Circular No. 202/2012/tt-Btc: Instructions On Registering, Managing And Publicizing The List Of Auditors Audit Practice

Original Language Title: Thông tư 202/2012/TT-BTC: Hướng dẫn về đăng ký, quản lý và công khai danh sách kiểm toán viên hành nghề kiểm toán

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CIRCULAR instructions on registering, managing and publicizing the list of Auditors audit practice _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ independent audit pursuant to the law No. 67/QH12-2011 October 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. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
At the suggestion of the Director of audit and accounting regime, the Minister of Finance issued a circular on registration, management and publicly list of Auditors audit practice.
Chapter I GENERAL PROVISIONS article 1. Scope this circular regulations on registering, managing and publicizing the list of Auditors audit practice as defined in point i item 2 article 11 audit Law.
Article 2. Application object 1. Registered Auditors in the auditing business, auditors business branch in Vietnam.
2. The business audit, the audit business branch in Vietnam (hereinafter referred to as the audit business).
3. organizations and individuals related to the registration, management and publicly list of Auditors audit practice.
Chapter II SPECIFIC PROVISIONS section 1 profile, the REGISTRATION of AUDITING PRACTICE article 3. Registered auditor 1. Conditions of registration audit: a) is the auditor;
b) have the time to do actual auditor from sufficient thirty six (36) months or more under the provisions of paragraph 4 of this Article;
c) enough hours to update the knowledge prescribed by the Ministry of finance.
2. Auditors ensure prescribed in paragraph 1 of this article and have labor contracts make the whole time in the audit business as specified in paragraph 3 of this article shall be registered Auditors.
3. The Auditor are considered to have labor contracts make the whole time in the audit business when: a) the labor contract signed between auditors and Corporate Auditors must ensure the elements according to the provisions of the labor code;
b) working time specified in the contract and the actual time worked daily, downloads of the auditor ensures correct and match the daily working time, downloads of the business audit where Auditors registration;
For example, the working time of the enterprise audit from 08 h 00-17 h 00 and 6 days/week, the Auditors have to work full time from 08 h 00-17 h 00 every day and 6 days per week not including additional time, holidays, holidays.
c) Not at the same time as the representative under the law, the Director (ceo), Chairman of the Board, President, Board Member, Chief Accountant (or charge), accountant, internal auditor or other titles in other organizations, units in real time work daily , downloads in the audit business as defined in point b of this paragraph.
4. Determine the actual time of making audit: a) the actual time of making audit counted as time did an audit in the audit business under contract to do the whole time;
b) actual time doing audits are computer carried in the time since it was granted by the University up to the time of submission of the certification proposal subscribe the auditing practice in principle, round;
c) real time audit work must be confirmed by legal representative or authorized person of the legal representative of the enterprise audit where auditors have actually worked. Audit business cases where Auditors work has dissolved, bankrupt, Division, separation, merger, consolidation, change of ownership form must then be confirmed by legal representative of the enterprise audit consistent with the time that the Auditors had worked in the audit business. Case of legal representative of the enterprise audit that time was no longer active in the field of independent auditor must then have A explanation accompanied by the proof of the actual audit work time as a copy of the shared social insurance, a copy of the labor contract.
Article 4. Profile registration audit 1. Certification application registration audit according to the form prescribed in annex No. 01/ĐKHN attached to this circular.
2. A copy of the labor contract to do the whole time in the audit business.
3. Verification of the actual audit work time according to the form prescribed in annex No. 04/ĐKHN attached to this circular or documented proof of the actual time to do an audit or A explanation accompanied by proof of the actual audit work time (except for the cases stipulated in article 16 of this circular).
4. A personal information according to the form prescribed in annex No. 05/ĐKHN attached to this circular.
5. Slip the criminal level by the competent authority within a period not exceeding six (6) months as of the date of submission of registration audit practice.
6. A copy of the certified auditor.
7. Two color photos, size 3x4cm was taken on a white background within a period not exceeding six (6) months as of the date of submission of registration audit practice.
8. A copy of the decision to resign or decide to terminate labor contracts at work before the audit business.
9. Copy of work permit in Vietnam by foreign Auditors unless Vietnam labour law provisions do not need to have a work permit.
10. Documentation now updated the knowledge of Auditors at the international professional organization of accounting, auditing for the event are now updated knowledge.
Article 5. The registration of auditing practice 1. The auditor must establish 1 record as defined in article 4 of this circular sent to the Ministry of finance through the audit business. The diploma, certificate, if in a foreign language must be accompanied by Vietnamese translations have to be notarized or certified by the competent authority under the provisions of the law. Auditors are responsible for the information declared in the registration records of the audit practice. Audit and business organizations, individuals related to verifying the information in the registration records of practice of Auditors must be responsible jointly about the truthfulness of the information has been confirmed.
2. the legal representative of the enterprise audit has the responsibility to review your profile, ensure the qualified auditor registered in their organization and to sign on the practice application of individual Auditors.
3. the audit business suggested the Ministry of finance the registered certification audit practice for auditors registered in his unit, according to the form prescribed in Annex number 06/ĐKHN attached herewith enclosed the registration records of practice of individual Auditors. Resumes sent directly or sent by post to the Finance Ministry.
4. Case should clarify the information in the registration dossier, the Ministry of Finance has the right to ask the auditor or the audit business explanation or provide documents (social insurance book, other documents) serves for checking, verification, employment and other information in the registration records of the audit practice. The case of the auditor does not explain or document supplemental material explanation not prove sufficient information in the registration dossier is authentic, the Ministry of Finance has the right to refuse registration of the audit practice. The case of rejection, the Ministry of finance to answer in writing and stating the reason.
5. Within 15 days from receipt of valid records and ensure qualified, the Ministry of finance, the review of the certification audit under the registration regulation. On the certification audit practice registration no earlier than the start date of the contract to do the whole time in the audit business.
Section 2 grants, GRANT, REVOKE the CERTIFICATE of REGISTRATION article 6 AUDIT. Registration certificate of practice audit 1. Registration certificate of practice audit consists of the following basic content: a) the full name, year of birth, hometown or nationality, photo of person be issued a certificate of registration to practice auditing;
b) and on the audit certificate;
c) business name of audit where Auditors registration;
d) number of the registration certificate of practice audits;
DD) the term of the registration certificate of practice audit.
2. The certificate of registration of the audit practice has a maximum duration of 5 years (60 months) but not too on December 31 of the fifth year since the year began to effect the registration of the certificate of practice audit.
3. Sample registration certificate of practice audits are specified in Appendix No. 7/ĐKHN attached to this circular.
Article 7. The level and use of the registration certificate of practice audit 1. Auditor of practice guarantee the provisions of article 3, sufficient records specified in article 4, in the right order and the provisions of article 5 of this circular and the filing fee be enough considering the Finance Ministry, the registration certificate of practice audit.
2. Only the auditor of practice are issued a certificate of registration to the new audit practice was signed on the audit report and report the results of the work reviewed.
3. practice Auditors must indicate the number of the registration certificate of practice Auditor on audit reports and reports reviewed work results.
4. Auditors practicing not signed audit reports and reports reviewed work results when certificate registration audit expired or no longer of value.
Article 8. Registration certificate of practice auditor expired or no longer worth 1. Registration certificate of practice auditor expired or not valid in the following cases: a) the certificate of registration expiry of audit;
b) certificate of registered auditor is revoked;

c) during the suspended auditors audit practice;
d) auditor profession no longer work and the termination of the employment contract to do the whole time in the audit business indicated on the registration certificate of practice audits;
DD) labor contract to do the whole time in the audit business expiry or termination or the change leads to no longer guaranteed employment contract made the whole time as defined in paragraph 3 of article 3 of this circular;
e) permits in Vietnam of the auditor is the practice of foreign expired or no longer of value;
g) auditors of practice does not continue the practice auditor;
h) termination of auditing business operations, dissolution, bankruptcy, merger, split, split, merge, convert forms of ownership;
I) Auditors practicing penalty in prison according to the statement by the Court;
k) other circumstances as stipulated by law.
2. The auditor will practice names from the list of registered Auditors in the audit business within 15 days from the date the certificate of registration audit expired or no longer of value.
Article 9. Re-issuance of certificates of registration to practice audit 1. Registration certificate of practice audit was level again in the following cases: a) the certificate of registration expiry of audit;
b) certificate of registration audit is lost;
c) registration certificate to practice auditing.
2. for the registration certificate to practice auditing expiry, if the auditor to continue practice audit practice, the submission of grant proposals back to the registration certificate of practice audit. The time limit for submission of grant proposals back slowly for 60 days before the expiry date of the certificate of registration audit.
3. recommended records reissued certificate registration audit for cases registered certificate expiry audit include: a) petition reissued certificate registration audit according to the form prescribed in Annex number 02/ĐKHN attached to this circular;
b) 2 color photos 3x4cm was taken on a white background within a period not exceeding six (6) months as of the date of submission of registration audit practice;
c) the documents prescribed in paragraph 2, paragraph 4, paragraph 8, Article 9, paragraph 4 to this circular if there are changes in comparison with the last registration.
4. recommended records reissued certificate registration audit for the registration certificate to practice auditing is lost, corrupted, including: a) petition reissued certificate registration audit according to the form prescribed in Annex number 02/ĐKHN attached to this circular;
b) 2 color photos 3x4cm was taken on a white background within a period not exceeding six (6) months as of the date of submission of registration audit practice;
c) certificate of registration of the old audit practice for the registration certificate to practice auditing.
5. The Ministry of finance to consider, again registered certification auditing for practicing Auditors within a period of 15 days from receipt of valid records and practicing auditors ensure qualified, sufficient and proper fees order and the provisions of article 5 of this circular. The case of rejection, the Ministry of finance to answer in writing and stating the reason.
6. The term of the registration certificate of practice audit level again for cases specified in point a of paragraph 1 of this article is the time limit as prescribed in clause 2 6 of this circular; for cases specified in point b, point c of paragraph 1 of this article is the duration of a certificate has been lost, broken.
Article 10. Adjust the registration certificate of practice audit 1. Registration certificate of practice audit be adjusted when changing Auditors where registration audits that the certificate of registration has been issued are still deadlines.
2. The records suggest adjusting the registration certificate of practice audit include: a) petition to adjust the registration certificate of practice audit according to the form prescribed in annex No. 03/ĐKHN attached to this circular;
b) 2 color photos 3x4cm was taken on a white background within a period not exceeding six (6) months as of the date of submission of registration audit practice;
c) the documents prescribed in paragraph 2, paragraph 8, Article 9, paragraph 4 of this circular;
d) the documents prescribed in paragraph 4 Article 4 this circular if there are changes in comparison with the nearest practice registration;
DD) certificate of registration unless the old audit was filed again registered certificate of practice when expired or no longer of value under the provisions of paragraph 4 article 14 of this circular.
3. The Ministry of finance to review, adjust the registration certificate of practice Auditors for audit of practice within a period of 15 days from receipt of valid records and practicing auditors ensure qualified, sufficient and proper fees order and the provisions of article 5 of this circular. The case of rejection, the Ministry of finance to answer in writing and stating the reason.
4. The term of the certificate of registration of audit adjustments is the deadline of the registration certificate of the old audit practice.
Section 3 MANAGING and PUBLICIZING the LIST of AUDITORS AUDIT PRACTICE article 11. Public information about the Auditors of practice 1. The Ministry of Finance regularly updated and publicly on electronic information page of the Ministry of finance the following information: a) the list of Auditors in each audit business;
b) list of candidates to practice suspended the audit practice;
c) practised Auditors list revoked the registration certificates of practice audits;
d) list of practice Auditor Certified Auditor registration expired or no longer of value.
2. The Ministry of finance will complement the practice auditor name to list publicly registered Auditors in each audit business within 15 days from the date the certificate of registration was issued, audit level, adjusted or will remove the name auditor of practice from the list of publicly registered Auditors in each of the businesses payment within 15 days from the date the certificate of registration audit expired or no longer of value.
Article 12. Suspension of practice audit 1. Auditor practice suspended practice audits in accordance with the law in the following cases: a) Has serious breach of professional or serious breach of audit standards, professional ethics standards on accounting, auditing;
b) does not approve regulations of the competent bodies of the inspection, the inspection concerning audit practice activities;
c) sanctioned administrative offense of independent audit activity twice within a period of thirty-six (36) months continuously;
d) auditors of practice do not have enough hours of updated knowledge annually as prescribed by the Ministry of finance;
DD) auditors of practice does not perform the responsibilities of the auditor of practice stipulated in article 14 of this circular;
e) other circumstances as stipulated by law.
2. The Ministry of Finance has the authority to suspend the audit practice and send the decision to the person who suspended the audit business, where the person is registered.
3. During the suspension of practice audit, auditors conduct not continued to sign audit reports and report the results of the work reviewed. When the time runs out the suspension of the audit practice: a) auditors of practice if the secured the provisions of article 3 of this circular and the certificate of registration audit has been granted longer deadlines and the value of practice audit. The Ministry of finance will complement the practice auditor name to list publicly registered Auditors in the audit business within 15 days of the end of the suspension period of the audit profession;
b) auditors of practice still guarantee the provisions of article 3 of this circular but registered certificate expiry of the audit procedures recommend reissuing certificate registration audit. The record level again registered certificate of audit regulation in paragraph 3 article 9 of this circular;
c) Auditors practicing registered certification audit practice longer duration but no longer guarantees the provisions of article 3 of this circular shall not begin the audit practice.
Article 13. Revocation of certificate of registration to practice auditing 1. Auditors practicing revoked certificate of registration audit in the following cases: a) fraud, fake registration documents of practice to be eligible to be issued a certificate of registration to practice auditing;
b) suspended the audit practice twice in thirty-six (36) months continuously;
c) convicted by judgement of the Court has legal effect;
d) revoked certificate of Auditor;
DD) other circumstances as stipulated by law.
2. The Ministry of Finance has the authority to revoke the certificate of registration audit and submit the decision to the revoked certificate, audit the business where the person is registered.
3. The revocation of certificates of registration to practice auditing not continued to sign audit reports and report the results of the work reviewed and must return the certificate of registration for the financial audit as defined in paragraph 4 article 14 of this circular.
4. The person is revoked certificate of registration audit practice not recommended level certificate of registered Auditors within a period of twelve months from the date of the decision to effect recovery. Recommended records reissued certificate registration audit provisions in paragraph 3 article 9 of this circular.
Article 14. Responsibility of the auditor practice 1. The latest was on 31 August, auditors of practice must submit the report maintains the auditing practice conditions for the Ministry of finance through the audit business according to the form prescribed in annex No. 10/ĐKHN attached to this circular.

2. The notice in writing to the Ministry of finance is at the latest 15 days from the date the certificate of registration audit expired or no longer of value to the case specified in point d, DD, e, h, paragraph 1 article 8 of this circular form specified in Appendix No. 08/ĐKHN attached to this circular.
3. the text submitted to audit the business about not continuing practice audit as defined in point g clause 1 article 8 of this circular is at the latest 15 days before the date of the audit practice continued.
4. Return the registration certificate to the former auditing practice for the Ministry of finance through the auditing business slows down for 15 days from the date the certificate expired or no longer of value to the case provided for in point b, d, e, f, g, h paragraph 1 article 8 of this circular, unless the certificate of registration of the audit practice was filed in records suggest adjusting the registration certificate of practice audit.
5. The notice in writing to the Ministry of finance when the sanctioned administrative violations in the field of the latest audit is 15 days from the day the decision to sanction the effect.
6. do not use the certificate of registration audit has been discontinued or is no longer valid for the activities of the audit profession.
7. The auditor is registered to practise in the audit business but at the same time as the representative under the law, the Director (Deputy Director), Chairman of the Board, President, Board Member, Chief Accountant (or charge), accountant, internal auditor or other titles in the unit another organization, the auditor must practice notice in writing to the Finance Ministry 15 days from start or stop taking the job or there is a change in working time, titles in the unit.
8. Provide periodic information or irregular activity related to its auditing practice at the request of the Ministry of finance.
9. Observance of the regulations on inspection, check the registration audit practice of the Ministry of finance.
10. Other responsibilities prescribed by law.
Article 15. The responsibility of the business audit and legal representative of the enterprise audit 1. Management Auditor registration audit in his unit.
2. the legal representative of the enterprise audit has the responsibility to consider, review and sign the registration documents of practice audit and report maintain conditions of practice of Auditors registered in his organization.
3. Responsible for summing maintains the auditing practice conditions of Auditors registered in his unit, according to the form prescribed in annex No. 11/ĐKHN attached herewith enclosed the report maintains the auditing practice conditions of each auditor sent to the Ministry of Finance on 31 August.
4. The notice in writing to the Ministry of finance is at the latest 15 days from the date the certificate expired or no longer of value to the case specified in point d, e, f, g, h, i paragraph 1 article 8 of this circular.
5. Return the registration certificate to the former auditing practice for the slowest is 30 days from the date the certificate of registration audit expired or no longer of value to the case provided for in point b, d, e, f, g, h, i paragraph 1 article 8 of this circular.
6. The notice in writing to the Ministry of finance is at the latest 15 days after a change in the list of Auditors registered with the practice of the Ministry of finance including change between head office with branches or between the branches of the business audit according to the form prescribed in annex No. 09/ĐKHN attached to this circular.
7. for the registration certificate to practice auditing longer duration but labor contracts make the whole time of the Auditor in the audit business expiry and practicing Auditors still continue to practise in the audit business to continue signing new labor contracts or to renew the labor contract. Audit business must submit a copy of the new labor contract for the Ministry of finance at the latest ten (10) days prior to the contract expiry.
8. When there is a change in working time provisions in labor contracts make the whole time in the registration records of the audit practice Auditors to audit the business practice to notify in writing to the Ministry of finance attached a copy of the new labor contract concluded with the slowest Auditors is 15 days from the date of the change.
9. non-audit businesses used the registration certificate of practice of Auditors audit practice has moved out of his unit or the certificate has expired or is no longer valid for the activities of the audit profession.
10. Other responsibilities prescribed by law.
Chapter III the TERMS of the IMPLEMENTATION of article 16. Transitional provisions within a period of three years from the date of the independent auditors to the law in force, the person who has been granted the certificate of the auditor before 01/01/2012 audit practice registered under the provisions of this circular, without ensuring the conditions of the actual time of making audit specified in point b of paragraph 1 of article 3 of this circular.
Article 17. Effect 1. This circular has effect from the day 1/3/2013.
2. the Auditors have registered for 2013 before 1/3/2013 only signed audit reports and reports reviewed work results to the end of June 30, 2013.
3. From 01/10/2013 onwards, only the auditor of practice are issued a certificate of registration to practise auditing in accordance with circulars recently signed audit reports and report the results of the work reviewed.
4. The regulation on registration of audit of the auditor and management practice of Auditors specified in circular No. 64/2004/TT-BTC on 29/6/2004 guidelines for implementing a number of articles of Decree No. 105/2004/ND-CP dated 30/3/2004 on independent audit expired from the date of this circular are enforceable.
Article 18. Organizing Director of the accounting and auditing mode, the auditing business, auditors of practice and individual organizations concerned is responsible for the implementation of this circular.