Circular 22/2024/TT-BTC amend Circular 202/2012/TT-BTC, Circular 203/2012/TT-BTC and Circular 91/2017/TT-BTC prescribing the testing, grant, and management of auditor certificates and accountant certificates

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ATTRIBUTE

Circular No. 22/2024/TT-BTC dated March 26, 2023 of the Ministry of Finance amending and supplementing a number of articles under the Minister of Finance’s Circular No. 202/2012/TT-BTC of November 19, 2012, providing guidance on registration, management, and disclosure of the list of certified practice auditors, the Minister of Finance’s Circular No. 203/2012/TT-BTC of November 19, 2012, on the order and procedures for grant, management and use of certificates of eligibility for provision of audit services, and the Minister of Finance’s Circular No. 91/2017/TT-BTC of August 31, 2017, prescribing the testing, grant, and management of auditor certificates and accountant certificates
Issuing body: Ministry of FinanceEffective date:
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Official number:22/2024/TT-BTCSigner:Vo Thanh Hung
Type:CircularExpiry date:Updating
Issuing date:26/03/2024Effect status:
Known

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Fields:Accounting - Audit
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Effect status: Known

THE MINISTRY OF FINANCE

No. 22/2024/TT-BTC

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

Hanoi, March 26, 2024

 

CIRCULAR

Amending and supplementing a number of articles under the Minister of Finance’s Circular No. 202/2012/TT-BTC of November 19, 2012, providing guidance on registration, management, and disclosure of the list of certified practice auditors, the Minister of Finance’s Circular No. 203/2012/TT-BTC of November 19, 2012, on the order and procedures for grant, management and use of certificates of eligibility for provision of audit services, and the Minister of Finance’s Circular No. 91/2017/TT-BTC of August 31, 2017, prescribing the testing, grant, and management of auditor certificates and accountant certificates

 

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

Pursuant to the Government’s Decree No. 17/2012/ND-CP of March 13, 2012, detailing and guiding the implementation of a number of articles of the Law on Independent Audit;

Pursuant to the Government’s Decree No. 14/2023/ND-CP of April 20, 2023, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Audit and Accounting Regulation;

The Minister of Finance promulgates the Circular Amending and supplementing a number of articles under the Minister of Finance’s Circular No. 202/2012/TT-BTC of November 19, 2012, providing guidance on registration, management, and disclosure of the list of certified practice auditors, the Minister of Finance’s Circular No. 203/2012/TT-BTC of November 19, 2012, on the order and procedures for grant, management and use of certificates of eligibility for provision of audit services, and the Minister of Finance’s Circular No. 91/2017/TT-BTC of August 31, 2017, prescribing the testing, grant, and management of auditor certificates and accountant certificates.

 

Article 1. To amend and supplement a number of articles of the Minister of Finance’s Circular No. 202/2012/TT-BTC of November 19, 2012, providing guidance on registration, management, and disclosure of the list of certified practice auditors

1. To amend and supplement Item 3 in Appendix No. 01/DKHN, Item 3 in Appendix No. 02/DKHN, Item 3 in Appendix No. 03/DKHN, Item 3 in Appendix No. 04/DKHN, Item 5 in Appendix No. 05/DKHN provided in Circular No. 202/2012/TT-BTC as follows: “People’s identity card/Citizen identity card/ Identity/Passport number…”.

2. To annul Clause 6, Article 4 of Circular No. 202/2012/TT-BTC.

Article 2. To amend and supplement a number of articles of the Minister of Finance’s Circular No. 203/2012/TT-BTC of November 19, 2012, on the order and procedures for grant, management and use of certificates of eligibility for provision of audit services

1. To replace the phrase “People’s identity card/ Passport number:…issued on …/…/…at…” at Items 7 and 8,  Section 1, and Item 1, Section 2 in Appendix I; Item 8, Section I and Item 4, Section II in Appendix II; and Items (1) and (2), Section I and Item (1), Section II in Appendix IV; and Item 4, Section II in Appendix VIII provided in Circular No. 203/2012/TT-BTC with the phrase “People’s identity card/Citizen identity card/ Identity/Passport number…..”.

2. To annul Clause 4, Article 5, Clause 6, Article 6 and Point c, Clause 2, Article 16 of Circular No. 203/2012/TT-BTC.

Article 3. To amend and supplement a number of articles of the Minister of Finance’s Circular No. 91/2017/TT-BTC of August 31, 2017, prescribing the testing, grant, and management of auditor certificates and accountant certificates

1. To amend and supplement Item 3 in Appendix 6 provided in Circular No. 91/2017/TT-BTC as follows: “People’s identity card/Citizen identity card/ Identity/Passport number…..”.

2. To add the phrase “People’s identity card/Citizen identity card/ Identity/Passport number…..” to Item 2 in Appendices No. 02a, 02b and 02c provided in Circular No. 91/2017/TT-BTC.

3. To annul Point b, Clause 1, Point b, Clause 2, Points b and d, Clause 3, Article 5 and Point dd, Clause 1, Article 11 of Circular No. 91/2017/TT-BTC.

Article 4. Effect

1. This Decree takes effect on July 1, 2024.

2. The Director of the Department of Audit and Accounting Regulation and the heads of related units under the Ministry of Finance, and related organizations and individuals shall implement this Circular.-

For the Minister of Finance

Deputy Minister

VO THANH HUNG

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