Circular No. 22/2024/TT-BTC amends and supplements certain provisions of Circulars No. 202/2012/TT-BTC, No. 203/2012/TT-BTC, and No. 91/2017/TT-BTC related to the registration, management of auditors, issuance of auditing service business operation certificates, and examination and issuance of auditor certificates. This document aims to update regulations concerning personal information of auditors.
Đối tượng áp dụng
The Department of Accounting and Auditing Supervision; relevant units under the Ministry of Finance; organizations and individuals related to auditing activities and issuance of auditor certificates.
Các điểm cốt lõi
- Auditors must use ID cards, citizen identification cards, resident identity cards, or passports in professional procedures (Article 1).
- Repeal certain clauses regarding personal identification documents and conditions for issuing auditing service business operation certificates (Article 2).
- Amend and supplement annexes related to personal information of auditors during the examination and issuance of certificates (Article 3).
- Repeal certain points regarding conditions and standards for issuing auditor certificates (Article 3).
- This circular takes effect from July 1, 2024.
🌐 Tác động xã hội từ văn bản này
- Helps update personal information of auditors, ensuring accuracy and modernity in management.
- Remove certain provisions that are no longer appropriate, reducing administrative procedures for organizations and individuals.
- Some repealed provisions may cause initial difficulties for relevant agencies in implementing management tasks.
❓ Câu hỏi thường gặp
Which provisions does this circular amend?
This circular amends and supplements regulations concerning personal information of auditors and repeals certain provisions that are no longer appropriate.
When does this circular take effect?
This circular takes effect from July 1, 2024.
What personal identification documents are used in auditing professional procedures?
ID cards, citizen identification cards, resident identity cards, or passports...
Which points are repealed?
Repeal certain clauses regarding personal identification documents and conditions for issuing auditing service business operation certificates.
Does this circular affect organizations and individuals currently operating in the auditing field?
Yes, the circular will update new regulations on personal information and repeal certain provisions that are no longer appropriate.
Toàn văn
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 22/2024/TT-BTC |
Hanoi, March 26, 2024 |
CIRCULAR
Amending and supplementing certain Articles of Circular No. 202/2012/TT-BTC dated November 19, 2012 of the Minister of Finance guiding on registration, management, and publicizing the list of practicing auditors, Circular No. 203/2012/TT-BTC dated November 19, 2012 of the Minister of Finance on procedures for issuing, managing, and using the Certificate of Eligibility for Accounting Services Business, and Circular No. 91/2017/TT-BTC dated August 31, 2017 of the Minister of Finance on examination, issuance, and management of auditor certificates and accountant certificates.
___________________
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;
The Minister of Finance issues this Circular amending and supplementing certain Articles of Circular No. 202/2012/TT-BTC dated November 19, 2012 guiding on registration, management, and publicizing the list of practicing auditors, Circular No. 203/2012/TT-BTC dated November 19, 2012 on procedures for issuing, managing, and using the Certificate of Eligibility for Accounting Services Business, and Circular No. 91/2017/TT-BTC dated August 31, 2017 on examination, issuance, and management of auditor certificates and accountant certificates.
Article 1. Amending and supplementing certain Articles of Circular No. 202/2012/TT-BTC dated November 19, 2012 of the Minister of Finance guiding on registration, management, and publicizing the list of practicing auditors
1. Amending and supplementing Point 3 of Appendix No. 01/ĐKHN, Point 3 of Appendix No. 02/ĐKHN, Point 3 of Appendix No. 03/ĐKHN, Point 3 of Appendix No. 04/ĐKHN, and Point 5 of Appendix No. 05/ĐKHN issued together with Circular No. 202/2012/TT-BTC as follows: "ID card/Identity card/Citizen identification card/Passport number...".
2. Repealing Clause 6 of Article 4 of Circular No. 202/2012/TT-BTC.
Article 2. Amending and supplementing certain Articles of Circular No. 203/2012/TT-BTC dated November 19, 2012 of the Minister of Finance on procedures for issuing, managing, and using the Certificate of Eligibility for Accounting Services Business
1. Replacing the phrase "ID card/Passport number:...issued on:.../.../... at..." in Point 7, Point 8 of Part 1 and in Point 1 of Part 2 of Appendix I, Point 8 of Section I and Point 4 of Section II of Appendix II, Points (1) and (2) of Section I and Point (1) of Section II of Appendix IV, and Point 4 of Section II of Appendix VIII issued together with Circular No. 203/2012/TT-BTC with the phrase "ID card/Identity card/Citizen identification card/Passport number...".
2. Repealing Clause 4 of Article 5, Clause 6 of Article 6, and Point c of Clause 2 of Article 16 of Circular No. 203/2012/TT-BTC.
Article 3. Amending and supplementing certain Articles of Circular No. 91/2017/TT-BTC dated August 31, 2017 of the Minister of Finance on examination, issuance, and management of auditor certificates and accountant certificates
1. Amending and supplementing Point 3 of Appendix No. 06 issued together with Circular No. 91/2017/TT-BTC as follows: "ID card/Identity card/Citizen identification card/Passport number...".
2. Adding the phrase "ID card/Identity card/Citizen identification card/Passport number..." to Point 2 of Appendices No. 02a, 02b, 02c issued together with Circular No. 91/2017/TT-BTC.
3. Repealing Point b of Clause 1, Point b of Clause 2, Point b, Point d of Clause 3 of Article 5, and Point đ of Clause 1 of Article 11 of Circular No. 91/2017/TT-BTC.
Article 4. Effective date
1. This Circular takes effect from July 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./.
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Place of Receipt: |
DEPUTY MINISTER |
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