Circular No. 15/2024/TT-BTC Amending and supplementing certain provisions of Circular No. 150/2012/TT-BTC dated September 12, 2012, issued by the Minister of Finance, guiding annual knowledge updating for registered auditors.

CIRCULAR

Amending and supplementing certain provisions of Circular No. 150/2012/TT-BTC dated September 12, 2012

of the Minister of Finance guiding annual knowledge updates for registered auditing practitioners

The Minister of Finance issues this Circular to amend and supplement certain provisions of Circular No. 150/2012/TT-BTC dated September 12, 2012 guiding annual knowledge updates for registered auditing practitioners.

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

Pursuant to Decree No. 17/2012/NĐ-CP dated March 13, 2012 of the Government detailing and guiding the implementation of certain provisions of the Independent Audit Law;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023 of the Government stipulating 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 Supervision;

Article 1. Amending and supplementing certain provisions of Circular No. 150/2012/TT-BTC dated September 12, 2012 of the Minister of Finance guiding annual knowledge updates for registered auditing practitioners (which has been amended and supplemented according to Circular No. 56/2015/TT-BTC dated April 23, 2015 of the Minister of Finance)

1. Replace the phrase "Ministry of Finance" in Clause 2, Clause 3, Clause 4 Article 2, Clause 1 Article 6, Point a, Point d Clause 1 Article 7, Clause 1, Clause 2 Article 9, Point a Clause 4 Article 10, Point c Clause 6 Article 11, Point b Clause 1 Article 12 (amended at Clause 4 Article 1 Circular No. 56/2015/TT-BTC dated April 23, 2015), Point a Clause 1 Article 14, Clause 1, Clause 3, Clause 4, Clause 5, Clause 9 Article 15, Clause 3 Article 16, Clause 2, Clause 5 Article 17, Clause 1 Article 18 of Circular No. 150/2012/TT-BTC with the phrase "Department of Accounting and Auditing Supervision - Ministry of Finance".

2. Replace the phrase "Ministry of Finance (Accounting and Auditing Department)" in Appendix No. 01/CNKT, 03/CNKT, 04/CNKT, 06/CNKT issued together with Circular No. 150/2012/TT-BTC dated September 12, 2012 and Appendix No. 07/CNKT issued together with Circular No. 56/2015/TT-BTC dated April 23, 2015 with the phrase "Department of Accounting and Auditing Supervision - Ministry of Finance".

3. Replace Appendix No. 02/CNKT issued together with Circular No. 150/2012/TT-BTC dated September 12, 2012 with Appendix No. 002/CNKT issued together with this Circular.

Article 1. This Circular takes effect from May 1, 2024.

Article 2. Effective Date

This Circular takes effect from May 1, 2024.

2. The Director of the Department of Accounting and Auditing Supervision, Heads of relevant units under the Ministry of Finance, and related organizations and individuals shall be responsible for implementing this Circular./.