Decision No. 32/2005/QĐ-BTC of the Ministry of Finance amends and supplements the Regulation on issuing, using, and managing Price Appraisal Officer Cards as well as the Examination and Issuance Regulation for Certified Public Accountants and Accounting Practice Certificates. Notably, it exempts individuals holding valid Certified Public Accountant Certificates or Price Appraisal Officer Cards from taking the Computer Science and Foreign Language subjects.
要点
- Individuals holding Certified Public Accountant Certificates → are exempted from taking the Computer Science and Foreign Language subjects.
- Individuals holding valid Price Appraisal Officer Cards → are exempted from taking the Computer Science and Foreign Language subjects.
- This Decision shall take effect fifteen days after its publication in the Official Gazette.
🌐 本文件的社会影响
- Citizens and businesses will save time and costs for taking the Computer Science and Foreign Language subjects when they hold valid Certified Public Accountant Certificates or Price Appraisal Officer Cards.
- This is a positive benefit for professionals in the fields of auditing and price appraisal, allowing them to focus on other professional skills.
❓ 常见问题
Which entities are exempted from taking the Computer Science and Foreign Language subjects?
Individuals holding valid Certified Public Accountant Certificates or Price Appraisal Officer Cards will be exempted from taking the Computer Science and Foreign Language subjects.
When does this Decision come into effect?
This Decision shall take effect fifteen days after its publication in the Official Gazette.
Is there a requirement regarding the duration of use of the Price Appraisal Officer Card to be eligible for exemption?
The document does not specify any requirement regarding the duration of use of the Price Appraisal Officer Card to be eligible for exemption.
Is registration or any additional action required to benefit from this Decision?
No, the document only stipulates that individuals holding valid Certified Public Accountant Certificates or Price Appraisal Officer Cards are exempted from taking the Computer Science and Foreign Language subjects without requiring any registration or additional actions.
To which sectors does this Decision apply?
This Decision applies to individuals holding valid Certified Public Accountant Certificates or Price Appraisal Officer Cards, concerning examination and issuance regulations.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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NUMBER: 32/2005/QĐ-BTC |
HA NOI, MAY 31, 2005 |
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./.
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DEPUTY MINISTER (Signed) Le Thi Bang Tam |
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