CIRCULAR additional amendments to some articles of the circular No. 150/2012/TT-BTC on 12/9/2012 of the Ministry of Finance shall guide the updated knowledge for the registered auditors audit _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ independent audit pursuant to the law No. 67/2011/QH12 on 29/3/2011;
Pursuant to Decree No. 17/2011/ND-CP on 13/3/2012 of the Government detailing and guiding the implementation of some articles of the law on the independent audit;
Pursuant to Decree No. 215/2013/NĐ-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
At the suggestion of the Director of audit and accounting mode;
The Minister of Finance issued a circular amending and supplementing some articles of circular No. 150/2012/TT-BTC on 12/9/2012 of the Ministry of Finance shall guide the updated knowledge for Auditors registration audit.
Article 1. Amendments and supplements to some articles of the circular No. 150/2012/TT-BTC as follows: 1. Article 3 of circular 150/2012/TT-BTC is modified and supplemented as follows: "article 3. The updated knowledge objects-objects updated knowledge is practicing Auditors, Auditor audit practice registration; unless a registration audit in time from the date of certification Auditors to on December 31 of the year following the year the auditor certificate. "
2. Item 2 article 5 circular No. 150/2012/TT-BTC is modified and supplemented as follows: "2. The auditor cannot audit practice in the period from 24 consecutive months or over as of the time of registration must have a minimum of 80 hours of updated knowledge in five adjacent years before registration audit , which has a minimum of 40 hours of updated knowledge about accounting, auditing law of Vietnam and 8 hour updated knowledge about professional ethics. "
3. Amend Paragraph 7 b supplements article 11 and additional Account 8, paragraph 9 Article 11 circular No. 150/2012/TT-BTC as follows: a) point b Paragraph 7 article 11 be amended and supplemented as follows: "b) auditors participated in the discussion sessions, reviewing, commenting on the content of the Vietnam accounting standards audit standards, Vietnam, the business conduct standards in accounting, auditing Vietnam is calculated according to the rate of 1 hour joined by 1 hour updates on accounting, auditing law of Vietnam. The duration is calculated now updated knowledge 04/hour of the meeting and not more than 8 hours/day meeting. "b Paragraph 8, Supplement Account) 9 Article 11 as follows:" 8. the timing Of updated knowledge for Auditors is the practice Group members check the quality audit services: a) now only updated knowledge for Auditors is the practice Corporation Member test the quality audit services named in decision quality control of the audit service of the Ministry of Finance (or the State Securities Committee) and directly go to check in the audit business;
b) Auditors Union Member practice quality control audit services are charged at 8 hour updated knowledge about accounting, auditing law of Vietnam for 1 evening check, 16 hours of updated knowledge about accounting, auditing law of Vietnam for 12 days to go check out;
c) auditor's practice Group members check the quality audit service participated in trainings on processes, procedures, inspection services by the Ministry of Finance (or the State Securities Committee) held is calculated according to the rate of 1 hour training participation by 1 hour updated knowledge of accounting law audit of Vietnam. The duration is calculated now updated knowledge not exceeding 4 hours/training sessions and no more than 8 hours a day training.
9. About time updated knowledge for Auditors is the practice of teaching staff training course on the processes, procedures, test professional auditors conduct faculty training is about processes, procedures, inspection services by the Ministry of Finance (or the State Securities Committee) held is calculated according to the rate of 1 hour lecture equals 1 hour updated knowledge about France the law on accounting, auditing of Vietnam. The duration is calculated now updated 04/hour knowledge session and no more than 8 hours/day. The case is both practice Auditors training course instructors on the processes, procedures, test medium is professional Group members check the quality audit service attend training course about processes, procedures, inspection services shall only be counted now updated as knowledge of trainers. "
4. Article 12 circular No. 150/2012/TT-BTC is modified and supplemented as follows: "article 12. Not enough hours of updating knowledge 1. The case did not have enough time to update knowledge as defined in paragraph 1, paragraph 2 article 5 this circular for special reasons (maternity, sickness that lasted over 2 months; or sudden illness at the right time classes updated knowledge registered in the final year of the content has now updated the missing knowledge) , the auditor will be delayed now updated knowledge in if guaranteed all of the following conditions: a) Has updated the knowledge at least 20 hours;
b) Have now deferred application updated knowledge (form addendum 7/CNKT) to be the audit practice in the following year and the Finance Ministry submit before 31 August;
c) Have proof for the reasons mentioned above.
2. within 7 working days from the date of the application and the documents prescribed in paragraph 1 of this article, the Ministry of finance have written to notify Auditors about work be postponed or delayed hours updated knowledge.
The auditor was postponed hours updated knowledge in this year is to continue practicing in the following year if completed hours before the missing knowledge update on December 15 this year and report in writing to the Ministry of finance about the completion of updated advance knowledge on December 25 this year.
The remainder of the case on December 15 this year that auditors not updated enough number of hours prescribed or too on December 25 this year that the Ministry of finance does not receive a written report the situation of complete hour updated knowledge, the auditor will audit the practice suspended from 01/01 to 31/12 the following year. "
5. Supplement article 13 paragraph 4 Circular No. 150/2012/TT-BTC as follows: "4. for practicing Auditors is a member Corps of the direct test check ride in the auditing business, auditors profession as trainers training course on processes, procedures, inspection services, professional auditors is a member Corps of quality control of audit services join lock training on processes, procedures, inspection services, documents now updated knowledge is the Agency's certification decision test, which clearly name, certificate number of Auditors Auditors of practice. "
6. Section 3 of Appendix 6/CNKT circular No. 150/2012/TT-BTC is modified and supplemented as follows: "3. The aggregate time updated knowledge of the Auditor: Of TT (1) name, (2) the certificate number of hours each CNKT KTV total class hours On grade level Number CNKT 1 (day.../.../...)
Class 2 (day.../.../...)
Kế toán, kiểm toán
Đạo đức nghề nghiệp
(1) sắp xếp theo từng doanh nghiệp kiểm toán, tăng dần theo số chứng chỉ kiểm toán viên;
(2) even if the trainers of trainers is Auditors are now updated knowledge.
7. additional petition to postpone the hour updated knowledge (annex 07/CNKT).
Article 2. Transitional provisions 1. The registration audit practice for the case to be certified auditor in 2014 to be applied according to the provisions in clause 1 1 of this circular.
2. practice Auditors were approved by Ministry of finance in writing to postpone the hour updated knowledge according to the provisions of article 12 circular No. 150/2012/TT-BTC made according to the text approved by Ministry of finance.
Article 3. Effect 1. This circular has effect from the date of 8/6/2015.
2. During the implementation process if there are obstacles to suggest reflection on the Ministry of finance to study the resolution.