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Who are not allowed to practice accounting in Vietnam? What are standards trực tiếp bóng đá việt nam hôm nay accountants in Vietnam? What are standards and conditions for chief accountants in Vietnam?
Who are not allowed to practice accounting in Vietnam?
Pursuant to Article 52 trực tiếp bóng đá việt nam hôm nay the Law on Accounting in 2015 stipulating people prohibited from practicing accounting:
People prohibited from practicing accounting
The following people are prohibited from practicing accounting:
1. Minors; people who completely or partly lose their civil capacity as declared by the court; people forcibly sent to reform schools or rehabilitation centers.
2. People banned from practicing accounting under an effective court’s judgment or decision; people undergoing criminal prosecution; people sentenced to imprisonment or were convicted trực tiếp bóng đá việt nam hôm nay economic crimes or other crimes related to finance, accounting and have not had their criminal records expunged.
3. Parents, adoptive parents, spouses, children, siblings trực tiếp bóng đá việt nam hôm nay the legal representative, head, Director, General Director, deputies trực tiếp bóng đá việt nam hôm nay the head, Deputy Director, Deputy General Director in charge trực tiếp bóng đá việt nam hôm nay finance – accounting, and the chief accountant trực tiếp bóng đá việt nam hôm nay the same accounting unit, except for private enterprises, single-member limited liability companies owned by individuals, and other cases specified by the Government.
4. People holding the position trực tiếp bóng đá việt nam hôm nay managers, executive officers, treasurers, warehouse-keepers, buyers or sellers trực tiếp bóng đá việt nam hôm nay assets in the same accounting unit except for private enterprises, single-member limited liability companies owned by individuals, and other cases specified by the Government.
As regulated above, following entities are prohibited from practicing accounting:
- Minors;
- People who completely or partly lose their civil capacity as declared by the 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 trực tiếp bóng đá việt nam hôm nay economic crimes or other crimes related to finance, accounting and have not had their criminal records expunged.
- Parents, adoptive parents, spouses, children, siblings trực tiếp bóng đá việt nam hôm nay the legal representative, head, Director, General Director, deputies trực tiếp bóng đá việt nam hôm nay the head, Deputy Director, Deputy General Director in charge trực tiếp bóng đá việt nam hôm nay finance – accounting, and the chief accountant trực tiếp bóng đá việt nam hôm nay the same accounting unit, except for private enterprises, single-member limited liability companies owned by individuals, and other cases specified by the Government.
- People holding the position trực tiếp bóng đá việt nam hôm nay managers, executive officers, treasurers, warehouse-keepers, buyers or sellers trực tiếp bóng đá việt nam hôm nay assets in the same accounting unit except for private enterprises, single-member limited liability companies owned by individuals, and other cases specified by the Government.
Who are not allowed to practice accounting in Vietnam? What are standards trực tiếp bóng đá việt nam hôm nay accountants in Vietnam? - image from internet
What are standards trực tiếp bóng đá việt nam hôm nay accountants in Vietnam?
Pursuant to Article 51 trực tiếp bóng đá việt nam hôm nay the Law on Accounting in 2015 stipulating standards trực tiếp bóng đá việt nam hôm nay accountants in Vietnam:
Standards, rights and obligations trực tiếp bóng đá việt nam hôm nay accountants
1. Every accountant must meet the standards below:
a) Comply with professional ethics, be truthful, integrated, and abide by law.
b) Have professional accounting knowledge and skills.
2. Accountants have the right to perform accounting works independently.
3. Accountants must comply with regulations trực tiếp bóng đá việt nam hôm nay law on accounting, perform given tasks, and take responsibility for their performance. When an accountant is replaced, the replaced accountant shall hand over his/her works and documents to the replacing accountant. The replaced accountant is still responsible for the accounting works done during his/her practice.
As regulated above, every accountant must meet the standards below:
- Comply with professional ethics, be truthful, integrated, and abide by law.
- Have professional accounting knowledge and skills.
What are standards and conditions for chief accountants in Vietnam?
Pursuant to Article 54 trực tiếp bóng đá việt nam hôm nay the Law on Accounting in 2015, a chief accountant must meet the standards below:
- Comply with professional ethics, be truthful, integrated, and abide by law;
- Have at least an associate degree in accounting;
- Have a certificate trực tiếp bóng đá việt nam hôm nay training in chief accountant’s techniques;
- The holder trực tiếp bóng đá việt nam hôm nay a bachelor’s degree in accounting must have at least 02 years’ experience trực tiếp bóng đá việt nam hôm nay accounting works; the holder trực tiếp bóng đá việt nam hôm nay an associate degree in accounting must have at least 03 years’ experience trực tiếp bóng đá việt nam hôm nay accounting works.
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