Circular No. 201/2009/tt-Btc: Implementation Guides The Organization Fostered And Refresher Certificate Chief Accountant

Original Language Title: Thông tư 199/2011/TT-BTC: Hướng dẫn thực hiện việc tổ chức bồi dưỡng và cấp chứng chỉ bồi dưỡng Kế toán trưởng

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FINANCE MINISTRY
Number: 199 /2011/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, December 30, 2011

IT ' S SMART

The guide to the organization of the fostering and the certificate of accretion of the Chief Accounting

_________________________

- Eat the Code. 03 /2003/QH11 June 17, 2003;

Base of Protocol 128 /2004/ND-CP 31 May 2004 of the Government on Regulatory Regulation and Guide to some of the provisions of the Accounting Law in the State and Decree Numbers. 129 /2004/ND-CP 31 May 2004 of the Government on Regulatory Regulation and Guide to some of the provisions of the Accounting Law in Business Activity;

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

The Head Finance Ministry performs the organization of the fostering and the certificate of restitution of the chief accounting as follows:

What? 1. The purpose, the request for fostering and acute reaccretion certificate

1. Trang, updated and systematized basic knowledge, intensive management of economic management, finance, accounting, audits for the object of the chief accounting fostering to enhance the capacity of economic management, finance, accounting organization, and accounting. It organizes the accounting apparatus and the director performs accounting work in the unit.

2. The standardization of expertise, financial services, accounting, audits, and organizational work organization, organizes the accounting apparatus for the chief accounting team in the national economy.

What? 2. The student standard attends the chief accounting fostering course

1. The Vietnamese attending the course of the chief accounting fostering must have the following standards:

A matter of a moral, honest, and pure, or of pure, and of a sense to the law;

b/With a professional degree, a career in finance, accounting, audit from a neutral order and a time of practical work on finance, accounting, audit, as follows:

-A minimum of 2 years or more from the date of the high school diploma. finance, accounting, audit;

-A minimum of 3 years or more from the date of the record on a neutral diploma or a senior in finance, accounting, audit;

c/There is an application, which confirms the timing of the actual financial, accounting, audit of the working agency, accompanied by a copy of a graduate certificate in finance, accounting, audit.

2. The foreigner with a Certificate of Accountant, Accounting Certificate, Certificate of Auditor or a graduate degree of foreign organizations (recognized by the Ministry of Finance of Vietnam) is attended by the application of fostering accounting by the order. You know, you're eligible to hold a law course for a foreign minister.

What? 3. The organizational form of fostering the chief accounting

The organization of the principal maintenance fostering course can be held to focus on a continuous or multiple term for a course but the actual time for a maximum course is no more than six months and has to ensure enough time, learning enough program content. according to the regulations on this message.

A class of maximum public accounting courses are not more than 100 students.

What? 4. Organizational Accounting for Chief Accounting

1. Training facilities, fostering (Academism, University College, College of Nursing) are held in the course of the nursing education course if there is sufficient following the following conditions:

a/With training functions, accretion in accounting, audits;

b/There is a minimum of 50% of the number of faculty members (Among the number of faculty lectures per course) from higher education, with at least five years of experience teaching in the field of economics-finance-accounting-audit;

c/There is sufficient conditions on the basis of matter, such as: The classroom, the bench, the writing board, the instrument, etc. for the course of the chief accounting for restitution.

2. Career-audits of accounting-audits in combination with training facilities, fostering adequate regulatory conditions at 1 Article to hold the course of nursing education.

3. Training facilities, fostering adequate provisions at paragraph 1 This would like to hold the course of repayment of the principal accounting for foreigners to be reviewed by the Ministry of Finance, written approval.

What? 5. The rights and responsibilities of the training facility, fostering in the organization of the chief accounting fostering course

1. The training facility, fostering sufficient conditions for the holding of the nursing principal accounting for the right:

a/The master implementation of the work involved in organizing a master's accounting course in accordance with the condition of his unit.

b/The tuition fees by the students who attend the course in accordance with the state regulation of education fees. The collection, management, and use of the proceeds of the tuition fees must be done in accordance with the rules of the existing law.

c/The certificate of accretion of the Chief Accounting Officer pursues to Article 9 of this Information.

2. The training facility, fostering sufficient conditions for the holding course of the accounting of the principal accountant:

a/Ensure that the student's standard is standard in accordance with Article 2 of this Information.

b/Accept the formal regulations and procedures that unlock the principal accounting fostering in accordance with Article 3 and Article 6 of this Information.

c/Organization, strict management of the maintenance of the chief accounting officer, ensure the right implementation, sufficient content, program, and time of learning in accordance with Article 10 of this Information.

d/Take serious examination of the rules of the exam, evaluation, classification of results and certificates in accordance with regulation at Article 7, Article 8, Article 9 of this Information.

/To oversee the inspection, oversight of the Ministry of Finance in the implementation of the provisions at Article 12 of this Information.

e/strict approval of the reporting modes by regulation at this message.

f/Take responsibility for the validity, the legalization of the Certificate of Compensation of the Accountant is granted by its unit.

What? 6. The procedure of organising the chief accounting fostering

1. The training facilities, fostering before the opening of the chief accounting fostering (each key) must submit to the Ministry of Case Finance, which includes the following documents:

a/Decision to unlock the Chief Accounting Officer of the Head of Training, fostering;

b/List of course students (Annex 01);

c/List of course faculty (Annex 02);

d/List of course management;

The program and the curriculum of the course.

2. The documents in the specified file set at 1 Article and other related documents such as: The teaching contract; the scoreboard and the certificate from the payment payment for the faculty of the faculty to the teaching; the scoreboard each attended the courses and had the faculty 's confirmation signatures; the photocoppy had the proof of the students' degrees; the application. The students ' exams must be held at a minimum course of five years from the end of the course.

The decision to recognize the results of a requirement for a Master of Accountant and List of students to obtain a course requirement (Annex 3) must be kept at a minimum course of 10 years since the end of the course.

What? 7. Contest results assessment

1. The evaluation of the results of the learning results is as follows:

The end of each part of the program must be held out of school for a minimum of 180 minutes.

2. The execution of the section is done in the form of writing. The school exam scores were graded on a 10-degree scale. The test under five points is not required.

3. Only students who guarantee a minimum of 80% of the time studying in the prescribed class for each of the new students are expected to attend that section. Only the students who reached each of the two lessons from the five points became available for the course of course.

4. End of the course of accounting for the chief accounting officer, the organizational course of the course results in the average score of the two exams. (FIRST EXAM) to evaluate in four categories:

-Good grades: The average score two runs out of eight or more points (of which there are no points below 7);

-What kind of difference is that the two-test average score is up to seven or more points to go up (of which there is no less than 6);

-On average: The average score two runs out of five points.

-Type not required: There is a test run of under five points.

The student had the right to reprogram one of the two unattended exams but was only rescheduled once. The reorganization of non-required students was made at the end of the course.

What? 8. Chief Accounting Certificate

1. Pho "Chief Accounting Certificate" (Annex 04) and Training Unit Number, the chief accounting fostering chaired by the Ministry of Finance and the unified management within the country.

2. The training facilities, fostering the principal accounting course must be responsible for tracking, managing the embryos only granted (the number received, the number of used, the number of unusable) and the 6-month term (1/1 and 1/7 annually) sent reports of the Finance Ministry to make the opportunity. All right, the whole country.

What? 9. Level "Chief Accounting Certificate"

1. Students who have the results of the average return exam (Students at the request) are trained by the head of the facility, fostering the decision to hold the course of the "Certificate of Accountant's Compensation".

2. End of each of the chief accounting fostering course, the unit of the Ministerial Training Course, "The decision to recognize the results of a course requirement" accompanied by the "List of Courses Requirements" (Annex 3) to the Ministry of Finance, for review, approved and the embryo level certificate of restitution of the chief accountant. The head of the training facility, fostering (or the deputy head of the head of training facility) has the right to sign, the chief certificate of restitution of the chief accounting officer.

3. The Chief Accounting Officer has to be trained by the training facility, fostering the training of the chief accounting officer to seal off the student ' s half-image.

4. Certificate of recuperation has been used for a five-year term since the date of the grant to appoint the first chief accountant under the regulation at paragraph 2 Article 53 of the Accounting Law. The five-year period of students with a request to grant a certificate must first learn the course of restitution of the chief accounting officer.

5. The people with a Certificate in Compensation Accounting are eligible and appointed as chief accountant once again, the Chief Accounting Certificate will still be worth the appointment of the chief accountant from the second time onwards, unless the period does not succeed. Two appointments are over five years.

6. Certificate of loss, student failure to contact the training facility, fostering (where the certificate is only) to make a radical procedure.

What? 10. Content, Chief Accounting Program

1. Content, program and a minimum period of a major financial fostering course for the state agency, career unit, organization that uses state budget funding and career units, the organization does not use the state budget budget, including the government of the country. The collection, the budget and the armed forces unit (collectively known as the state accounting unit), are as follows:

Full time: 4 weeks (including timing)

(4 weeks x 6 days x 8 hours = 192 hours. One hour is counted as 50 minutes of school and 10 minutes of rest.

I-GENERAL KNOWLEDGE:

+ Specito 1:

Economic law applies to units of state accounting:

16 hours.

+ Specito 2:

The organization for the management, issuing, revenue decision, state budget expenditures (NSNN), the unit with the use of NSNN funding and the non-use unit NSNN:

16 hours.

+ Topic 3:

Open and manage the account, control the NSNN through the State Treasury:

8:00.

+ Specito 4:

The financing of units using NSNN funding and the unit does not use NSNN funding:

20 hours.

+ Rehearsal and Part I:

8:00.

Plus I:

68 hours.

II-PART OF THE JOB KNOWLEDGE:

+ Specito 5:

Accounting for accounting Oh, organization of accounting, role, mission of accounting:

24 hours

+ Topic 6:

State budget accounting and business operations Treasury:

16 hours.

+ Specito 7:

The unit accounting uses NSNN funding and the unit does not use NSNN funding:

24 hours

+ Specito 8:

Financial statements, bill-to-budget decision-making, career-level administrative units:

24 hours

+ Specito 9:

The analysis of unit financial statements, budget expenses, units that use NSNN funding and the non-use unit NSNN:

16 hours.

+ 10:

Accounting for financial reporting, single-unit decision reporting, NSNN and career administrative units:

12:00.

+ On and out of Part II:

8:00.

Plus Part II:

124 hours

Total:

192

2. Content, program, and minimum time a fostering course of the principal accounting of businesses in the economic components, including cooperative (collectively known as business accounting), as follows:

Full time: 6 weeks (including time)

(6 weeks x 6 days x 8 hours = 288 hours. One hour is counted as 50 minutes of school and 10 minutes of rest.

I-GENERAL KNOWLEDGE:

+ Specito 1:

Business-related legislation:

24 hours

+ Specito 2:

Enterprise finance management:

20 hours.

+ Topic 3:

Tax legislation:

24 hours

+ Specito 4:

The investment project appraisal:

12:00.

+ Specito 5:

Credit, payment and bail relations between the business with the Bank and the Financial Instituto:

16 hours.

+ Rehearsal and Part I:

8:00.

Plus I:

104 hours.

II-PART OF THE JOB KNOWLEDGE:

+ Topic 6:

The law of accounting:

16 hours.

+ Specito 7:

The organization of accounting and roles, the task of accounting for the chief enterprise:

16 hours.

+ Specito 8:

Enterprise finance accounting (including special accounting):

Forty hours.

+ Specito 9:

Enterprise governance accounting organization:

36 hours.

+ 10:

Financial reporting and corporate finance analysis:

Forty hours.

+ Specito 11:

Audits and audits of enterprise financial statements

28 o'clock.

+ On and out of Part II:

8:00.

Plus Part II:

184 hours.

Total:

288 hours

3. The training facility, fostering a course that can adjust the content, the course program that matches the student audience, but must ensure basic content and the prescribed course time.

What? 11. Chief Accounting Professor

1. The Ministry of Finance chaired the organization compiled the chief accounting fostering education in the country.

2. The chief financial fostering process must be consistent with the content, the chief accounting fostering program stipulated at Article 10 of this Information. The faculty must update the policy, the new regime, and the actual situation to the time of the organizational course to teach students.

What? 12. Check, monitor the organization of the chief accounting fostering

1. The Ministry of Finance carried out the inspection, direct or indirect oversight (through reporting or mass information) the organization of fostering and licensing of the chief accounting of the training facilities, fostering.

2. The audits, which oversees the entirety of the contents of the provisions from Article 2 to Article 11 of this Information.

What? 13. Processing the administrative breach in the organization of the chief accounting fostering course and the granting of the Certificate of Compensation Accounting

1. The training facility, fostering adhering to the provisions of this information in the organization of the nursing education course and in the granting of certificates to the chief accounting officer for the required students. If the breach is subject to a heavy, mild degree of conduct, it will be subject to administrative violation, with no certification of the certificate issued to the cadre or suspension of the organizational accounting course.

2. Authority, procedure of sanctions and acts, the penalty level is carried out by regulation at the Digital Protocol. 39 /2011/NĐ-CP 26 May 2011 and Decree 185 /2004/ND-CP 04/11/2004 of the Government on Administrative Infringement Penalty in the field of accounting and Digital Information 169 /2011/TT-BTC November 24, 2011 guide implementation of some of the provisions of the Digital Protocol 39 /2011/NĐ-CP 26 May 2011 and Decree 185 /2004/ND-CP April 4, 2004.

What? 14. Organization

1. This message has the enforcement effect since April 1, 2012 and replaces the No. 1 Decision. 98 /2007/QĐ-BTC December 3, 2007 of the Minister of Finance for the issuing of the "Regulation of Compensation and Organizational Certificates".

2. The organizations, individuals with regard to the responsibility for carrying out this Smart ./.

KT. MINISTER.
Chief.

(signed)

Chen Xuân