Circular 203/2012/tt-Btc: On Order, Procedures, Management And Use Of Certificates Of Eligibility The Audit Services Business

Original Language Title: Thông tư 203/2012/TT-BTC: Về trình tự, thủ tục cấp, quản lý, sử dụng giấy chứng nhận đủ điều kiện kinh doanh dịch vụ kiểm toán

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FINANCE MINISTRY
Number: 203 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, November 19, 2012

IT ' S SMART

In terms of sequencing, management, management, use of qualified certificate certificates.

Audit services business

________________

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

Base of Protocol 17 /2012/NĐ-CP March 13, 2012 of the Government Regulation and guidelines enforce certain provisions of the Independent audit law;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 by the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;

On the recommendation of the Chief Accounting and Audit.

The Minister of Finance issued a private, procedacal, management, management, use of a Certificate of Audit Services.

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

This information provides for the order, procedure, management, use of a Certificate of Qualified Certificate business for the auditor business, the branch of the foreign audit business in Vietnam.

What? 2. Subject applies

1. Enterprise audits, branch of the offshore audit business in Vietnam (later known as the audit business).

2. The organization, the individual with regard to the granting, management, use of the Certificate of Qualified Audit Services business. .

What? 3. The Subject is granted a certificate of sufficient audit service business.

The certificate of sufficient audit business is granted to a limited liability company (Limited), the company in partnership, private enterprise, the branch of the foreign audit business in Vietnam to have sufficient conditions under the provisions of Article 21 of the audit law. Independence and regulations at the Digital Protocol 17 /2012/NĐ-CP March 13, 2012 of the Government Regulation and guidelines enforce certain provisions of the Independent audit Law (below the so-called Decree Protocol). 17 /2012/NĐ-CP ). For the auditor firm, a member with a member with a foreign investment capital in paragraph 3 Article 62 independent audit law does not apply to the extent of the capital auditor's contribution stipulated at Clause 1 Article 7 and the organization's contribution. Article 6 Decree 17 /2012/NĐ-CP Unless the restructuring company reorganized the two-member companies.

What? 4 The rules of filing.

1. Paper copies, the document must be corroborated by the competent authority under the rule of law.

2. The application to grant a Certificate of Audit Certificate business is made in Vietnamese. Papers accompanying the petition in foreign language must be translated into Vietnamese and the translation must be attested in accordance with the provisions of the Vietnamese law.

3. Papers issued by the agency, foreign organization or witness, foreign attrification must be legalised in accordance with the provisions of the Vietnamese law, unless the case is exempt from the legal immunity under the international treaty that the Socialist Republic of Vietnam has. Vietnam is a member.

4. The organization recommends issuing a Certificate of Audit Certificate business that is responsible for the accuracy, honesty of the filing of the Ministry of Finance.

5. Organization, individuals directly confirming that the same federation is responsible for the accuracy, honesty of the capital at the time of confirmation.

Chapter II

PROFILE, SEQUENCE, GRADE PROCEDURE, MANAGEMENT, USE

BUSINESS CONDITION CERTIFICATE

AUDIT SERVICES

What? 5. The filing offers to grant a Certificate of Audit Services Business to the LLC, the company that is in partnership and private enterprise.

1. The application to grant a Certificate of Audit Services Business (prescribed at Appendix I).

2. The copy of the Business Registration Certificate or Business Registration Certificate or Investment Certificate.

3. Career auditor lists have a full-time employment contract at the business (as specified in Appendix III).

4. The copy of the Certificate of Registration is audits audits of the auditor auditor.

5. The decision copy of the Board of Directors on the appointment of the title of Director (General Manager) for the Company Limited, the company is listed.

6. The copy of the Company Charter.

7. List of organizations, individual contributors, list of members of the list (as prescribed at appendix IV), which must manifest the following content:

a) They and their names, permanent addresses, nationalities; Numbers and dates, where the licenses of the people or passports or other legitimate personal evidence for the individual; the number and date of the Certificate of Registered Vocational Registration (for individuals is audits). An operator.

b) Name, address to the headquarters, number and date of the established decision (or business registration) to the organization; surname and name, permanent address, nationality, number and date, where the certificate level of the people, or passport or other legal personal testimony; Numbers and The date of the degree of Certificate of Registration for the individual to be represented as the representative portion of the organization's contribution;

c) The number of contributions that are registered, the capital value contributed, the ownership rate, the capital period.

8. Text confirmation of capital for the Company Limited, in particular as follows:

a) For the newly established established business:

-The capitalization of the founding members;

-The amount of money that is made of money is required by the commercial bank to be allowed to operate in Vietnam on the number of founding members of the founding members. The number of minimum funds must be equal to the amount of money donated by the founding members and only the bank after the business is granted the Certificate of Audit Services Business;

-The number of assets that have been made by asset must have a certificate of the organization that is functional in Vietnam on the outcome of the asset price appraisal given to the capital. The certificate must be valid until the filing date of the filing of a Certificate of Certification service business.

b) For the active business must have the confirmation text of the other independent audit business as to the extent that the existing capital owned by that business is written in the business ' s financial statements at the latest time (registration year or year). You know, I ' m going to have to go

What? 6 . The profile offers a Certificate of Certificate of Audit Services business for the foreign auditor business branch in Vietnam.

1. The application to grant a Certificate of Audit Services Business (prescribed in Appendix II).

2. The license copy provides the audit service of the offshore audit business (or equivalent text) under the regulation of the law of the country where the foreign audit business is based.

3. A copy of the license to establish an offshore audit business branch in Vietnam of the foreign auditor business.

4. The text of the foreign auditor business sends the Ministry of Finance to guarantee responsibility for every obligation and commitment of the offshore audit business branch in Vietnam.

5. List auditor with a contract for full-time employment in Vietnam.

6. The copy of the certificate of registering the audit practice of the auditor auditor.

7. The decision of the foreign auditor business on the appointment of the title of Director (General Manager) branch.

8. The confirmed text of the independent audit business other than the existing capital property owned by the foreign audit business is inscribed in the business ' s financial statements at the latest time (the year of registration or the prior year adjacent to the year of registration).

9. The document proves that the business of offshore audits for the branch of the foreign audit business in Vietnam.

What? 7. The sequence, grant procedure, reorder, adjust the Certificate of Audit Certificate Business

1. The organization offers to grant, grant, adjust the Certificate of Qualified Certificate Services Business to a prescribed set of records at this Smart to the Ministry of Finance.

2. During the stipulation at Clause 1 Article 23, Clause 3 Article 24 independent audit laws, since the date of the filing, if there is no additional requirement or a solution, the Ministry of Finance considers to grant, grant, adjust the Certificate of Qualified Certificate business. Audits; the case of rejecting the Ministry of Finance must have an answer text and specify the reason.

3. The case of a proposed record case, reissued, which regulates the Certificate of Qualified Audit business is not valid, in the 10 working days, since the date of the filing, the Treasury Department informed the organization the offer, the grant, the Edit a certificate that is eligible for audit services to complete the profile.

4. When receiving a text of the complete request for a file, the organization offers a degree, repetition, adjust the Certificate of Audit Certificate Business to replene, modify it by message and send it to the Ministry of Finance. After 10 working days, since the date of receiving the additional profile, the amendment, if the Ministry of Finance does not have the text of the amendment, the addition review of the grant, reissued, adjuvated the Certificate of Qualified Certificate of the audit service during the prescribed period of time. Paragraph 1 Article 23, paragraph 3 Article 24 independent audit laws.

5. The case of the organizational proposal, reissued, which regulates the Certificate of Eligible Audit Services Business, revised the profile but not true to the request, the Finance Ministry will inform the organization offering, grant, adjust the Certificate. received enough audit services business to continue to complete the prescribed profile at paragraph 3, paragraph 4 This.

What? 8. The Certificate of Certificate of Control Services Business

1. The certificate of qualifying for the audit service business includes the following main information:

a) The name of the business auditor; the business name audits in foreign language (if any); the abbreviation (if any); the headquarters address;

b) They and the name of the representative by law and surname and the name of the Director (General Manager) of the audit business (if not the representative under the law);

c) The number and date of the Certificate of Certification Services Business;

d) Number, date of grade, and body name issued a Business Registration Certificate or Business Registration Certificate or Investment Certificate;

The terms, the audit business conditions must comply with the use of a certificate of audit service business.

2. The Certificate Form is eligible for a regulatory audit service business in this Unex V.

What? 9 . regulating the Certificate of Audit Certificate Services

1. The audit business must do the procedure to recommend that the Certificate of Certification is eligible for audit services business when there is a change in the Content Certificate in qualifying for the audit service business stipulated at Clause 1 Article 8 of this.

2. The profile recommended that the audit service business certificates include:

a) The application that regulates the Certificate of Receiving Audit Services (under the prescribed form at Appendix VI);

b) The original Certificate of Certificate of audit service business was granted the latest time;

c) The report describes a detailed description of the adjuvable content and the documents that are related to the adjustment information.

What? 10. Level the Certificate in Certificate of Audit Services Business

1. The auditor business was granted a Certificate of Sufficient Audit Services Business recommended in the following circumstances:

a) The certificate of qualifying for the audit service business is lost or damaged;

b) Split, split, merge, merge, convert the ownership form.

2. The audit business must make the procedure for granting the Certificate of Qualified Certificate business conditions in the 20-day period since the date of the Certificate of Missing Or Damaged or completed the split, separation, merger, merge, conversion. The form of ownership.

3. The filing offers to re-issue the Certificate of Audit Certificate business conditions for the missing or damaged case, including:

a) The application to grant the Certificate of Qualified Certificate Services Business (prescribed in Annex VII);

b) The original Certificate of Certificate of Audit Services Business was granted, unless the case is lost;

c) Other relevant documents.

4. The filing offers to grant the Certificate of Audit Services Business to the case of split, separation, merger, merge, transform the form of the entity in accordance with regulation at Article 5, Article 6 of this.

What? 1 1 The charges are filed.

1. The organization offers to grant, grant, adjust the Certificate of Audit Certificate business that must submit a fee as soon as the filing of a Certificate of Certification Certificate is eligible for a audit service business.

2. The fee fee, the management, use of the grade fee, the grant, which regulates the Certificate of Eligible Audit services business is done under the provisions of the Ministry of Finance.

What? 1 2 Suspension of the audit services business

1. The auditor business is suspended from the audit service business when belonging to one of the specified cases at Clause 1 Article 27 independent audit law.

2. The auditor business is suspended from the audit service business that has to stop the audit service business since the date of the suspension decision.

3. The Ministry of Finance announced the decision to suspend the audit service business on the Treasury information page of the Ministry of Finance in the time of 7 (seven) days from the date of the suspension decision.

What? 1 3 . recall the certificate of qualified audit business.

1. The audit business is revoked of a Certificate of Qualifying Audit Service business when belonging to one of the specified cases at Section 2 Article 27 Independent audit law.

2. The audit business revoked of a Certificate of Audit Service Business must end the audit of the audit service since the date of the recall decision.

3. The Ministry of Finance announced the decision to revoking the Certificate of Qualified Certificate business on the Treasury information page of the Ministry of Finance in the time of 7 (seven) days from the date of the recall decision.

4. The audit business must submit to a Certificate of Sufficient Certification Service Business for the Ministry of Finance within the 10-day period since the date of the recall decision.

What? 1 4 Suspend the audit service.

1. The auditor business wants to suspend the audit service business that must send a notification of the temporary audit of the audit service (under the prescribed form at Appendix XI) to the Treasury Department at least 15 days prior to the date of the business pause.

2. Sales of the audit business suspend the audits of public audits on the electronic information page of the Ministry of Finance.

3. When the operation is back, the auditor must guarantee conditions under the rule of law and must inform the Ministry of Finance for the delay of 10 days before the return date.

What? 1 5 End of the audit service business.

1. The audit business intends to end the audit service business that must send 1 sets of records that recommend termination of the audit service business to the Ministry of Finance.

2. The profile offers to end the audit service business including:

a) The application ends the audit service business;

b) The report on audit contracts and other service supply contracts stipulated at the point b 1 Article 40 independent audit laws are not completed;

c) The measure and commitment to ensure the legitimate rights and interests of the customer and the stakeholders;

d) The method and treatment for audit contracts and other services has not yet been completed (if any).

3. The audit business is responsible for informing the customer (the unit audits) and the relevant parties, published on the public information media about the termination of the audit service business for at least 30 days before the official termination of the transaction. Audit services business.

4. The notification of termination of the audit service business stated at 1 This must include the following information:

a) Time begins to end the audit service business, the reason for an end to the audit service business;

b) The measure and commitment guarantees the legal rights and interests of the customer and the parties involved.

What? 1 6 The business branch of the business.

1. The branch of the auditor business is only audits in audit services when there is sufficient regulatory conditions at Article 31 independent audit law.

2. Enterprise audits registered to the branch business audits to submit 1 sets of files to the Ministry of Finance. Profile:

a) The audit services business application for the audit business branch (in accordance with the prescribed form at Appendix VIII);

b) A copy of the branch activity registration certificate issued by the business registry;

c) A copy of the Certificate of Registration for the audit practice of the auditor who works at the branch;

d) to appoint the Director of the Branch.

3. In the 30-day period since the date of the valid filing, the Ministry of Finance has an answer to the approval of each branch. Without approval, the Ministry of Finance must specify a reason.

4. The branch of the auditor business does not guarantee regulatory conditions at Article 31 independent audit law after three months of continuous it is suspended from the audit service business.

5. The audit business case is suspended from the audit service business, the branches of that audit business are also suspended from the audit service business.

6. The branch that suspended the audit service business has to end the audit service business since the date of the suspension decision.

What? 1 7 The responsibility of the auditor.

1. Mainline and ensure that the conditions are granted sufficient certification of the audit service business throughout the operating period.

2. No repairs, deleting the contents of the contents in the Certificate of Audit Services Business.

3. Do not lend, lend, hold, buy, transfer the certificate of qualified audit services business.

4. The Treasury Department reports on a 10-day period since the date of the loss, which damaged the Certificate of Audit Certificate business.

5. Text-written (accompanied by proof document) to the Ministry of Finance for a period of 10 days, since the date of the change in the specified content at Article 26 independent audit law.

6. endure inspections, inspectors and accept the treatment decision of the state agency with the authority on ensuring audit services business conditions and the use of a Certificate of Qualified Audit Service.

7. The annual flag before October 31, or when required, the auditor must report the situation to maintain the audit service business conditions (under the prescribed form at Annex IX) to the Ministry of Finance accompanied by regulatory documents at Article 5, Article 5. These six investments have changed in comparison to the most recent filing.

8. Every year, the auditor business has a responsibility to submit the annual operational situation report (according to the prescribed pattern at Appendix X) and the financial report the previous year adjacent to the Ministry of Finance. The deadline for reporting the year's slog activity is April 10 years later. The deadline to submit the financial report is as slow as 90 days from the end of the fiscal year.

What? 1 8 -Public information about the audit business.

1. The Ministry of Finance publicly on the Ministry of Finance information page:

a) List of eligible audit enterprises that provide audit services;

b) List of audit enterprises, branches of the auditor business suspended from the audit service business, revoked the certificate of sufficient audit services business or be warned of business conditions in the time of the business. Audits, the branch of the audit business does not guarantee a regulatory audit operation condition;

c) List of audit enterprises suspend the audit services business, end the audit service business.

2. In the 30-day period since the date given sufficient certification of the audit service business, the auditor must publish the contents of the Certificate of Qualified Certificate business at the points a, b, c A Article 1 Article. This 8 News is on one of the newspaper articles or e-newspapers in 3 consecutive numbers.

Chapter III

EXECUTION CLAUSE

What? 19 The effect of execution.

1. This message is effective from 1 May 2013.

2. In the course of execution, if there is difficulty entanging, offer the units reflected in time for the Ministry of Finance to study the amendment, the addition to the ./.

KT. MINISTER.
Chief.

(signed)

Chen Xuân