Circular 70/2015/tt-Btc: Enact Ethics Standards In Accounting, Auditing

Original Language Title: Thông tư 70/2015/TT-BTC: Ban hành Chuẩn mực đạo đức nghề nghiệp kế toán, kiểm toán

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FINANCE MINISTRY
Number: 70 /2015/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, May 8, 2015

IT ' S SMART

The practice of ethical standards in accounting, testing. n

______________________

Independent Audit Law base 67 /2011/QH12 March 29, 2011;

Number of Accounting Rules. 03 /2003/QH11 June 17, 2003;

Base of Protocol 17 /2012/NĐ-CP March 13, 2012 of the Government q specify the details and guidelines that implement some of the provisions of the Independent audit law;

Base of Protocol 129 /2004/ND-CP December 31, 2004 of the Government regulates the details and guidelines for some of the provisions of the applicable Accounting Law in business operations;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government regulates the function, mandate, jurisdiction and organizational structure of the Ministry of Finance;

On the recommendation of the Chairman of the Vietnam Executive Auditor General, the Chief Accounting and Audit Mode,

The Minister of Finance issued an executive committee of the ethical standards of accounting, audits.

What? 1. This is accompanied by this Smart Standard, accounting for accounting, accounting.

What? 2. This information applies to the person with a certificate of accounting practice, who has auditor only, the accounting services business, the audit business, the foreign audit enterprise branch in Vietnam, and the specific specified objects. in the Standard Content, as follows:

1. Part A of the Standards applies to the accounting services business, the audit business, the foreign-auditor business branch in Vietnam and the certificate of accounting practice, auditor only.

2. Part B of the Standards applies to the accounting services business, the audit business, the foreign-auditor business branch in Vietnam and the certificate of accounting practice, certificates of auditor working in the successor service business. accounting, the audit business, the foreign-auditor business branch in Vietnam.

3. Part C of the Standards applies to the person with the certificate of accounting, the certificate of auditor working in the business.

What? 3. It has been in effect since 1 January 2016.

Standard ethical standards accounting, Vietnam audit issued by Decision No. 87 /2005/QĐ-BTC December 1, 2005, the Minister of Finance expires since January 1, 2016.

What? 4. The head of the Accounting and Audit Regime, the audit business, the foreign-auditor business branch in Vietnam, auditor, the accounting services business, who has a certificate of accounting for accounting and organizations, the relevant individual is responsible for. This is a private practice.

KT. MINISTER.
Chief.

(signed)

Chen Xuân