Circular 133/2012/tt-Btc: Provisions On The Examination And Certification Auditors And Accounting Practice Certificate

Original Language Title: Thông tư 129/2012/TT-BTC: Quy định về việc thi và cấp Chứng chỉ kiểm toán viên và Chứng chỉ hành nghề kế toán

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The CIRCULAR regulates the examination and certification Auditors and accounting practice _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base accounting Law No. 03/2003/QH11 on 17/6/2003;
Independent audit pursuant to the law No. 67/2011/QH12 on 29/3/2011;
Pursuant to Decree No. 129/2004/ND-CP dated 31/5/2004 of the Government detailing and guiding the implementation of some articles of the law applied in accounting operations;
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;
Proposal of the Director of audit and accounting mode;
The Minister of Finance issued a circular regulating the exam and certification Auditors and accounting practice.
Chapter I GENERAL PROVISIONS article 1. Scope this circular regulates the examination and certification Auditors and accounting practice certificate as stipulated in point c of paragraph 2 article 11 independent accounting Law and the provisions of article 57 of law and accounting.
Article 2. Application object 1. Test object as defined in article 3 of this circular.
2. the examination Board Auditors and accountants to practice State level (hereinafter referred to as the Council).
3. Organizing the profession of accounting, auditing.
4. organizations and individuals relevant to the examination and certification Auditors and accounting practice.
Chapter II SPECIFIC PROVISIONS section 1 ORGANIZATION of the TEST of article 3. The Vietnam competed subjects or foreigners have enough test conditions specified in article 4 of this circular.
Article 4. Test conditions 1. Takers accounting practice certificate must have the following conditions: a) business conduct quality, honest, incorruptible, consciously obey the law;
b) has a university diploma of specialization in finance, accounting, auditing;
c) Have actual work time on finance, accounting, and auditing from 60 months from graduation month recorded over the decision to graduate or postgraduate study to the time of evaluation;
d) Filed in full, right profile form and the prescribed fee;
DD) not belonging to the object specified in item 1 and item 2 Article 51 of the law on accounting.
2. The test certificate auditor must have the following conditions: a) business conduct quality, honest, incorruptible, consciously obey the law;
b) has a university diploma of specialization in finance, banking, accounting, auditing; or by university graduates in other disciplines and in total number of units of study (or school) subjects: finance, accounting, audit, analysis of financial activity, from 7% Tax on the total process (or classes) of the course; or by university graduates in other disciplines and have a degree, certificate, complete the courses by professional organisations of international accounting, auditing level to ensure that the provisions of article 9 of this circular;
c) Have actual work time on finance, accounting from 60 months from graduation month recorded over the decision to graduate or postgraduate study to the time of evaluation; or the actual time as Assistant Auditor in the audit business from 48 months from the month recorded over the decision to graduate or postgraduate study to the time of evaluation;
d) Filed in full, right profile form and the prescribed fee.
Article 5. Evaluation profile 1. The first register to obtain the certificate of auditor or accounting practice certificate, test records include: a) registered Votes certified by the Agency, the unit where the work or the local Committee's place of residence, size 3 x 4 new color photo taken within 6 months and stamped according to the form prescribed in annex No. 02a or 809 number appendix attached herewith the enclosed confirmation of time doing actual work in finance, accounting and audit, signed by the legal representative and stamped by the certifying bodies, the unit according to the form prescribed in annex No. 6 attached to this circular;
b) copies are attested certificates or passports;
c) curriculum vitae confirmed by the Agency, where units are the work of the local people's Committee or the place of residence;
d) a copy of the certificate, qualification for the competition certificate accounting practice as defined in point b of paragraph 1 article 4 and for people taking the Certified Auditors as defined in point b of paragraph 2 article 4 this circular, certified by the organization level or the certified Agency. If is by university graduates in other subjects, they must submit the attached transcript have attested to specify the number of units of study (or classes) of all disciplines. The case of the contest submitted by the master, the doctor then must submit the attached transcript of study master degree, PhD degree has clearly attested;
DD) 3 color photos, size 3 x 4 new taken within 6 months and 8 envelopes stamped and stating them, the name, the address of the recipient.
2. The person who registered the exam did not reach the required test or exam exam or exams yet subjects continued to reach the total score prescribed in clause 4 Article 18 of this circular, the record for competition include: a) registered Votes certified by the Agency, the unit where the work or the local Committee's residence color photo, size 3 x 4 new taken within 6 months and stamped according to form prescribed in Appendix of Annex number 809 or 02a attached herewith;
b) copy of certificate of scores of the exam before the exam Council informed;
c) Photo and envelope as prescribed in paragraph 1 of this article the DUS points.
3. The certificate of practice accounting wants contest registration certificate auditor, contest profiles include: a) registered Votes certified by the Agency, the unit where the work or the local Committee's place of residence, size 3 x 4 new color photo taken within 6 months and stamped according to the form prescribed in annex No. 809 attached to this circular;
b) copies are attested certificates or passports;
c) curriculum vitae confirmed by the Agency, where units are the work of the local people's Committee or the place of residence;
d) certified copies of certificates of practice accounting;
DD) Photo and envelope as prescribed in paragraph 1 of this article the DUS points.
4. test record by the Council uniform form released exam. Registrants must apply for the Board exam or unit is the authoritative examination within the time limit according to the notice of the competition Council.
5. The unit test application applications only when the person registered, filed papers on full and sufficient fees for competition.
6. contest fee is refunded to the person not eligible for competition or the application does not take the exam within 10 days from the date the examination Council announced the list of candidates eligible to contest.
Article 6. Exam content 1. People take the practice exam 4 examination accounting: (1) economic law and business law;
(2) finance and financial management;
(3) taxation and tax management;
(4) financial accounting, management accounting.
2. The test certificate examination 7 auditor exam: (1) economic law and business law;
(2) finance and financial management;
(3) taxation and tax management;
(4) financial accounting, management accounting;
(5) the audit and assurance services;
(6) analysis of financial performance improve;
(7) foreign language level C of 1 in 5 languages: English, Russian, French, Chinese, Germany.
3. The certificate of practice accounting certificate exam candidates must contest the following tests: (1) audit and assurance services;
(2) analysis of financial performance improve;
(3) foreign language level C of 1 in 5 languages: English, Russian, French, Chinese, Germany.
4. The content of each exam covers both the theory and the application in situations prescribed exercises in Appendix No. 1 to this circular. The Finance Ministry is responsible for drafting, updating and publicizing content, course materials, program review, auditors certificate and certificate of accounting practice.
5. The person who registered the first certificate accounting practice to contest at least 2 test prescribed in paragraph 1 of this article. The first register certificate candidates must register at least 4 test prescribed in paragraph 2 of this Article.
Article 7. Each exam test protocol specified in the paragraph 1, item 2, item 3 article 6 of this circular (except foreign language exam), the person must make a written exam in time 180 minutes. Foreign language tests, people must make a written exam during the 120 minutes.
Article 8. The Organization of the competition 1. Board Exam held at least once a year the competition in the third quarter or the fourth quarter. Before the contest for at least 60 days, the official notice board exam on the mass media about the conditions, standards, time, location, and other necessary information related to the exam.
2. at the latest within a period of 60 days from the end of the exam, Board Exam is the exam results of each test and inform people. Special cases should extend the time of publication, the President of the Council contest decided but time lasted no more than 30 days.
Article 9. Diploma, certificate by the professional organisations of international accounting, auditing, issuing certificates courses completed by the professional organisations of international accounting, auditing level is recognized as specified in point b of paragraph 2 article 4 this circular if the same time satisfying the following conditions : 1. Professional organisations of international accounting, auditing, issuing the certificate must be a member of the International Federation of Accountants (IFAC) has established a representative office or branch operations in Vietnam.
2. Organization of international professional accounting, auditing has signed cooperative agreements on coordinated examination program certified professional auditors with Vietnam's Finance Ministry.

3. The program, the contents of the course are awarded diplomas, certificates must have a total unit (or lessons) on finance, accounting, and auditing from 500 to 600 lessons.
4. learning content, and to grant diplomas, certificates for the student when completing the courses must be done uniformly in all countries where the international organization of the profession of accounting, auditing has a representative office or branch of activity.
Section 2 COMPLETING EXAMINATION ORGANIZATION for ACCOUNTING SPECIALIST CERTIFICATE or CERTIFICATE of FOREIGN AUDITORS article 10. Test conditions and test content, test 1. Those with accounting specialist certificate or the certificate of the Auditors the professional organisations abroad are Vietnam's Finance Ministry admitted, like to be certified auditor or a professional accounting of Vietnam must test testing knowledge of the law of Vietnam.
The case held the accounting specialist certificate or certificate of Auditor is competent State agencies (not professional), the contestants must be members of professional organisations of accounting, auditing and professional organisations that are members of the International Federation of Accountants (IFAC). Academic content and contest to the accounting specialist certificate or certificate of auditor must equal or exceed the academic content and contest under the provisions in article 6 of this circular.
2. Professional organisations abroad are Vietnam's Finance Ministry admitted must have the following conditions: a) is a member of the International Federation of Accountants (IFAC);
b) with content learning and exam certificate auditor and accounting practice certificate equivalent or higher content of study and examination as specified in article 6 of this circular.
3. Professional organisations abroad are Vietnam's Finance Ministry admitted the accounting specialist certificate or certificate of Auditors include: a) the certified accountant Association (The Association of Chartered Accountants-ACCA);
b) Association of Certified Accountants (CPA Australia).
4. The celebrated foreign occupation has not yet named in paragraph 3 of this article when there is enough conditions specified in paragraph 2 of this Article shall be the Ministry of finance Vietnam acknowledges the accounting specialist certificate or certificate of Auditor.
5. exam content testing to certification Auditors consist of: (1) economic law and business law;
(2) finance and financial management;
(3) taxation and tax management;
(4) financial accounting, management accounting;
(5) the audit and assurance services.
6. the content of the exam testing to certification consists of the accounting practice section (1), (2), (3) and (4) the provisions of paragraph 5 of this Article.
7. The content, the test requirements specified in Appendix No. 1.
8. Who is eligible to the provisions in clause 1 of this article, participating and meet the requirements of the competition between the Vietnam Ministry of finance with the ACCA exam exemption section (1), (3) the provisions of paragraph 5 of this Article.
9. The language used in the test is Vietnamese.
10. Time is 180 minutes for all 5 modules. Section 4 then participants time is 145 minutes. Section 3 participants, the exam time is 110 minutes.
Article 11. Evaluation profile testing 1. Evaluation records include: a) registered Votes certified by the Agency, where units are the work of color photo, size 3 x 4 new taken within 6 months and stamped according to the form prescribed in annex No. 02 c attached to this circular;
b) Vietnamese translation, copies are certified accounting specialist certificate or certificate of foreign Auditors;
c) documents (including Vietnamese translation have attested if a document in a foreign language) prove people are members of professional organisations;
d) 3 color photos, size 3 x 4 taken within 6 months and 8 envelopes stamped and stating them, recipient name, address;
DD) copy Paper identity certificate or passport;
e) curriculum vitae confirmed by the Agency, where units are the work of the local people's Committee or the place of residence;
g) documents containing conditions prescribed in clause 2 article 10 for foreign professional institutions subject to the provisions of paragraph 4 Article 10.
2. test record by the Council uniform form released exam. The registrant must submit the application for examination at the latest 30 days before the exam.
Article 12. Test results 1. Examination scores are 100 ladders. Scores dots from 1 point.
2. for qualifying exams to certificate of Auditor, the test is satisfactory is reached from 70 upwards or from 42 points or more for the person who received the part (1) and (3) or section from 56 points back up to the received section (1) or (3). For completing the exam for certified accounting practice, the test is satisfactory is reached from 56 points back up. Results are reported for each contest.
3. The examination results achieved by the Ministry of finance Auditors certificate or certificate of accounting practice.
4. Other regulations made under this circular.
Section 3 BOARD EXAM AUDITORS and ACCOUNTANTS to PRACTICE STATE LEVEL article 13. Board Exam Auditors and accountants to practice State level 1. Examination by the Minister of Finance established pursuant to the recommendations of the Director of audit and accounting mode and the Director of the Organization Department.
2. the examination Board is responsible for organizing the exam Auditors and accountants of practice prescribed by the Ministry of finance. In each test, the Chairman of the Board exam to exam Board, the Board considered the examination, examination and Board re-assessed (if necessary).
Article 14. Composition Board Exam 1. Examination Council was established for each exam. Composition Board Exam not more than 10 persons, including: a) the Chairman of the contest was the leader of the Ministry of finance or Chief level leaders are authoritative Finance Minister;
b) 4 Vice President, is leader of the Service mode of accounting and auditing, leadership Service Organization Department of the Ministry of finance, the leader of the professional organisations of accounting, auditing, including leadership Service accounting and auditing mode is Vice Chairman;
c) a fellow Secretary and Councilor contest is representative of a number of units of the Ministry of finance.
2. An individual is not involved as members of the Board examination more than 3 consecutive examinations, except for the particular case by the Minister of finance decides.
3. The father, mother, son, brother, siblings, wife (or husband) of yourself (or your spouse) for competition the competition would not be involved in the Board exam and all relevant parts of the exam.
4. Participants tutoring, exam review guide would not be joining as Board members, out the examinations, examination, exam browser (including the first examination and examination FCE) exam. Members of the Board of the competition would not be participating in lectures, tutorials, study guides, exam review. Who have joined first examination shall not be taking FCE examination.
5. the Board's examination offices put at the Service of accounting and auditing mode, the Ministry of finance.
6. Help for the Board exam there standing by the Director of accounting and auditing mode and the Director of the Organization Department proposed Chairman of the contest decided to establish. Permanent Nest components do not exceed 11 people.
7. Functions and tasks of the Department by the Board Exam established and implementation including permanent Nest, Board Exam, Board Exam, examination, considered the Board re-assessed according to the regulations of the Ministry of finance.
Article 15. The working mode of the examination 1. Board Exam work under the collective modes. The decision of the competition Council be adopted when at least 2/3 of the comments of the Board members.
2. the competition Council used the seal of the Ministry of finance during the period of operation.
3. the competition Council used the administrative time to organize the meeting and activity in the mission and powers of the competition Council. The examination Board members be remuneration from the fee according to the price level are the Ministry of finance.
4. The program and the content of the exam Board session must be notified in writing to the members prior to the meeting of 5 November.
Article 16. The responsibilities and powers of the Board Exam 1. Public announcement of the plan on the mass media.
2. Receiving, inspection records, prepare and approve a list of contestants.
3. Construction of the examinations, the answers for each exam.
4. organizations considered competition, examination.
5. General examination results in each test process approved by the Finance Ministry.
6. Publish exam results and announce the score for each of the contestants according to the Finance Ministry's approval.
7. Organization of the FCE exam results if people have requested.
8. Preservation, archiving the examinations, tests and documents related to the exams until delivered pursuant to the Ministry of finance.
9. the proposed initiative or involved in finalizing the rules of the contest and the Certified Auditors and accountants practising certificate when required.
Article 17. The duties and powers of the competition Council members 1. Chairman of the Board Exam: a) is responsible for implementation of the duties and powers of the regulatory board exam in this circular;
b) assigned responsibility for the Vice President and former Board Member contest;
c) decided to establish the Board, the Board considered the examinations exam, examination and Board re-assessed;
d) organized the exam and answers are sealed, the selection examinations, answer according to content, the program has rules, ensuring the absolute secret examinations, answers before the examination; If necessary, the invited experts review the examinations;
DD) report to the Minister of finance results of the exams;
e) authorize Vice Chairman Executive Board Exam Board's work contest in case of absence.
2. Vice Chairman Board Exam: the regular work of the Executive Board exam as assigned by the President of the Council.
3. the Vice Chair and the Commissioners Board Exam: make the work as assigned by the President of the Council.
4. A fellow Secretary Board Exam: a) held the reception profile of candidates, the Board Exam test list review;
b) prepare necessary documents of the Board exam and write the minutes of the meetings of the competition Council;

c) Established a list of candidates eligible to contest, the list of countries which are not eligible for competition the competition Council approved and publicized a list of the successful candidates on the website of the Ministry of finance;
d) acquisition of a breach of discipline contest for candidates the Board exam review;
DD) other work by the Chairman of the competition assignment.
Section 4 EXAMINATION RESULTS, reserve, APPROVE, CANCEL the EXAMINATION RESULTS Article 18. Exam results exam results, reserve, satisfactory exam 1. Exam requirements: Is the subjects pass from point 5 above dot score 10 and from 50 points upwards if scaled 100 points (only for foreign language subjects).
2. Reserve the examination results: the point of the test was satisfactory reserve 3 years from the year of the first exam (year round). For example, the competition in 2012, the year the computer is 2012, 2013, 2014.
In time, people are sitting exams or tests yet to contest the competition tests not yet satisfactory or raise the point as defined in paragraph 3 of this article, but each test are fullest competed 3 times (including the first time).
3. The test points: Who meet the requirements of the tests specified in the paragraph 1, item 2, item 3 article 6 (except foreign language tests) but not yet satisfactory examination prescribed in clause 4 of this Article shall be the choice of the exam to register contest points within the exam 3 times as defined in paragraph 2 of this Article. The case competition points, the results attained by the highest test scores of times.
4. Satisfactory performance: a) for test case certificate accounting practice: people meet the requirements in all four tests prescribed in clause 1 article 6 and have a total score from 25 points above is satisfactory examination;
b) for test certificate Auditor: takers meet the requirements at all 7 tests prescribed in clause 2 article 6 and have a total score of test subjects (except foreign language exam) from 38 points upwards is reached requires contest;
c) for certificate cases accounting practice test certificate Auditor: takers enrolled all three tests prescribed in paragraph 3 article 6 and have a total score of test subjects (except foreign language exam) from 12.5 points and above is satisfactory.
5. satisfactory test takers as defined in art. 4 this certificate accounting practice and people meet the requirements under the provisions of point b or c paragraph 4 this is certified auditor.
Article 19. Approval of competition results 1. Board exam based on the examination results of each test to the General list of exam results exam each contestant's submission to the Ministry of finance approved for each exam.
2. within 15 days from the date of publication of examination results, people have the right to apply for a FCE exams sent President contest. Case the re-assessed the results obtained under point appeal.
Article 20. Cancel the examination results 1. Results of all tests will be canceled in the following cases: a) most of the time reserved but still not reach the total score according to the requirements prescribed in paragraph 4 to article 18 of this circular;
b) one of the tests was 3 times but have yet to meet the requirements as specified in clause 1 Article 18 of this circular.
2. The exam results be canceled if it wants to continue the contest then have to retest all the tests prescribed in paragraph 1, item 2 or item 3 article 6 of this circular.
Article 21. Certificate of scores based on exam results have been approved by the Ministry of finance, the Chairman of the Board of certification examination scores for each of the participants (Appendix No. 03a, annexes, annex No. 218 k 03b number). Certificate of test scores as a basis to set up application contest tests yet, retest the test not yet satisfactory or contest to lift point (for students not yet sufficient competition or not satisfactory enough tests).
Section 5 CERTIFICATE of AUDITOR or ACCOUNTING PRACTICE CERTIFICATE Article 22. Certificate of auditor or accounting practice certificate 1. Within 45 days of the exam results, the Ministry of finance Auditors certificate or certificate of practice of accounting for the results achieved.
2. auditor certificate (annex No. 4) or accounting practice certificate (Appendix No. 5) was given directly to the person granted the certificate or the authorized person who is granted; the case is lost will not be given back.
3. auditor certificate and certificate of accounting practice have legal value to the registration audit, accounting practice under the provisions of the current law on audit practice, accounting practice.
4. The fee for Certified Auditors and accountants of practice made under the provisions of the Ministry of finance.
Item 6 HANDLE VIOLATIONS of Article 23. Handle violation for taking the contest 1. The violations against people taking the exam include: a) Bring these documents, unauthorized items into the area to do the examinations, examination room, examination room;
b) Lack of responsibility in preparing for the exam, do affect the results of the test;
c) falsify the truth about the profile of candidates;
d) directly solve for the contestant during contest;
DD) disclose the number allows the test;
e) sawn timber number, test the switch Rating or scores of candidates;
g) Do loses the test of contestants when collecting the test, shipping, storage, examination;
h) fix, add to the article made by entrants;
I) Cure points on the test, on the report on the examination or in the table of General points;
k) disclose exam, exam answers; buy, sell the examinations, exam answers;
l) Take examinations beyond competition or take items from outside the area contest during the exam;
m) fraud examinations are held.
2. Participants of the contest made the violation of the provisions in paragraph 1 of this article being involved suspension of examination organization examination immediately after violations were discovered at the same time depending on the level of violation could be personnel management agency decision handled in accordance with the relevant legislation , may accompany the prohibition took the work relevant to the Council contest from 1 to 5 years.
Article 24. Handle violation for students 1. Warning for first contestants behaving talk, Exchange items with other people.
2. Set the minutes and minus 25% of the test score for the second contestant talking behavior, Exchange items with other people.
3. Suspend the contest if any one of the following violations: a) infringing upon has been established thereon regarding talk, swap articles with other people;
b) Brought into the examination room materials and prohibited items brought into the examination room during the examination generator from the start to the end of the hour exam (including used or not used);
c) use the materials, technical means of collecting, transmitting, recording, playback, recording, the device contains information that can be use to test under any form whatsoever, including inside and outside the examination room;
d) Turn scrap paper or exam for other contestants or scrap paper or other participant's exam;
DD) deliberately not submit exams, so enraged tear another's exam or exams of others to submit their exam.
4. The contestant was suspended from competition in the discipline when the test subjects would be no points (0) in it; right out of the examination room as soon as the officers considered the contest up a suspended contest and have the decision of the head of test scores; to submit assignments and examinations for officers to consider competition and just be out of the competition area after 2/3 of the time that subjects; Don't be the next exams and canceled the results of that exam exam.
5. Cancel the examination results and will be deprived of the right to participate in the next two years or recommend competent agencies prejudice criminal liability for those countries which have one of the following violations: a) SWAT officers regarded the contest, officials organized the exam and the other contestants;
b) disruptive loss of security and order in the area considered competition, causing serious consequences for the test;
c) perjury-profile contest, contest or competition to households households.
6. The disciplined candidates must be announced to the contestants know. If the contestant violating in the process that is not subject to sign the minutes, the two officers considered competition to sign the minutes confirmed violations of the contestant. If the middle of officials considered as competition and Growth scores are not agreed about how to handle the comments stating the two sides on the minutes for reporting Chief Considered the deciding contest.
Article 25. Handling violations during examination 1. The exams were marked with signs of questionable organizations collective dots, if sufficiently accurate to base the examination officers and head of examination subjects the conclusion is the fault of the candidates except 25% of test subjects, the whole point of that competition.
2. For no points (0) for the test written on paper is not properly defined or identified after the exam is deliberately written in font types, different ink types.
3. for the test were crumpled by the other contestants so enraged tear shall be based thereon considered competition, conducting normal dots and recognition of examination results.
Article 26. Auditor certificate revocation, certificate in accounting practice 1. The Certified Auditors and accountants practising certificate is revoked in the following cases: a) Declaration not honest about the process and the time working, work experience in the profile to qualify for competition certificate certification Auditors and accounting practice.
b) repairs, tampering or cheating on qualification, the certificate to be eligible for competition certificate certification Auditors and accounting practice.
c) Contest other people or households thanks to other people contest households in the exam certificate certification Auditors and accounting practice.
d) other circumstances as stipulated by law.
2. The Ministry of Finance has the authority to revoke a certificate, certificate of Auditor accounting practice.
Chapter III IMPLEMENTATION article 27. Transitional provisions

The contest, the contest thematic points yet, retest the thematic contest yet satisfactory, considering the point reached, reserve the examination results of people who competed to auditors and accounting practice certification exam from 2011 onwards continued by regulation issued pursuant to decision No. 94/2007/QD-BTC dated 16/11/2007 of the promulgation of regulation and certification Auditors and accounting practice certificate and circular No. 171/2009/TT-BTC on 24/8/2009 of the Ministry of finance about the amendments and supplements to some articles of the regulation and certification Auditors and accounting practice certificates issued together with decision No. 94/2007/QD-BTC dated November 16, 2007 by the Minister of Finance the remainder of the 31/12/2013.
Article 28. Effective enforcement of this circular effect since October 25 September 2012 and replaces decision 94/2007/QD-BTC dated 16/11/2007 of the Ministry of Finance issued regulation and certification Auditors and accounting practice certificate and circular No. 171/2009/TT-BTC on 24/8/2009 of the Ministry of Finance on the amendments , the addition of some articles of the regulation and certification Auditors and accounting practice certificates issued together with decision No. 94/2007/QD-BTC dated November 16, 2007 by the Minister of finance.
Article 29. Organizing Director of the accounting and auditing mode, Director of the Organization Department, Chairman of the competition Council and Auditors practising accountants, heads of relevant units responsible for the implementation of this circular.