Circular No. 15/2024/TT-BTC amends and supplements certain provisions of Circular No. 150/2012/TT-BTC on annual knowledge updating for registered auditors. The main content is to replace the responsibility of the Ministry of Finance with the Accounting and Auditing Supervision Department of the Ministry of Finance.
要点
- Registered auditors must update their knowledge annually according to the regulations of the Accounting and Auditing Supervision Department of the Ministry of Finance.
- Contents related to guiding annual knowledge updating for auditors are adjusted from 'Ministry of Finance' to 'Accounting and Auditing Supervision Department of the Ministry of Finance'.
- Appendix No. 02/CNKT accompanying Circular No. 150/2012/TT-BTC is replaced by Appendix No. 002/CNKT.
- Contents related to guiding annual knowledge updating for auditors are adjusted from 'Ministry of Finance (Department of Accounting and Auditing Regulations)' to 'Accounting and Auditing Supervision Department of the Ministry of Finance'.
🌐 本文件的社会影响
- Auditors will have to comply with new regulations issued by the Accounting and Auditing Supervision Department.
- This change does not significantly impact the public and businesses but helps improve professional management efficiency in the auditing field.
- Related organizations and individuals will need to adjust their work procedures to align with the new circular.
❓ 常见问题
更新中。
全文
MINISTRY OF FINANCE
__________
Number: 15/2024/TT-BTC
Hanoi, March 6, 2024
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.
_______________________
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./.
|
DEPUTY MINISTER DEPUTY MINISTER (signed) Vo Thanh Hung |
原始文件（PDF）
关系图
点击文件即可打开。红色边框＝改变效力的关系。
译本
本文件提供以下语言版本：