Circular 39/2020/TT-BTC amending reporting regime in fields of independent audit

CIRCULAR

On amending and supplementing the reporting regime specified in a number of Circulars in the fields of accounting and independent audit

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Pursuant to Law on Independent Audit No. 67/2011/QH12 dated March 29, 2011;

Pursuant to the Law on Accounting No. 88/2015/QH13 dated November 20, 2015;

Pursuant to the Government's Decree No. 09/2019/ND-CP dated January 24, 2019, on prescribing reporting regimes applicable to state administrative agencies;

Pursuant to the Government’s Decree No.87/2017/ND-CP dated July 26, 2017, on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Accounting and Auditing Regulations;

The Minister of Finance hereby promulgates the Circular on amending and supplementing the reporting regime specified in a number of Circulars in the fields of accounting and independent audit.

Article 1. To amend and supplement a number of articles of the Circular No. 199/2011/TT-BTC dated December 30, 2011 on guiding the organization of training and grant of certificates of training chief accountants as follows:

1. To amend and supplement Clause 2, Article 8 as follows:

“2. The facilities providing training and retraining Chief Accountant courses are responsible for monitoring and managing the certificate’s embryos to be issued, and send a report on the use of embryos of “Certificates of training Chief Accountant”. Such report must include the following contents:

a) Report's name: Report on the use of the embryo of “Certificates of training Chief Accountant”;

b) Contents of the report requirements:

- Number of pre-existing embryos;

- Number of the embryos imported in the period (number of the certificate’s embryos received from the Ministry of Finance);

- Number of the embryos exported in the period (number of the used certificate’s embryos);

- Number of the destroyed embryos (Due to wrong content recording; Quantity of damaged embryos during storage, preservation; etc.);

- Number of existing embryos in the last period (Number of embryos which are not used);

c) Subject to report: The facilities providing training and retraining Chief Accountant courses.

d) The agency receiving reports: The Ministry of Finance (the Department of Accounting and Auditing Regulations).

dd) Methods of submitting and receiving reports

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