Circular No. 44/2019/TT-BTC dated July 19, 2019, of the Ministry of Finance on amending, supplementing a number of articles of the Circular No. 292/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding annual updates for practicing accountant and registers of practicing accounting and the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding on issuing, recalling and managing the registration certificate of practicing accounting service

CIRCULAR

Amending, supplementing a number of articles of the Circular No. 292/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding annual updates for practicing accountant and registers of practicing accounting and the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding on issuing, recalling and managing the registration certificate of practicing accounting service

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

Pursuant to the Decree No. 174/2016/ND-CP dated December 30, 2016 of the Government on detailing a number of articles of the Law on Accounting;

Pursuant to the Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government 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 issues the Circular on Amending, supplementing a number of articles of the Circular No. 292/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding annual updates for practicing accountant and registers of practicing accounting and the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding on issuing, recalling and managing the registration certificate of practicing accounting service.

Article 1. To amend, annulling and replacing a number of Articles of the Circular No. 292/2016/TT-BTC dated November 15, 2016 guiding annual updates for practicing accountant and registers of practicing accounting, as follows:

1. To repeal Clause 1 Article 15.

2. To repeal the Appendix No. 06/CNKT.

3. To replace the Appendix No. 04/CNKT by the Appendix No. 001/CNKT attached to this Circular.

4. To amend and supplement Clause 5 Article 15 as follow:

“5. No later than August 25 every year, the “Report on general result of accounting knowledge upgrade course implementation” using form in the Appendix No. 001/CNKT attached to this Circular must be sent to the Ministry of Finance to review and confirm the amount of time accountant spend for accounting knowledge upgrade, such report may be conduct in written or electronic format.

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