Decision No. 32/2005/QĐ-BTC on amending and supplementing the Regulation on issuing, using, and managing Price Appraisal Officer Cards issued together with Decision No. 21/2004/QĐ-BTC dated February 24, 2004, and the Examination and Issuance Regulation for Certified Public Accountants and Accounting Practice Certificates issued together with Decision No. 59/2004/QĐ-BTC dated July 9, 2004, of the Minister of Finance.

Pursuant to …;

REGARDING AMENDMENTS AND SUPPLEMENTS TO THE REGULATIONS ON ISSUANCE, USE, AND MANAGEMENT OF PRICE AUDITOR CARDS ACCOMPANYING DECREE NO. 21/2004/QĐ-BTC OF FEBRUARY 24, 2004, AND THE REGULATIONS ON SELECTION AND ISSUANCE OF CERTIFICATES FOR AUDITORS AND ACCOUNTING PRACTICE CERTIFICATES ACCOMPANYING DECREE NO. 59/2004/QĐ-BTC OF JULY 9, 2004, ISSUED BY THE MINISTER OF FINANCE

THE MINISTER OF FINANCE

Pursuant to the Law on Accounting No. 03/2003/QH11 dated June 17, 2003;
BASED ON THE PRICING ORDINANCE NO. 40/2002/PL-UBTVQH10 OF APRIL 26, 2002;
BASED ON THE GOVERNMENTAL DECREE NO. 128/2004/NĐ-CP OF MAY 31, 2004, PROVIDING GUIDELINES FOR IMPLEMENTATION OF CERTAIN PROVISIONS OF THE ACCOUNTING LAW APPLICABLE IN STATE ACCOUNTING AND GOVERNMENTAL DECREE NO. 129/2004/NĐ-CP OF MAY 31, 2004, PROVIDING GUIDELINES FOR IMPLEMENTATION OF CERTAIN PROVISIONS OF THE ACCOUNTING LAW APPLICABLE IN BUSINESS OPERATIONS;
Pursuant to Decree No. 105/2004/NĐ-CP dated March 30, 2004 of the Government on Independent Auditing;
BASED ON THE GOVERNMENTAL DECREE NO. 170/2003/NĐ-CP OF DECEMBER 25, 2003, PROVIDING GUIDELINES FOR IMPLEMENTATION OF CERTAIN PROVISIONS OF THE PRICING ORDINANCE;
BASED ON THE GOVERNMENTAL DECREE NO. 77/2003/QĐ-CP OF JULY 1, 2003, PROVIDING THE FUNCTIONS, TASKS, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
PURSUANT TO THE PROPOSALS OF THE HEAD OF THE ACCOUNTING AND AUDIT REGIME DEPARTMENT, THE HEAD OF THE PRICE MANAGEMENT DEPARTMENT, AND THE HEAD OF THE PERSONNEL ORGANIZATION DEPARTMENT,

DECISION:

Article 1: SUPPLEMENT CLAUSE 4 OF ARTICLE 6 OF THE REGULATIONS ON ISSUANCE, USE, AND MANAGEMENT OF PRICE AUDITOR CARDS ACCOMPANYING DECREE NO. 21/2004/QĐ-BTC OF FEBRUARY 24, 2004, ISSUED BY THE MINISTER OF FINANCE AS FOLLOWS:

"4. EXEMPTION FROM COMPUTER SCIENCE AND FOREIGN LANGUAGE SUBJECTS FOR HOLDERS OF AUDITOR CERTIFICATES."

Article 2: SUPPLEMENT CLAUSE 5 OF ARTICLE 7 OF THE REGULATIONS ON SELECTION AND ISSUANCE OF AUDITOR CERTIFICATES AND ACCOUNTING PRACTICE CERTIFICATES ACCOMPANYING DECREE NO. 59/2004/QĐ-BTC OF JULY 9, 2004, ISSUED BY THE MINISTER OF FINANCE AS FOLLOWS:

"5. EXEMPTION FROM COMPUTER SCIENCE AND FOREIGN LANGUAGE SUBJECTS FOR HOLDERS OF VALID PRICE AUDITOR CARDS."

Article 3: The Standard Measurement Quality Control Department shall be responsible for organizing and guiding the implementation of the Regulations adopted herein.

Article 4: THE HEAD OF THE ACCOUNTING AND AUDIT REGIME DEPARTMENT, THE HEAD OF THE PRICE MANAGEMENT DEPARTMENT, THE HEAD OF THE PERSONNEL ORGANIZATION DEPARTMENT, THE CHAIRMAN OF THE NATIONAL AUDITOR SELECTION BOARD, THE CHAIRMAN OF THE PRICE AUDITOR SELECTION BOARD, THE DIRECTOR OF THE MINISTRY'S OFFICE, AND THE HEADS OF RELATED UNITS SHALL BE RESPONSIBLE FOR ENFORCING THIS DECISION./.