The DECISION to enact regulation examination and certification Auditors _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the MINISTER of FINANCE pursuant to Decree No. 15/CP on 02/3/1993 of the Government about the tasks, powers and responsibilities of the State management, ministerial bodies;
Pursuant to Decree No. 175/CP dated October 28, 1994 by the Government on the tasks, powers and organization of the Ministry of finance;
Pursuant to Decree No. 12/CP on January 29, 1994 the Government promulgated the regulations on the independent audit of national economy;
At the suggestion of the Director of the accounting regime, Director of the Organization Department and the Chairman of the training and examination of audit staff.
Decision: article 1: attached to this decision, "regulation of examination and certification Auditors".
Article 2: the decision to this effect after 15 days from the date of signing and replacing decision No. 237 TC/QD/CĐKT on 19/3/1994 of the Minister of finance.
Article 3: Director of accounting mode, Director of personnel and training, President of the Board examination State Auditors, the heads of the relevant units responsible for the implementation of this decision.
REGULATION of EXAMINATION and CERTIFICATION AUDITORS (accompanied by decision No 53/2002/QD-BTC dated 23/4/2002 of the Minister of Finance) Chapter 1: GENERAL PROVISIONS article 1: object and test conditions.
1-Vietnam citizens or foreign nationals are allowed to reside in Vietnam had enough following conditions are competing to recruit Auditors.
2-conditions for competition: a/Have a clear history, quality of honest, incorruptible, no criminal;
b/Bachelor majors in the financial sector-banks and accounting and financial work did, accounting, auditing enough 5 years or more. Where did the Assistant Auditor from 4 years upwards are also competing and if successful it must enough 5 years practical work has been recently Certified Auditors as stipulated in article 18 of this regulation.
The case of the other specialized Bachelor with specialization on and did the work of financial accounting is enough for 5 years then the B.A. must have Monday about the specialization on enough 3 years older.
c/foreign language certificate levels C and B level Informatics certificate.
d/Filed in full, correct forms and fees as defined in article 2 of this regulation.
Article 2: records and examination fee.
1-register records filed with the National Board Exam State auditors at the latest 30 days before the test date. The records include: + Votes registered;
+ Resume (certified by the authorities or the local PEOPLE'S COMMITTEE permanent place);
+ The copy certificate qualification certified by authorities or certified Agency: Bachelor, certificate, certificate of foreign language;
+ 3 4 x 6 size color photos taken recently, two envelope stamped and addressed to the recipient;
+ Copy of the results of the examination by the Council was granted (for a retest the subjects did not contest or contest next contest yet subjects);
2-test record by the Board of Auditors exam released by unified form;
3-fee charged for each test by the Board of State auditors examination announcements for each exam.
Article 3: the content exam.
1-number of test of examination the auditor includes the following subjects: 1.8 Economic Law 2. Business finance 3. 4. credit currency Accounting 5. Audit 6. Analysis of financial activity 7. Information technology (levels B) 8. Foreign language (level C).
Content, ask each of the tests specified in annex 1 attached to this regulation;
2-students may register during the first exam a minimum of 4 tests.
Article 4: the test protocol.
Each test in the tests 1, 2, 3, 4, 5, 6 (article 3) the contestant must make a written exam during a maximum of 180 minutes. Tests 7, 8 (article 3) the contestant must make a written exam during the 120 minutes maximum and computerized practice exams (7 subjects), advice (8 subjects) in a maximum time of 30 minutes.
Article 5: the Organization of the competition.
1-The contest to recruit Auditors are held at least once a year in the third quarter of every year. Before the date of examination for at least 3 months, official message board exam on the mass media about the conditions, standards, time, location, and other necessary information;
2-To prepare for the examination, people can register to attend professional training classes by the Vietnam Association of accountants, universities or training centres, foster has registered and been approved for Ministry of finance organized by the unified program by the Ministry of finance regulations;
3-within a period of 45 days from the end of the examination, the examination Board must publish exam results and inform the people know.
Article 6: unsatisfactory exam results, reserve and exempt.
1-test requirement is the exam reached from point 5 above. Students who achieve required all eight tests and achieve a total score of 50 points or more shall meet the requirements and be successful recognition Board Exam exam candidates.
2-The exam satisfactory reserved 3 years from the first exam. In time, people are not the next exam exam exam exam subjects again or just not yet satisfactory. Each exam is the exam up to 3 exams.
Who achieved both 8 exam but overall score 8 test not enough 50 points, then the selected tests have not enough competition 3 times to register the points competition.
3-exempt foreign language subjects to objects are enough 2 conditions: + South from age 50, women from 45 years of age;
+ Certificate 1 C level, foreign language or foreign language, Bachelor or graduate or postgraduate study overseas.
Article 7: cancel the competition results.
After the time limit of three years from the first exam, or if 1 out of 8 subjects spent 3 times but does not meet the requirements or all 8 subjects were satisfactory but not enough total to 50 points, the previous exam results be canceled. The exam results be canceled if it wants to continue the contest then have to retest all 8 tests.
Chapter 2: the COUNCIL of STATE AUDITOR EXAM, BOARD EXAM and EXAM STEERING COMMITTEE article 8: Board Exam State Auditors.
1-Board Exam State Auditors (hereinafter referred to as examination) by the Minister of Finance decided to set up at the suggestion of the Director of the accounting mode and Director of personnel and training.
2-The examination by the Board of Auditors organized competition. In each exam, Board exam to exam Board and the Steering Committee.
3-Board Exam are allowed to use the seal of the Ministry of finance during the period of operation of the Council.
4-The examination Board members are not involved, the tutoring Guide review after the announced plan, content, program contest that year;
Article 9: the organisation of the competition Council.
1-component Board Exam include: Chairman of the contest is the Director of the Ministry of finance accounting mode; Vice Chairman, the Secretary and the Commissioner the Commissioner as the representative of the State administration of accounting, on training, scientific officers, professors, Ph.d. specialization in finance and accounting. Board Exam components must not exceed 9; Council term is 5 years. Case of defects 1/3 of members of the Board, the Chairman of the examination process of the Finance Minister to decide on additional Board members.
2-Office of the Council contest put in Service the Finance Ministry accountant mode.
3-Help the work for Board Exam have a permanent Nest was established by decision of the Minister of finance. Permanent nest must not exceed 4 people.
Article 10: Board Exam have the task, the following powers:
1-build, improve and materialize the content enrichment program, each examination the auditor;
2-plan contest and announced publicly on the mass media;
3-entrance exams organization Auditors and testing examinations for foreign auditor certificate;
4-receiving records, review of the list of contestants;
5-review of competition results, announced the results and announce the score for each of the contestants;
6-organize the FCE exam results if the contestant required;
7-reports Finance Minister plans to contest every year and the results of each test;
8-the successful candidates listed by the Minister of finance certification Auditors;
9-proposed initiative or involved in finalizing the regulations examination Auditors when required;
10 to resolve the complaints, accusations related to the test object and organization of the competition.
Article 11: the working mode of the competition Council.
1-collective work Board Exam. The decision of the Council must have a collective opinion, the principle of voting with 2/3 of the opinion of the competition Council members;
2-Board Exam held meetings before the exam and 1 exam following meetings by the President of the Council decided to convene. When necessary, the President of the Council decided to convene extraordinary meetings;
3-Board Exam used Government time to organize the meeting and activity in the mission and powers of the Council. The members of the Board are entitled to compensation from fee, by the President of the Council decision;
4-program and the content of the session of the Council must be informed (in writing) to the members at least one week before the meeting.
Article 12: duties and powers of Board members.
1-Chairman Board Exam:-is responsible for implementation of the duties and powers of the competition Council, the provisions of article 10 of this regulation;
-Assignment of responsibility for each Member Board Exam;
-The decision to establish the Board exam and exam Steering Committee;
-Organize the out the examinations, examinations, answer choices, the program has rules, ensuring the absolute secret examinations, answers before the examination;
-Organization of the tests seriously, safe;
-Test management, guest organization, code blocks, code management, delivery of exams for the Chief exam to test dotted;
-Allows the transplant organization, up to score the exam Board Exam;
-Report to the Minister of finance plans to contest every year and the results of the exams;
-The successful certification Auditors for the contestants reach the required certification exams and test scores for students not yet sufficient competition 8 or have tests not yet satisfactory;
-This regulation base building and announced rules examination room after the passage of the Council contest;
-Authorize the Deputy Chairman of the examination Board exam in case of absence.
2-the Vice Chairman of the contest:-Chairman of the competition Council's activities by the President of the Council contest the assignment;
-Executives and solve common work of the Board to be Chairman of an authoritative exam.
3-a fellow Secretary Board Exam:-Organization of the reception profile of candidates, the Board Exam test list review;
-Prepare the necessary documents of the Board exam and write the minutes of the meetings of the competition Council;
-Acquisition of a disciplinary violation with respect to the review Council candidates;
-Make a list of exam results and other work by the Council only to contest the assignment.
4-members of the Council had the task of competition:-carry out the task by the President of the Council contest the assignment to ensure the operation of the Board exam to be taken seriously;
-Accepted examination regulations auditor and preserve, the secret all documents relevant to the examination the auditor;
-Join and the exam.
Article 13: the Board Exam.
1-Each exam form a Board Exam. The Board exam by the President of the Council contest decided to establish. Each Board must have at least 3 members, including 2 members of Board of Commissioners are contests.
2-the Mission of the exam Committee membership: 2.1-Head exam:-Organization compiled the content, fostering program review tests in each of the examinations at the request of the Chairman of the contest;
-The Organization drafted the examinations, answers the request of the President of the Council, keep secret the examinations;
-Reception of the test by the President of the Council to transfer test examination;
-Organization of examination as regulated in article 16 of this regulation.
The case manager exam is absent, the Chairman of the contest to decide his replacement.
2.2-the members of the Board Exam: taken seriously, complete the job was Chief Sports assignment.
Article 14: the contest Steering Committee.
1-the contest Steering Committee by the President of the Council contest decided to establish for each exam. The contest Steering Committee have at least 3 members of the Board and the Superintendent for the area. Each supervisor has from 3 to 4 people, including at least 12 members of the Board.
2-duties of the Steering Committee and the examination supervisor: 2.1-head exam:-Superintendent, arranged the layout inside and outside the examination room in the test scores;
-Receive and preserve the examinations as prescribed;
-Made publicly to the contestant knows the examinations sealing label intact. The draw for the examinations organization, announced the examinations.
-Suspension supervisor and report the Chairman Board exam review, decide a replacement when the supervisor violated competition rules. Held up the minutes for the violation of competition regulations and submitted to the President of the Council at the end of competition sports.
-Held currency, sealed, test management, test delivery for the President of the Council.
2.2-test supervisor:-record the number in the position of sitting the exam;
-Check test card of candidates when in the examination room and guide candidates sit properly regulated under number;
-Sign the paper and examination regulations examination paper;
-The examinations for candidates;
-When contestants started doing, against the back of the pictures in the card contest to identify the contestant;
-If the contestants have to answer questions, only to be answered before the examination room;
-Only for contestants was to leave the examination room as early as after 2/3 of the time (unless the necessary reasons);
-Reminder, preserving the order of the examination room;
-Acquisition of full test and submitted to the Chairperson contest;
-Set the minutes for the contestant violating the contest rules;
Article 15: form processing cases of delinquency test: 1-reprimand for contestants violates one of the bugs: + Brought documents to the examination room but not used;
+ Intentionally incorrect sitting having his number;
+ Exchange with other contestants.
This form of discipline rebuke by members of the Steering Committee of supervisors formed thereon and published right in the examination room, and seized documents (if any). The contestant was reprimanded in sports would be minus 1/4 score of the test subjects.
2-warning applies to countries which violate one of the bugs: + was reprimanded but still continue to violate rules examination room;
+ Brought documents to the examination room was discovered to be used;
+ Swap scrap paper or exams for each other;
Disciplinary form of caution due to Steering Committee members oversaw the establishment of the minutes and announced right in the examination room, and seized documents (if any). The contestant was warned in the exam would be minus 1/2 score of the test subjects;
3-test suspension apply to candidates has been warned but still deliberately violate the rules exam rooms. Forms of suspension of examination by the members of the Steering Committee of supervisors formed thereon and published right in the examination room, confiscating documents, reports the President of the Council contest the decision. If the contestant was suspended from the competition that tests are graded 0;
4-The contestants case competition rules infringement be established thereon must ask candidates to sign the minutes. If the contestant does not sign the minutes, the two supervisor to sign the minutes.
Article 16: examination.
1-the test before delivery to the Board Exam, examination must write, allows the pulley under each exam;
2-the Chairman of the Organization of the competition Board Exam test dotted focus, not bring homework or working to put an Office;
3-The examination performed by the process twice independently between scorers contest. Examination Officer (CBCT) based only on the contents of the test and answers exam has been approved by the President of the Council for examination;
4-Only the valid test dotted is doing on the examination paper by the Broadcasting Board Exam, get enough signatures of 2 supervisor. The dots do not on the other paper with that exam paper, the post made on scrap paper, there are two things different letters or written graffiti, marked article, article two of ink;
5-scale examination point 10 degrees; the small Italian to score points but the whole point of 0.25 to odd posts are rounded to 0.5 points. The test is satisfactory is the hit from point 5 above. The point of the test is calculated as follows: + exam written by: [CBCT points 1 + 2 CBCT points]: 2.
+ Foreign language exam and school news is calculated by: [written exam + test scores advice (or practice)]: 2. In which the problem of meeting or practice are also calculated by: [CBCT points 1 + 2 CBCT points]: 2.
The case of the two dot points difference each other on CBCT 1 point, the two need to Exchange CBCT, if not uniformly, then the Chairman of the contest will consider and decide.
Article 17: review of examination results.
Board exam based on the examination results of each test to review of results and passed the list of successful candidates, candidates not admitted. Competition results by the Chairman of the competition Council announced the official after the passage of the Council contest.
Article 18: FCE exams.
1-within 30 days of when the exam results announced, if people have the appeal application, the examination Board is responsible for organization of the FCE exam and answers for litigants to know. After the allotted time on the appeal application form, will not solve;
2-Who has an application for appeal must file the appeal fees according to the notice of the competition Council;
3-The exam results re-assessed due to the head of test execution and must be approved by the competition Council President. The Chairman of the competition Council to announce results appeal to the person who has an application for appeal.
Article 19: the certification exam.
The people have not enough competition or not yet satisfactory enough 8 exam was Chairman of the Board of certification examination scores. Certificate of test scores as a basis to set up application contest again the subjects not yet meet the requirements or the scheduled exams yet.
Chapter 3: COMPLETING the EXAM for the CERTIFICATE of FOREIGN AUDITORS article 20: completing the examination for the certificate of foreign Auditors.
1-those who have certification Auditors of foreign institutions are the Ministry of finance admitted Vietnam, wants to be granted the certificate of practice Auditors in Vietnam to test testing knowledge of the law of Vietnam.
2-the content of the exam testing include: (1) Economic Law, the law on foreign investment in Vietnam;
(2) financial and tax policy;
(3) The rules of business accounting;
(4) The regulations on auditing the financial report;
(5) currency, credit.
3-the language used in the test is the South Vietnamese or English.
4-the maximum time is 180 minutes.
5-point examination scores 100. Scores dots from 1 point. The test is satisfactory is reached from 70 points or more. Results are reported for each person.
6-the person who reaches results from 70 points or more was Chairman of the Board Exam successful certification Auditors. Other regulations made under the regulation on examination of this auditor.
Chapter 4: the SUCCESSFUL CERTIFICATION AUDITOR, and CERTIFIED AUDITORS article 21: the successful certification Auditors.
-Takers meet the requirements of the competition was the Chairman of the Board Exam successful certification Auditors;
-Certificate of matriculation to value the Auditors Certified Auditors;
Article 22: the certification Auditors.
-People with successful certification Auditors will be Chairman of the examination process of the Minister of finance review certification Auditors;
-Certificate of Auditor legal value to sign the audit practice according to regulations about registration audit.