Pursuant to …;

Regarding the issuance of the "Regulation on the organization of training and issuing Accounting Manager Certificates"

________________________

THE MINISTER OF FINANCE

Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003;

Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Accounting System and Audit Department, the Director of the Organization and Cadre Affairs Department, and the Head of the Ministry's Office,

DECISION:

Article 1. Issuing the "Regulation on the organization of training and issuing Accounting Manager Certificates" to be uniformly applied throughout the country.

Article 2. This Decision shall take effect 15 days from the date of publication in the Official Gazette and shall replace Decision No. 769 TC/QĐ/TCCB dated October 23, 1997 issued by the Minister of Finance regarding the Regulation on the organization of training for state-owned enterprise accounting managers.

Article 3. The Directors of the Accounting System and Audit Department, the Organization and Cadre Affairs Department, the Head of the Ministry of Finance's Office, and related organizations and units shall be responsible for implementing this Decision../.

REGULATIONS

On the organization of training and issuing Accounting Manager Certificates

_________________
(Issued together with Decision No. 43/2004/QĐ-BTC

 of the Minister of Finance dated April 26, 2004)

Article 1: Objectives and requirements for training and issuing Accounting Manager Certificates

1. To equip, update, and systematize basic and specialized knowledge about economic management, finance, accounting, and auditing for those who need to be trained as accounting managers, thereby enhancing their ability to manage economic and financial affairs, organize accounting work, establish accounting structures, and direct the implementation of accounting tasks within the unit.

2. To standardize professional and vocational expertise in finance, accounting, and auditing, as well as organizational skills in accounting work and structures for the group of accounting managers in the national economy.

Article 2: Subjects for training as Accounting Managers

1. Individuals currently working in accounting, as accounting managers, or as Heads of Accounting Departments but who have not obtained an Accounting Manager Training Certificate as prescribed by the Ministry of Finance in state agencies, public institutions, organizations using state budget funds, and non-budgetary public institutions and organizations (including budget revenue and expenditure units and military forces).

2. Individuals currently working in accounting, as accounting managers, or as Heads of Accounting Departments but who have not obtained an Accounting Manager Training Certificate as prescribed by the Ministry of Finance in enterprises belonging to various economic sectors, including cooperatives.

3. Individuals practicing accounting according to the Accounting Law.

4. Other individuals meeting the criteria stipulated in this Regulation and having a desire to attend the Accounting Manager training course.

Article 3: Criteria for participants in the Accounting Manager training course

Participants in the Accounting Manager training course, as specified in Article 2 of this Regulation, must meet the following criteria:

1. Possess professional ethics, honesty, integrity, and a sense of compliance with the law;

2. Have a level of expertise in finance, accounting, and auditing at least at the college level;

3. Have at least two years of practical experience in finance, accounting, and auditing for those with a bachelor’s degree or higher in accounting or auditing, or at least three years of practical experience in finance, accounting, and auditing for those with a college or higher education in finance, accounting, and auditing.

Article 4: Forms of organizing the training course

The organization of the Accounting Manager training course can be conducted either as a continuous session or divided into multiple sessions, but the total duration of the course must not exceed six months and must ensure sufficient time to cover all content as prescribed by this Regulation.

Article 5: Units authorized to organize the Accounting Manager training course

1. The following units are authorized to organize the Accounting Manager training course:

a. The Financial Academy, Colleges of Economics, Finance, and Accounting under the Ministry of Finance;

b. Academies and universities and colleges specializing in finance, accounting, and auditing;

c. The Vietnam Association of Accountants and Auditors;

d. Ministries, ministerial-level agencies, State-owned corporations, and provincial finance departments may collaborate with the units specified in point a, b, and c of Clause 1 of this Article to organize Accounting Manager training courses for their respective ministries, sectors, and localities.

2. Units authorized to organize the Accounting Manager training course as specified in Clause 1 of this Article must comply strictly with the content and program of training as prescribed in Article 10 and must ensure that participants meet the criteria and standards stipulated in Articles 2 and 3 of this Regulation.

3. Units authorized to organize the Accounting Manager training course as specified in points a, b, and c of Clause 1 of this Article may issue Accounting Manager Training Certificates according to the provisions of Articles 8 and 9 of this Regulation.

4. Units authorized to organize the Accounting Manager training course are permitted to charge tuition fees from participants. The level of tuition fees is determined by the head of the organizing unit based on ensuring reasonable coverage of course costs and compliance with state regulations on educational fees. The collection, management, and use of tuition fee revenues must comply with current laws.

Article 6: Procedures for organizing the Accounting Manager training course

1. Units as specified in Article 5 of this Regulation must submit a dossier to the Ministry of Finance (Accounting System and Audit Department) before opening an Accounting Manager training course, which includes the following documents:

- Decision to open the Accounting Manager training course;

- List of the steering committee for the course;

- List of participants (Annex No. 01);

- Course content, program, and schedule;

- List of lecturers for the Accounting Manager training course (Annex No. 02). Lecturers participating in the course must hold a bachelor’s degree or higher and have at least five years of practical experience.

All documents in the dossier and related documents must be retained by the organizing unit for a minimum of five years.

2. The Ministry of Finance will only provide blank certificates and registration numbers for "Accounting Manager Training Certificates" for courses organized in accordance with this Regulation.

Article 7: Examination and assessment of learning outcomes

1. At the end of each specialized section in the training program, an examination must be organized. The examination may take the form of a written test lasting a minimum of 120 minutes or an oral examination lasting a minimum of 30 minutes per person, and must cover both general knowledge and specialized knowledge. Examination scores are graded on a scale of ten points. An examination score below five points is considered unsatisfactory.

2. Only trainees who have attended at least 80% of the prescribed classroom hours for each specialized section shall be eligible to take the examination for that section.

3. At the conclusion of the chief accountant training course, the organizing unit shall evaluate based on four categories according to the results of the examination.

- Excellent: Both examination scores are nine points or higher.

- Good: Both examination scores are seven points or higher.

- Satisfactory: Both examination scores are five points or higher.

- Unsatisfactory: At least one examination score is below five points.

Trainees have the right to retake one of the two examinations that were not satisfactory but can only retake the examination once.

Article 8: Issuance of "Chief Accountant Training Certificate"

1. Trainees with examination scores of satisfactory or higher shall be issued a "Chief Accountant Training Certificate."

2. The issuance of "Chief Accountant Training Certificate" to those who meet the requirements of the course shall be decided by the head of the organizing unit.

Article 9: Chief Accountant Training Certificate

1. The template for the "Chief Accountant Training Certificate" (Annex No. 04) and the certificate registration number are issued and managed uniformly nationwide by the Ministry of Finance. The template for the "Chief Accountant Training Certificate" issued by the Ministry of Finance bears the seal of the Ministry of Finance.

2. Upon completion of the chief accountant training course, the organizing unit shall submit the "Decision Recognizing Course Completion Results" along with the "List of Trainees Meeting Course Requirements" (Annex No. 03) to the Ministry of Finance (Department of Accounting and Auditing System) for review and issuance of the certificate template and registration number. After receiving the certificate template and registration number, the head of the organizing unit shall proceed with the issuance of the chief accountant training certificate.

3. The "Chief Accountant Training Certificate" is valid for a period of five years from the date of issuance for the initial appointment as chief accountant as stipulated in Clause 2, Article 53 of the Accounting Law. Those who have been appointed as chief accountant once and possess a "Chief Accountant Training Certificate" will retain its validity for subsequent appointments, except when the time interval between two appointments exceeds five years without serving as a chief accountant. Certificates issued under this Regulation, the Chief Accountant Training Regulation promulgated by Decision No. 769 TC/QĐ/TCCB dated October 23, 1997, and Decision No. 159 TC/CĐKT dated September 15, 1989, of the Minister of Finance shall be valid for use according to the above provisions.

Article 10: Content and Program of Chief Accountant Training

1. The content, program, and minimum duration of a chief accountant training course for state agencies, public institutions, organizations using state budget funds, and non-budgetary public institutions (collectively referred to as state accounting units) are specified in Clause 1, Article 2 of this Regulation, as follows:

Total course duration: Four weeks (including examination time)

(Four weeks x six days x eight hours = 192 hours)

I. GENERAL KNOWLEDGE SECTION:

+ Special Topic 5:

Total course duration: Six weeks (including examination time)

(Six weeks x six days x eight hours = 288 hours)

Microeconomics:

I. GENERAL KNOWLEDGE SECTION:

+ Special Topic 5:

Chief Accountant Training Textbook

Article 11: The Department of Accounting and Auditing System of the Ministry of Finance, in collaboration with the Finance Academy, the Department of Tax Policy, the Department of Administrative Affairs, the Enterprise Finance Department, other relevant units, and experts, shall organize the compilation of a unified chief accountant training textbook for use throughout the country.

The Accounting and Auditing Department of the Ministry of Finance shall take the lead, with the participation of the Financial Academy, the Tax Policy Department, the Public Administration and State-Owned Enterprises Department, the Enterprise Finance Department, other relevant units, and experts, in organizing the compilation of a unified training course for chief accountants to be used throughout the country.

The training course for chief accountants must be consistent with the content of the chief accountant training program stipulated in Article 10 of this Regulation, and instructors must update new policies and regulations up to the time of organizing the training course.

Article 12: Implementation

1. The Director of the Accounting and Auditing System Department shall be responsible for organizing the receipt, processing, and management of files and materials for chief accountant training courses submitted by units to the Ministry of Finance; printing, managing, and issuing templates of Certificates and registration numbers for chief accountant training certificates.

2. The Director of the Accounting and Auditing System Department shall take the lead and coordinate with the Cadre Organization Department and related units to organize the management and regular inspection of the implementation of this Regulation./.