What modules are included in trực tiếp bóng đá k+ examination to obtain accounting practicing certificate in Vietnam?

What modules are included in trực tiếp bóng đá k+ examination to obtain accounting practicing certificate in Vietnam?

Pursuant to Article 6 of trực tiếp bóng đá k+ Circular 91/2017/TT-BTC stipulating modules in trực tiếp bóng đá k+ examination to obtain accounting practicing certificate in Vietnam:

Modules

1. An applicant for examination to obtain accounting practicing certificate shall take trực tiếp bóng đá k+ following 4 modules:

a) Economic law and law on enterprises;

b) Finance and advanced financial management;

c) Taxes and advanced tax administration;

d) Financial accounting, advanced administrative accounting.

2. An applicant for examination to obtain audit practicing certificate shall take trực tiếp bóng đá k+ following 7 modules:

a) Economic law and law on enterprises;

b) Finance and advanced financial management;

c) Taxes and advanced tax administration;

d) Financial accounting, advanced administrative accounting;

dd) Audit and advanced security services;

e) Advanced financial analysis;

g) Language level C of one of five common languages: English, Russia, France, China, Germany.

3. A holder of accountant practicing certificate who applies for examination to obtain an audit practicing certificate shall take trực tiếp bóng đá k+ following 3 modules:

a) Audit and advanced security services;

b) Advanced financial analysis;

c) Language level C of one of five common languages: English, Russia, France, China, Germany.

4. Contents of each module comprise theory and case study prescribed in Appendix No. 01 hereof. trực tiếp bóng đá k+ Ministry of Finance shall prepare, update and publish contents, reviewing and learning curriculum and textbooks to obtain audit practicing certificates and accounting practicing certificates.

As regulated above, an applicant for examination to obtain accounting practicing certificate shall take trực tiếp bóng đá k+ following 4 modules:

- Economic law and law on enterprises;

- Finance and advanced financial management;

- Taxes and advanced tax administration;

- Financial accounting, advanced administrative accounting.

What modules are included in trực tiếp bóng đá k+ examination to obtain accounting practicing certificate in Vietnam? - image from internet

What are eligibilities for taking accounting practicing certificate in Vietnam?

Pursuant to Article 4 of trực tiếp bóng đá k+ Circular 91/2017/TT-BTC, an applicant for audit practicing certificate or accounting practicing certificate must have trực tiếp bóng đá k+ following eligibilities:

- Meet standards in professional ethics, truthfulness, integrity, and high sense of law observance;

- Obtain at least a bachelor's degree in finance, banking, accounting, or audit; or a bachelor's degree in other majors with total units of study (or classes) of subjects: Finance, accounting, audit, financial activity analysis, or taxation accounting for at least 7% of total units of study (or classes) of trực tiếp bóng đá k+ entire course; or obtain a bachelor's degree in other majors and audit or accounting certificates or degrees awarded by international audit or accounting associations as prescribed in Article 9 of trực tiếp bóng đá k+ Circular 91/2017/TT-BTC;

- Have at least 36 months’ experience in finance, accounting, or audit field, which is determined in trực tiếp bóng đá k+ period beginning from trực tiếp bóng đá k+ month of graduation specified in trực tiếp bóng đá k+ bachelor's degree (or postgraduate degree) to trực tiếp bóng đá k+ time of application for taking exams.

Actual working time includes trực tiếp bóng đá k+ period of working as audit assistant at audit firms, as internal auditor at internal audit department, or as auditor at state audit agencies;

- Submit sufficient and required application for examination and exam fees as prescribed;

- Not subject to following entities:

+ Minors; people who completely or partly lose their civil capacity as declared by trực tiếp bóng đá k+ court; people forcibly sent to reform schools or rehabilitation centers.

+ People banned from practicing accounting under an effective court’s judgment or decision; people undergoing criminal prosecution; people sentenced to imprisonment or were convicted of economic crimes or other crimes related to finance, accounting and have not had their criminal records expunged.

What documents are included in trực tiếp bóng đá k+ application for examination to obtain accounting practicing certificate as trực tiếp bóng đá k+ initial time in Vietnam?

Pursuant to Article 4 of trực tiếp bóng đá k+ Circular 91/2017/TT-BTC (amended by Clause 3 Article 3 of trực tiếp bóng đá k+ Circular 22/2024/TT-BTC and Clause 2 Article 5 of trực tiếp bóng đá k+ Circular 43/2023/TT-BTC), an application for examination to obtain accounting practicing certificate as trực tiếp bóng đá k+ initial time shall include:

- An application form for examination bearing certification of trực tiếp bóng đá k+ applicant’s employer or trực tiếp bóng đá k+ People’s Committee of trực tiếp bóng đá k+ place of residence, with a 3x4 color photo and fan stamping

- A document certifying trực tiếp bóng đá k+ actual working time in trực tiếp bóng đá k+ field of finance, accounting, or audit bearing signature of legal representative (or authorized person) and trực tiếp bóng đá k+ seal of employer;

- A resume;

- Copies of a bachelor's degree in finance, banking, accounting, or audit; or a bachelor's degree in other majors with total units of study (or classes) of subjects: Finance, accounting, audit, financial activity analysis, or taxation accounting for at least 7% of total units of study (or classes) of trực tiếp bóng đá k+ entire course; or obtain a bachelor's degree in other majors and accounting certificates or degrees awarded by international accounting associations

- 3 3x4 colored photos taken within 6 months and 2 envelopes stuck with stamps and recipient’s full name and address.

Best regards!