Strengthening registration and management accounting practice
Accountants Act 2003 provides for the organization and individuals are eligible under the provisions of the law have the right to practice accounting . Thus, in addition to the provided business accounting services , the individual may also be eligible to practice accounting . It is a personal accounting practice to have a practicing certificate or certificate of accounting auditors by the Ministry of Finance , office address and registration transactions and business accounting services . Eligible businesses providing accounting services to business registration and accounting services with at least two people practicing certificate or certificate of accounting auditors , in which the director is now whose accounting practice certificate or certificate from the auditors two years . At the same time , the law also provides for businesses of all sectors , all sectors of economic and administrative units rented entitling the accountancy business or individual business registration services plan accounting for accountants or chief accountants .
However, these provisions when implemented , while many problems , in particular , many small and medium enterprises ( SMEs ) in the province , the city has hired individuals do not qualify for accounting or chief accountants . Many individuals are not eligible to practice as not accounting certificate accounting practice , unregistered business accounting services , no office , trading address but still accounting practice . Situation is quite common nowadays in the province , the city hired SME organizations and individuals are not eligible to practice providing services and carrying set of financial statements ( FS ) . The tax authorities , registration authorities still receive business ... financial statements of businesses established by organizations and individuals are not eligible to practice . The cause of the existence of the tax by the agency , the business registration agency , the lessee , lease do not understand the accounting rules and accounting practice is unknown organizations and individuals are allowed to provide accounting services . List of organizations and individuals that qualify , accounting practice conditions were not disclosed . The concept of accounting practice 're relatively new to the business, administrative and professional units , the tax agency , agency -level business registration ...
Accounting is a service business and conditional value higher legal advice . To remedy this situation , in addition to enhancing the propagation and dissemination of regulations related to accounting practice and accounting professional activities , the Ministry of Finance should soon issue regulations concerning registration and list management business and personal accounting practice . In this regard , clause 2 , Article 46 of Decree No. 129/2004/ND- dated 31/5/2004 of the Government detailing and guiding the implementation of some articles of the Accounting Law applies in business activities , provides that " the Ministry of Finance shall specify the registration and management of business listings and personal accounting practice " . The regulations on the registration and management accounting practice should study issued must include the following major contents :
One is , in general provisions , should be regulated :
( 1 ) . Every year , business accounting services and other business activities accounting services ( collectively referred to as business accounting services ) to register the list of accounting practice , personal service business plan registration to practice math with professional associations of accounting and auditing ( collectively referred to as professional associations ) .
( 2 ) . Business accounting services , personal business accounting services may only provide services after accounting practice registered accountant and certified by professional associations .
( 3 ) . As service providers , practitioners must produce accounting certificate accounting practice . By signing the documents related to the services provided , the accounting practice must clearly indicate the name and number of accountants practicing certificate issued by the Ministry of Finance .
Second, the conditions for registration of accounting practice , should clearly stipulate the conditions for registration accounting practice for each subject : Personal business accounting services , accounting practice in the corporate design services mathematics . Two objects must have a clear background , quality and professional ethics , honesty and integrity , not be subject to no accounting prescribed by Accounting Law and must have accounting practice certificates or auditor's certificate issued by the Ministry of Finance . For individuals, business accounting services , must have two conditions : an office and trading address and registered business accounting services . For accounting practice in corporate accounting services , to further conditions : contract labor working in corporate accounting services .
For business accounting services , business must be registered accounting services and have at least two people practicing certificate or certificate of accounting auditors , in which corporate directors must have accounting practicing certificate or certificate from the auditors two years .
The registration of accounting practice from the second onwards , additional conditions must attend all programs annually update their knowledge as prescribed . Those who have no name in the list of registered practicing accountants certified by professional associations are not signed ledger (for accounting services ) , not signed financial statements ( FS up for service , service for chief accountants ) and unsigned report on the results of accounting services . It should specify the circumstances accounting practice name deleted from the list of registered accounting profession such as law violations , not actual practice ...
Third, registration documents and accounting practice uniform list management accounting practice personal and business accounting services , need to specify for each object : Individual business accounting services , the accounting practice in corporate accounting services and business audit services . In each subject , should clearly stipulate the registration documents and registration deadlines for each case when the initial registration and registration from the second year onwards , additional registration and notification when a change of practice profession .
Fourthly , the list of public accounting services business and accounting practice should be regulated :
( 1 ) . Public Duration : At 12 months each year , professional associations public announcement list accounting practice personal and business accounting services provide qualified accounting services has been certified to the Council offices tax , financial agencies , the State Securities Commission , the ministries and agencies of the provincial business registration , city ( FS recipients of units ) ;
( 2 ) . Public form : Log on the website of the Ministry of Finance , professional associations or written notification .
( 3 ) . Content includes public : List of individuals practicing accountant ( name, qualifications , number of accountants practicing certificate or certificate of auditors , trading office address and other information relevant ) ; business Listings accounting services eligible practice ( business name , year of establishment, headquarters address , the number of practicing accountants and other relevant information ) .
On the basis of the content of public organizations , private accounting practice , should clearly stipulate : The tax authorities , financial agencies , the State Securities Commission , the ministries, agencies published business registration not accept financial statements are prepared by the individual or business accounting services are not certified professional associations . At the same time , these agencies have the responsibility to inform the Ministry of Finance of businesses , organizations and administrative units rented career individuals , businesses unqualified , unregistered condition or practice accountant hired accountant , chief accountants or up FS and other accounting services . If you pass the examination , by the customer or agency receiving notification financial statements and identify violations of the provisions relating to the accounting practice of organizations and individuals , the Ministry of Finance will handle violations accounting law in accordance with current regulations.
Fifth, responsible for providing information . To have the facility to monitor and manage complete , timely and accurate information related to the organization or individual accounting practice , should clearly stipulate the responsibility to provide information of organizations and individuals private accounting practice to change the name , headquarters , office and trading address , subscription content business and to report annually in writing to the professional associations regarding key indicators business in his previous five .
Sixth, the annual update to the knowledge of accounting practice . There should be regulations to update the object of knowledge is the annual accounting practice is practice or continue practicing accountants registered in the following year ; knowledge content updated annually , update time , forms of knowledge update ...
Seven is the responsibility of the Accounting and Auditing Vietnam in the registration and management accounting practice . To implement the roadmap transferred under Decision dated 07.14.2005 47/2005/QD-BTC of the Minister of Finance on the " Transfer for professional associations perform a number of content management practice of accounting, auditing , " should clearly stipulate the Institute of Chartered Accountants and Auditors Vietnam has the following responsibilities :
( 1 ) . Organizations receiving , reviewing registration documents and accounting practice to confirm the list of accounting practice accounting services business and personal accounting practice registration ;
( 2 ) . Making records to monitor and manage complete , timely and accurate information concerning individual accounting practice and accounting practice for each business accounting services ;
( 3 ) . Management of professional ethics and professional services of accounting practice ;
( 4 ) . Knowledge Organization annual update to the accounting practice ; Time tracking update knowledge of each person as a basis for determining eligibility of accounting practice ;
( 5 ) . Make list public accounting services business and accounting practice as prescribed . Provide a list of business accounting services , personal accounting practice for organizations and individuals have requested; Synthesis and activity reports on the annual accounting practice in the country to submit to the Ministry Finance
( 6 ) . Preserving and storing records on registration and management accounting practice .
( 7 ) . Inspection and quality control service accounting and professional ethics of accounting practice ;
( 8 ) . Subject to the inspection and control of the Ministry of Finance on the implementation of the mandated responsibilities relating to the registration and accounting practice management and quality control of accounting services ;
Accounting practice , accounting is employed as the service is still new to Vietnam . Along with the strong development of the market economy , the advent of hundreds of thousands of new businesses ... certainly accounting services will boom in the coming years . To open , transparent financial information fidelity of all businesses , the registration and management accounting practice will be enhanced as one of the measures outlined above .
According to Dr . Ha Thi Ngoc Ha - tapchikiemtoan