the commune, ward, town, into compulsory education, the mandatory rehab facility;

c) The person who has been convicted of serious criminal trespass of the order of economic management that has not been cleared of the case;

d) The person who was sentenced to the administrative violation of a violation of the law of finance, accounting, audit, which has not expired for a period of 6 months, since the date of the execution of the trial decision in the case of a charge of warning or not over a term of 1 year, since the date of the trial. It ' s decided to take another administrative penalty.

He was suspended for accounting.

What? 59. Business Business Accounting Business

1. The accounting business business is established in accordance with the following types:

a) A two-member LLC.

b) The company is listed;

c) Private enterprise.

2. The business is only trading in accounting services when ensuring the business conditions under the rules of this Law and granted the Certificate of Accounting Services Business.

3. The accounting business business does not contribute to the establishment of other accounting services business, except for the financing case with foreign accounting services business to establish a business accounting business. in Vietnam.

4. Foreign accounting business business implementation of the accounting services business in Vietnam under the following forms:

a) Contributs to the business of accounting services that have been established and operated in Vietnam to establish the business of accounting services;

b) The establishment of the business branch business branch of foreign accounting;

c) Provide services across the border under the Government ' s regulations.

What? 60. Level Certificate of Certificate of Accounting Services Business

1. The limited two-member LLC is granted the Certificate of Certificate of Accounting for accounting when there is sufficient following the following conditions:

a) There is a Business Registration Certificate, Investment Registration Certificate or other paper with equal value according to the rule of law;

b) There are at least two members who have been accountational accountables;

c) The representative under the law, the director or general manager of the LLC must be a chartered accountant;

d) Make sure the proportion of the capital's accounting practices in the business, the proportion of the members ' capital's contribution to the government's regulations.

2. The firm that is granted a Certificate of Certification Certificate business conditions when there is sufficient following the following conditions:

a) There is a Business Registration Certificate, Investment Registration Certificate or other paper with equal value according to the rule of law;

b) There are at least two associate members who are accountables;

c) The representative under the law, the director, or general manager of the company, is an accountant accountant.

3. Private enterprise is granted a Certificate of Qualified Accounting Services Business when there are enough of the following conditions:

a) There is a Business Registration Certificate, Investment Registration Certificate or other paper with equal value according to the rule of law;

b) There are at least two administrative accountables;

c) The private business owner is an executive accountant and at the same time as director.

4. The business branch of foreign accounting business in Vietnam is granted a certificate of sufficient accounting for accounting services when there is sufficient following the following conditions:

a) Foreign accounting business business is allowed to provide accounting services under the regulation of the law of the country where the business business business business is located;

b) There are at least two administrative accountables, including the director or general manager of the branch;

c) The director or general manager of the foreign accounting business business corporation is not simultaneously serving as the manager, operating the other business in Vietnam;

d) The foreign accounting business business business must have a text to the Ministry of Finance guarantees responsibility for all obligations and commitments of the branch in Vietnam.

5. For a period of 6 months, since the date of the accounting business of accounting that business business business, the business branch of the foreign accounting business in Vietnam is not granted a certificate of sufficient service business conditions. accounting or in the case of a Certificate of Qualified Accounting Services Business, the business, the business branch of Vietnam's foreign accounting business in Vietnam must notify the business regionship of the business. remove the phrase "accounting service" in the name of the business, branch.

What? 61. Profiling of a Certificate of Certificate in Certificate of Accounting

1. The application to grant the Certificate in Certificate of Accounting Services.

2. The copy of the Business Registration Certificate, the Investment Registration Certificate or other paper has the equivalent value.

3. The copy of the Certificate of Registration is the accountant service of the accountational accountational accountational accountant.

4. Contract contract with the accounting business of the accountational accountational accountrights plan.

5. Document-proof documentation for the LLC.

6. The corporate charter for the company is in partnership, LLC.

7. The pledged text is responsible for the foreign business, the certification paper that is allowed to trade the accounting services of foreign enterprises on the business branch of the foreign accounting business in Vietnam.

What? 62. duration of the Certificate of Certificate of Accounting for accounting services

1. In the 15-day period, since the date of the receiving of valid files, the Ministry of Finance issued a Certificate of Accounting Services business for the business; the case of rejection is required by writing and stating the reason.

2. The case needs to clarify the issue with regard to the filing of a Certificate of Certification Certification Business, the Ministry of Finance requires that the business offer the granting of a Certificate of Certificate in the business of the accounting services. The Certificate of Level Certificate is eligible for the accounting accounting business from the date of receiving an additional program document.

What? 63. Level the Certificate in Certificate of Accounting Services

1. The certificate of qualifying for the accounting services business is reissued in the following cases:

a) There is a change in the name, representative of the law, the director, general manager and address of the business headquarters, the business branch of the business of foreign accounting services in Vietnam;

b) The certificate to qualify for the accounting services business was lost or damaged.

2. The filing offers to re-issue the Certificate of Accounting Services Business:

a) The application to grant the Certificate of Qualified Certificate Business;

b) The original Certificate of Certificate of Accountable Services business has been granted, except for the specified case at the point b 1 This Article;

c) Other documents related to the proposed granting of the Certificate of Accounting Services Business (if available).

3. In the 15-day period, since the date of the receiving of valid files, the Ministry of Finance issued a Certificate of Qualifying Accounting for Enterprise accounting; the case of rejection is required to answer in writing and specify the reason.

What? 64. Level, reissued the Certificate of Accounting Services Business

The accounting business business is granted, granting a Certificate of Qualified Accounting Services Business to the provisions of the law.

What? 65. The accounting services business

1. The business passport is allowed to business the accounting services when responding to the following conditions:

a) There is a Business Registration Certificate;

b) Personally, the individual group representative of the business establishment must be an executive accountant.

2. The accounting service business does not need to have a Certificate of Accounting Services Business.

What? 66. The changes must inform the Ministry of Finance

1. In the 10-day period, since the date of the change in one of the following content, the business business business business must inform the Ministry of Finance:

a) A list of accountational accountrights at the business;

b) Not to guarantee one, some or all of the accounting business conditions specified in Article 60 of this Law;

c) Name, address the headquarters of the business;

d) the Director or general manager, who is represented by the law, the proportion of the members ' contributions;

Now, let ' s suspend the accounting services business;

e) Founded, terminate operation or change name, address business branch headquarters business;

g) Make the split, split, merge, merge, transform, dissolved.

2. In the 10-day period, since the date of the change in one of the following content, the accounting business business must inform the Ministry of Finance:

a) A list of accountational accountactions;

b) Name, address of the business household;

c) suspend or terminate the accounting services business.

What? 67. Accountability of accountational accountability, business business business, accounting for accounting services business.

1. Make the accounting work involved in the content of the agreement accounting services in the contract.

2. comply with the law of accounting and ethical standards of accounting.

3. Take responsibility before the customer and before the law on the contents of the accounting services provided and must compensate for the damage caused by itself.

4. regularly hone his professional knowledge and experience, carrying out the annual knowledge update program under the provisions of the Ministry of Finance.

5. comply with the career management and control of the accounting quality of the Ministry of Finance or of the occupational organization on accounting authorized by the Ministry of Finance.

6. Buy occupational liability insurance according to the Government ' s regulations.

What? 68. The case is not provided with accounting services

The accounting services business, the accounting services business, is not offered accounting services to another accounting unit when the person is responsible for management, operating the accounting business business, the representative of the service business business, and the business. The accountant or the person directly performs the accounting service of the business, which is the accounting business for the following cases:

1. As a father, birth mother, foster parent, foster mother, wife, husband, child, child, child, brother, sister, sister of the responsible person, run, the chief accountant of the accounting unit, except where the accounting unit is a private enterprise, a limited liability company. an individual as owner and other cases prescribed by the Government;

2. There is economic, financial ties with that accounting unit;

3. Not enough expertise or ineligible for the implementation of the accounting service;

4. Providing a service as a chief accountant for customers is an organization with economic, financial ties with that unit of accounting;

5. The accountational unit requires that the work is not correct for professional ethical standards or not true to the requirement of expertise, accounting, financial, and financial services.

6. Other cases follow the rule of law.

What? 69. The suspension of the accounting services business and recovery of the Certificate of Qualified Certificate Services Business, the Registration Certificate of Accounting Services

1. The accounting business business is suspended from the accounting services business when belonging to one of the following cases:

a) Not to guarantee one, some or all the stipulation conditions at Article 60 of this Law for 3 consecutive months;

b) There is a criminal error or violation of accounting standards, standard ethical standards accounting for serious or potentially serious consequences.

2. The accounting business business is revoked of a Certificate of Qualifying Accounting Services business when belonging to one of the following cases:

a) The manifest is not true or fraud, forgery of records to qualify for a Certificate of Certificate of Accountable Services;

b) No accounting services business for 12 months of continuous;

c) Do not rectify the regulations or breaches of regulation at 1 Article in the 60-day period, since the date of suspension;

d) Being dissolved, bankrupt or self-terminated the accounting services business;

) Revoked of Enterprise Registration Certificate, Investment Registration Certificate or Other Paper Value equivalent;

e) Make the wrong deviation or collusion, the hook to mislead the accounting document, the financial statements and the provision of information, the actual reporting data;

g) Fake, deterred, repair of the certificate of accounting qualified for accounting services.

3. Business business accounting is revoked in a certificate of qualifying accounting business that must end the accounting of accounting services, since the date of the recall decision takes effect.

4. The accountational service business is suspended from the accounting services business when there is a specialization or violation of accounting standards, the standard ethical standard of accounting for severe or potentially serious consequences.

5. The accounting service business must end the accounting services business when belonging to one of the following cases:

a) No accounting services business for 12 consecutive months;

b) Do not rectify the regulations or violations of regulation at paragraph 4 This Article of the 60-day period, since the date of the suspension;

c) Self-termination of the accounting service business;

d) Make false or collusion, the hook to mislead accounting documents, financial statements and informers, the actual reporting data;

) Revoked for Business Registration;

e) All accountational accountactions in the same business household are revoked certificates of registration of accounting services.

6. The accountational accountant is suspended from accounting for accounting services in the following cases:

a) There is an error of expertise or violation of accounting standards, ethical standards of accounting for accounting for severe or potentially serious consequences;

b) There is no longer eligible for practice registration;

c) Do not accept the regulation of the competent authority on the examination, the inspector involved in the operation of accounting practice;

d) No responsibility for regulation at Article 67 of this Law.

7. The executive accountant is revoked of the Certified Public Service Registration Certificate in the following cases:

a) fraud, forgery of records to qualify for a Certificate of Registration Certificate of Accountational Services;

b) revoked the accountant's certificate;

c) Being found guilty by the sentence of the Court has been in legal effect.

What? 70. Career organization on accounting

1. The occupational organization on accounting is established, operating under the provisions of the law of the congregation and is responsible for adhering to the provisions of the law of accounting.

2. The occupational organization for accounting is fostering, updating knowledge to the accountant, accountational accountant and the implementation of a number of tasks related to the Government-defined accounting operation.

Chapter V.

STATE MANAGEMENT OF ACCOUNTING

What? 71. State management of accounting

1. The government unified the state on accounting.

2. The Ministry of Finance is responsible to the Government implementing state management of accounting, which has the following duties, the following powers:

a) Build, the Government decides strategy, policy development policy;

b) Building, the Government issued or enacted in accordance with the text authority of the law of accounting;

c) Level, level, revoking the certificate of registration of the accounting service and the Certificate of Accounting Services Business; suspend the accounting services business and suspend the accounting services business.

d) The implementation of the exam, level, recovery and management of the accounting certificate;

) Check out accounting; test operational service operations; oversee compliance with accounting standards accounting and accounting mode;

e) Regulations the update of knowledge for the accountational accountant;

g) Organization and management of the scientific research on accounting and application of information technology in accounting activity;

h) Inspector, examination, settlement of complaint, denouncing and handling the violation of the law on accounting;

i) International cooperation on accounting.

3. The ministries, peer-to-peer agencies within the mission range, their powers are responsible for coordination with the Ministry of Finance to implement state management of accounting in the industry, the field of charge of charge.

4. The Provincial People 's Committee is within the scope of the mandate, its powers are responsible for the responsibility of the state' s management of the local accounting.

Chapter VI

EXECUTION CLAUSE

What? 72.

1. This law took effect from 1 January 2017.

2. Digital accounting law 03 /2003/QH11 The effect of this law is effective.

What? 73. The transition clause

1. The government prepares the conditions required to begin the establishment of state financial statements by regulation at Article 30 of this Law that is as slow as 24 months, since this Law is in effect.

2. In the 24-month period, since the Day of the Law is in effect, business business enterprises established before the Law on this Law have the effect of ensuring the conditions under the Rule of this Law to be granted the Certificate of Certificate of Business. accounting services; if not eligible under the provisions of this Law, the accounting services business must be terminated.

3. Certificate of accounting practice issued to Vietnamese citizens, foreigners according to the Digital Accounting Law. 03 /2003/QH11 have a value as the prescribed accounting certificate in this Law.

What? 74. Details Regulation

1. The government, the Ministry of Finance is responsible for regulating the details of the provisions, the paragraph delivered in the Law.

2. Base of the Basic Principles of this Law, the Government specifies specifically the content of accounting for the representative office of foreign enterprises operating in Vietnam, the business, and the cooperative organization.

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Lue It was appointed by the National Assembly of the Socialist Republic of Vietnam XIII, the 10th session through November 20, 2015.