Circular No. 46/2025/TT-BTC Amending, supplementing, and abolishing Circulars of the Minister of Finance in the field of accounting and auditing to promote decentralization, delegation, and reorganization of two-level local administrative structures.

CIRCULAR

Amending, supplementing, and abolishing Circulars issued by the Minister of Finance in the field of accounting and auditing to promote decentralization and organizational restructuring of two-level local governments

Pursuant to the Government Organization Law on February 18, 2025;

Pursuant to the Law on Local Administration Organization dated June 16, 2025;

Pursuant to the Accounting Law dated November 20, 2015;

Pursuant to the Independent Auditing Law dated March 29, 2011;

Pursuant to the Law amending and supplementing certain articles of the Securities Law, the Accounting Law, the Independent Auditing Law, the State Budget Law, the Management and Use of Public Assets Law, the Tax Administration Law, the Personal Income Tax Law, the National Reserve Law, and the Administrative Violation Handling Law dated November 29, 2024;

Pursuant to Resolution No. 190/2025/QH15 dated February 19, 2025 of the National Assembly on handling certain issues related to the restructuring of the state apparatus;

Pursuant to the Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

On the proposal of the Director of the Department of Accounting and Auditing Supervision;

The Minister of Finance issues this Circular amending, supplementing, and abolishing Circulars issued by the Minister of Finance in the field of accounting and auditing to promote decentralization and organizational restructuring of two-level local governments.

Article 1. Amending and supplementing some provisions of Circular No. 99/2018/TT-BTC dated November 1, 2018 of the Minister of Finance guiding the preparation of consolidated financial statements for state-owned accounting units that are superior accounting units.

1. Amending and supplementing points a, b, and c of Clause 1, Article 5 as follows:

"a) Level 1 budget units that must prepare and submit consolidated financial statements to the financial authority and state treasury according to regulations include: Ministries, sectors, and equivalent organizations at the central level; Departments, agencies, and equivalent units under provincial levels.

b) At the end of the annual accounting period, level 1 budget units must receive, prepare, and send the following reports:

- Receiving financial statements, consolidated financial statements, and supplementary financial information reports from subordinate accounting units, responsible for controlling the received reports of subordinate accounting units.

- Preparing consolidated financial statements and supplementary financial information reports in accordance with this Circular. Ensuring the accuracy and consistency of figures on the prepared reports.

In case level 1 budget units have no subordinate accounting units and have already prepared individual financial statements according to the administrative and public service accounting system, they must prepare supplementary financial information reports in accordance with this Circular.

- Sending reports to the state treasury to serve the preparation of the national consolidated financial statement.

Simultaneously sending reports to the same-level financial authority to serve the verification and checking of settlement figures according to regulations.

c) Level 1 budget units are responsible for deciding the assignment to lower-level intermediate accounting units to prepare consolidated financial statements, specifically as follows:

- Central level 1 budget units may decide to organize one or more levels of intermediate accounting units to prepare consolidated financial statements. Local level 1 budget units can only organize up to one level of intermediate accounting units to prepare consolidated financial statements.

- Assigning tasks to lower-level intermediate accounting units to prepare consolidated financial statements must be consistent with the organizational model, management requirements of the unit, and current regulations. Intermediate accounting units are also superior budget units when assigned a state budget and responsible for allocating the budget to lower-level units by the level 1 budget unit."

2. Amending and supplementing Clause 2, Article 19 as follows:

"2. In cases where level 1 budget units have no subordinate accounting units and have already prepared financial statements according to the administrative and public service accounting system, supplementary financial information reports are prepared and sent to serve the exclusion of internal transactions and the explanation of the national consolidated financial statement when the state treasury prepares the national consolidated financial statement."

3. Abolishing the phrase "same level" in point d, Clause 1, Article 5, point a, Clause 1, Article 6, Clause 2, Article 6, point c, Clause 2, Article 13.

4. Abolishing Appendix No. 04 "Determining Intermediate Accounting Units to Prepare Consolidated Financial Statements".

Article 2. Amend and supplement some articles of Circular No. 24/2024/TT-BTC dated April 17, 2024, issued by the Minister of Finance guiding the Accounting System for Administrative and Public Services Units

1. Amend and supplement Point a Clause 1 Article 2 as follows:

"a) State agencies."

2. Amend and supplement Point b Clause 6 Article 9 as follows:

"b) Place to receive annual financial reports:

- The superior accounting unit.

- Financial agency and state treasury (according to the level of authority) for accounting units without a superior accounting unit.

- Tax agency in cases where the unit engages in production, business, service activities subject to tax according to tax laws."

3. Amend and supplement Point c Clause 1 Article 12 as follows:

"c) Financial agencies and state treasuries implement and coordinate with units in the verification, adjustment, provision, and exploitation of data on receipt and use of funds, management and use of assets, and other financial activities of accounting units in accordance with their functions and tasks."

Article 3. Amend and supplement some articles of Circular No. 133/2016/TT-BTC dated August 26, 2016, issued by the Minister of Finance guiding the Accounting System for Small and Medium Enterprises

1. Amend the name of Article 10 as follows:

"Article 10. Amendment of Accounting System."

2. Amend and supplement Article 10 as follows:

"1. Regarding accounting vouchers and accounting books

Enterprises apply the system of accounting vouchers and accounting books set out in Appendix 3 and Appendix 4 attached hereto (not mandatory). In case of necessity to suit the characteristics of production and business operations and management requirements, enterprises may design additional or amend and supplement accounting voucher forms and accounting books compared to the guidance forms in Appendix 3 and Appendix 4 attached hereto. When amending and supplementing, the enterprise's accounting voucher forms and accounting books must ensure compliance with the provisions of Article 16, Clauses 1, 2, 3, and 4 of the Accounting Law and must reflect fully, promptly, truthfully, transparently, easily verifiable and reconcilable assets and sources of capital of the enterprise.

2. Regarding the accounting account system

Enterprises apply the accounting account system set out in Appendix 1 attached hereto to record economic transactions occurring at the enterprise. In case of necessity to suit the characteristics of production and business operations and management requirements, enterprises may amend and supplement the names, codes, structures, and contents reflected in the accounting accounts guided in Appendix 1 attached hereto. Such amendments and supplements must ensure classification and systematic organization of emerging transactions according to economic content, without overlapping objects, comply with accounting principles as prescribed, and not change or affect the indicators and information presented in financial statements.

3. Regarding financial statements

Enterprises apply the financial statement system set out in Appendix 2 attached hereto to prepare and present the financial statements of the unit. In case of necessity to suit the characteristics of production and business operations and management requirements, enterprises may supplement additional indicators of financial statements guided in Appendix 2 attached hereto. Such supplementation must comply with Clause 1, 2 of Article 29 of the Accounting Law and follow the principles of preparation and presentation of financial statements guided in this Circular. Enterprises must explain on the financial statements about the contents supplemented compared to the financial statement form guided in Appendix 2 attached hereto.

4. In case enterprises have implemented amendments and supplements regarding accounting voucher forms, accounting books, accounting accounts, or supplementary additional indicators of financial statements as stipulated in Clauses 1, 2, and 3 of this Article, enterprises must issue Accounting Regulations on the amended and supplemented contents as a basis for implementation. The regulations must clearly state the necessity of such amendments and supplements and the responsibilities of the enterprise under the law for the amended and supplemented contents.

In case enterprises do not amend and supplement regarding accounting voucher forms, accounting books, accounting accounts, or supplementary additional indicators of financial statements as stipulated in Clauses 1, 2, and 3 of this Article, they shall apply the accounting voucher system, accounting books, accounting accounts, and financial statements guided in Appendices 1, 2, 3, and 4 attached hereto.

5. In case enterprises have special characteristics leading to inability to supplement or need to amend the indicators of financial statements guided in Appendix 2 attached hereto, report to the Ministry of Finance for guidance on preparing and presenting financial statements."

Article 4. Amend and supplement certain articles of Circulars issued by the Minister of Finance guiding annual knowledge updates for practicing accountants and persons registered to provide accounting services (including Circular No. 292/2016/TT-BTC dated November 15, 2016, Circular No. 44/2019/TT-BTC dated July 19, 2019, Circular No. 39/2020/TT-BTC dated May 15, 2020, and Circular No. 23/2024/TT-BTC dated April 12, 2024).

1. Amend the name of Article 7 and amend and supplement Article 7 of Circular No. 292/2016/TT-BTC (amended and supplemented at point a, point b Clause 2 Article 1 of Circular No. 23/2024/TT-BTC) as follows:

a) Amend the name of Article 7 as follows:

"Article 7. Conditions for organizations to update knowledge".

b) Amend and supplement point a Clause 1 Article 7 of Circular No. 292/2016/TT-BTC as follows:

"a) Have an annual knowledge update plan and program consistent with the content specified in Clause 1 Article 4 of this Circular. The annual knowledge update program must ensure up-to-date information, including new policies that have a direct and significant impact on the work of accountants."

c) Amend and supplement point a Clause 2.3 Article 7 of Circular No. 292/2016/TT-BTC as follows:

"a) Have at least 10 professional staff (including accountants and employees directly performing accounting services) at the time of notification;"

d) Amend and supplement Clause 3 Article 7 of Circular No. 292/2016/TT-BTC (amended and supplemented at point a, point b Clause 2 Article 1 of Circular No. 23/2024/TT-BTC) as follows:

"3. When an organization has a need to update knowledge for accountants, it must notify the Department of Accounting and Auditing Supervision - Ministry of Finance in writing at least 10 days before the start date of the knowledge update according to the form attached as Appendix I of this Circular, and this notification only needs to be made once.

During the period of organizing knowledge updates, organizations must always ensure the conditions for organizing knowledge updates as stipulated in Clauses 1 and 2 of this Article and bear responsibility for the accuracy and honesty of ensuring these conditions.

Within 10 days from the date when they no longer meet the conditions or no longer have the need to organize knowledge updates, organizations must notify the Department of Accounting and Auditing Supervision - Ministry of Finance in writing, specifying the reasons and the date when they no longer meet the conditions or no longer have the need to continue organizing knowledge updates. Based on the notifications from the organizations, before September 1 each year, the Department of Accounting and Auditing Supervision - Ministry of Finance will publish on the Ministry of Finance's electronic portal the list of organizations authorized to organize knowledge updates for accountants."

2. Amend and supplement point c Clause 5 Article 11 of Circular No. 292/2016/TT-BTC (amended and supplemented at point a Clause 2 Article 1 of Circular No. 23/2024/TT-BTC) as follows:

"c) International professional organizations in accounting and auditing are the main organizers of training classes for knowledge updates, including cases where they cooperate with other professional organizations or other educational institutions to organize knowledge updates for accountants."

3. Amend the name of Article 15 and amend and supplement Article 15 of Circular No. 292/2016/TT-BTC (amended and supplemented at Clause 4 Article 1 of Circular No. 44/2019/TT-BTC) as follows:

a) Amend the name of Article 15 as follows:

"Article 15. Responsibilities of professional associations, educational institutions, and enterprises providing accounting services in organizing knowledge updates for accountants."

b) Amend and supplement point c Clause 5 Article 15 of Circular No. 292/2016/TT-BTC (amended and supplemented at Clause 4 Article 1 of Circular No. 44/2019/TT-BTC) as follows:

"c) Reporting entities: Professional associations, educational institutions, or enterprises providing accounting services that organize knowledge updates."

c) Amend and supplement Clause 9 Article 15 of Circular No. 292/2016/TT-BTC as follows:

"9. Provide complete, timely, and accurate information and materials upon request of competent state authorities in organizing knowledge updates for accountants."

d) Add Clause 10 following Clause 9 of Article 15 of Circular No. 292/2016/TT-BTC as follows:

"10. Before August 15 each year, publicly disclose on their own websites the following information:

a) Conditions met for organizing knowledge updates for accountants as stipulated in Article 7 of this Circular;

b) Annual knowledge update plans and programs;

c) Knowledge update regulations for professional associations and enterprises providing accounting services."

4. Amend and supplement Clause 1 Article 18 of Circular No. 292/2016/TT-BTC as follows:

"1. Organizing knowledge updates for accountants to count towards the required hours of knowledge updates as stipulated in Article 11 of this Circular when not meeting the conditions specified in Article 7 of this Circular or not notifying the Department of Accounting and Auditing Supervision - Ministry of Finance about organizing knowledge updates for accountants."

5. Replace Appendix No. 01/CNKT issued together with Circular No. 292/2016/TT-BTC with Appendix I issued together with this Circular.

6. Repeal Article 9, Article 10, Article 12, point a Clause 1 Article 14, Clause 1 Article 17, Appendix No. 02/CNKT, and Appendix No. 05/CNKT of Circular No. 292/2016/TT-BTC.

Article 5. Amending and supplementing certain articles of Circulars issued by the Minister of Finance guiding annual knowledge updates for registered auditors (including Circular No. 150/2012/TT-BTC dated September 12, 2012, Circular No. 56/2015/TT-BTC dated April 23, 2015, Circular No. 39/2020/TT-BTC dated May 15, 2020, and Circular No. 15/2024/TT-BTC dated March 6, 2024).

1. Amending and supplementing Clause 2, Clause 3, and Clause 4 of Article 2 of Circular No. 150/2012/TT-BTC (which has been amended and supplemented at Clause 1 of Article 1 of Circular No. 15/2024/TT-BTC) as follows:

"2. The professional associations on accounting and auditing (hereinafter referred to collectively as the professional association) organize classes to update knowledge for auditors.

3. Training institutions organize classes to update knowledge for auditors.

4. Auditing firms organize classes to update knowledge for their own auditors."

2. Amending and supplementing Clause 2 of Article 5 of Circular No. 150/2012/TT-BTC (which has been amended and supplemented at Clause 2 of Article 1 of Circular No. 56/2015/TT-BTC) as follows:

"2. An auditor who does not engage in auditing activities for a continuous period of 24 months or more up to the time of registration must have accumulated at least 80 hours of knowledge updates over the two years immediately preceding the year of registration for auditing activities, including at least 40 hours of updates on Vietnamese accounting and auditing laws and 8 hours of updates on professional ethics."

3. Amending and supplementing Clause 1 of Article 6 of Circular No. 150/2012/TT-BTC (which has been amended and supplemented at Clause 1 of Article 1 of Circular No. 15/2024/TT-BTC) as follows:

"1. Auditors participate in classes organized by professional associations, training institutions, and auditing firms, specifically as follows:

a) Classes organized by professional associations for all auditors;

b) Classes organized by training institutions for all auditors;

c) Classes organized by auditing firms for their own auditors."

4. Renaming the article and amending and supplementing Article 7 of Circular No. 150/2012/TT-BTC (which has been amended and supplemented at Clause 1 of Article 1 of Circular No. 15/2024/TT-BTC) as follows:

a) Amend the name of Article 7 as follows:

"Article 7. Conditions for organizations to update knowledge".

b) Amending and supplementing Article 7 of Circular No. 150/2012/TT-BTC (which has been amended and supplemented at Clause 1 of Article 1 of Circular No. 15/2024/TT-BTC) as follows:

"1. Professional associations, training institutions, and auditing firms must meet general conditions for organizing knowledge update classes as follows:

a) Having an annual plan and program for knowledge updates that comply with Clause 1 of Article 4 of this Circular and must notify the Department of Accounting and Auditing Supervision - Ministry of Finance. The annual program must ensure currency, including new policies directly and significantly impacting auditors' work;

b) Having a teaching staff participating in teaching in accordance with Article 8 of this Circular;

c) Having sufficient facilities to ensure training quality such as classrooms, desks, blackboards, teaching aids, and other training equipment (owned or rented);

d) Organizing comprehensive updates on all contents stipulated in Clause 1 of Article 4 of this Circular;

đ) Not violating regulations on organizing knowledge updates for auditors concluded by the Department of Accounting and Auditing Supervision - Ministry of Finance within the three-year period immediately preceding the date of sending the notification to the Department of Accounting and Auditing Supervision - Ministry of Finance regarding the fulfillment of conditions for organizing knowledge updates for auditors.

2. Specific conditions for organizations:

2.1. For professional associations:

In addition to the conditions stipulated in Clause 1 of this Article, professional associations must also meet the following conditions:

a) Having a regulation on knowledge updates for auditors or a general training regulation, including specific content on knowledge updates for auditors approved by the executive board (or congress);

b) Having a dedicated department responsible for organizing knowledge updates for auditors specified in the Charter or established by a decision approved by the executive board (or congress);

c) Knowledge updates for auditors being included in the annual work program approved by the executive board (or congress).

2.2. For training institutions:

In addition to the conditions stipulated in Clause 1 of this Article, training institutions must also meet the following conditions:

a) Being established and operating according to a decision of the competent state authority;

b) Offering undergraduate programs or higher in the areas stipulated in point a of Clause 1 of Article 4 of this Circular.

2.3. For auditing firms organizing knowledge updates independently:

In addition to the conditions stipulated in Clause 1 of this Article, auditing firms must also meet the following conditions:

a) Having at least 20 practicing auditors at the time of notification;

b) Having a dedicated training department for knowledge updates within the organizational structure of the firm;

c) Having a training and knowledge update regulation according to different levels of auditors in the firm;

d) Allocating a budget for knowledge updates for auditors in the firm;

đ) Being a network company as defined in the Code of Ethics for Accountants and Auditors.

3. Notifying the Department of Accounting and Auditing Supervision - Ministry of Finance about organizing knowledge updates for auditors:

a) From July 1 to July 15 each year, units requiring knowledge updates for auditors must submit a notification to the Department of Accounting and Auditing Supervision - Ministry of Finance detailing the conditions for organizing knowledge updates for auditors as stipulated in Clause 1 and Clause 2 of this Article and committing to meeting the conditions for knowledge updates as prescribed in this Circular (according to Model Appendix II);

b) During the organization of knowledge updates, units must always ensure the conditions for organizing knowledge updates as stipulated in Clause 1 and Clause 2 of this Article. Within ten days from the date they no longer meet the conditions or no longer require knowledge updates, units must submit a notification to the Department of Accounting and Auditing Supervision - Ministry of Finance stating the reasons and the date they no longer meet the conditions or will no longer organize knowledge updates."

5. Amend and supplement Point c Clause 6 Article 11 Circular No. 150/2012/TT-BTC (already amended and supplemented at Clause 1 Article 1 Circular No. 15/2024/TT-BTC) as follows:

"c) An international professional organization in accounting and auditing is the main organizer of knowledge update courses, including cases where it collaborates with other professional organizations or training institutions that meet the conditions for updating knowledge for auditors."

6. Amend the name of the article and amend and supplement some clauses of Article 15 of Circular No. 150/2012/TT-BTC (already amended and supplemented at Clause 1 Article 1 Circular No. 15/2024/TT-BTC) as follows:

a) Amend the name of Article 15 as follows:

"Article 15. Responsibilities of professional associations, training institutions, and auditing firms organizing knowledge updates for auditors."

b) Amend and supplement Clause 1, Clause 7, and Clause 11 of Article 15 of Circular No. 150/2012/TT-BTC (already amended and supplemented at Clause 1 Article 1 Circular No. 15/2024/TT-BTC) as follows:

"1. Organize knowledge update courses for auditors according to the plan and program already notified to the Department of Accounting and Auditing Supervision - Ministry of Finance as stipulated in Clause 3 Article 7 of this Circular. In case of organizing additional courses outside the plan or changing the content and program of the courses already notified, a supplementary notification must be issued.

7. Attend and take roll call for all participants. Evaluate auditors who attend the course immediately after the course ends.

11. Provide and explain fully, promptly, and accurately information and documents as required by competent state authorities in organizing knowledge updates for auditors."

c) Add Clause 12 after Clause 11 of Article 15 as follows:

"12. By August 15 each year, units wishing to organize knowledge updates for auditors must publish and bear responsibility for the information published on their website regarding the following contents:

a) Conditions met to organize knowledge updates for auditors as prescribed in Article 7 of this Circular;

b) Annual knowledge update plans and programs;

c) Knowledge update regulations for auditors for professional associations and auditing firms."

7. Amend and supplement Clause 2 Article 17 of Circular No. 150/2012/TT-BTC (amended and supplemented at Clause 1 Article 1 Circular No. 15/2024/TT-BTC) as follows:

"2. Annually, no later than August 16, publish on the Ministry of Finance's electronic portal the names of professional associations, training institutions, and auditing firms organizing knowledge updates for auditors."

8. Amend and supplement Clause 1 Article 18 of Circular No. 150/2012/TT-BTC (amended and supplemented at Clause 1 Article 1 Circular No. 15/2024/TT-BTC) as follows:

"1. Organize knowledge updates for practicing auditors to calculate the hours of knowledge updates as prescribed in Article 11 of this Circular when the conditions stipulated in Article 7 of this Circular are not met or have been met but not reported to the Department of Accounting and Auditing Supervision - Ministry of Finance."

9. Replace Appendix No. 01/CNKT issued together with Circular No. 150/2012/TT-BTC with Appendix II issued together with this Circular.

10. Repeal Article 9, Article 10, Article 12, Point a and Point b Clause 1 Article 14, Clause 3 Article 15, Clause 1 Article 17, Appendix No. 02/CNKT, and Appendix No. 03/CNKT of Circular No. 150/2012/TT-BTC.

11. Repeal Appendix No. 07/CNKT of Circular No. 56/2015/TT-BTC.

Article 6. Repeal the entire Circular

Repeal the entire Circular No. 70/2019/TT-BTC dated October 3, 2019 issued by the Minister of Finance guiding the budget accounting system and commune finance.

Article 7. Implementation Provisions

1. This Circular takes effect from July 1, 2025.

2. During implementation, in cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced by new legal normative documents, apply according to those new documents.

3. During implementation, in cases of difficulties or obstacles, organizations and individuals are requested to promptly report to the Ministry of Finance for guidance.

ANNEX I

(Attached to Circular No. 46/2025/TT-BTC dated June 20, 2025 issued by the Minister of Finance)

 

NOTICE ON ORGANIZING CONTINUOUS PROFESSIONAL DEVELOPMENT FOR ACCOUNTANTS

Year ...

 Respectfully submitted to: Department of Accounting and Auditing Supervision - Ministry of Finance

After reviewing the provisions on organizing continuous professional development for accountants in Circular No. 292/2016/TT-BTC dated November 15, 2016 issued by the Ministry of Finance and Circular No. 46/2025/TT-BTC dated June 20, 2025 issued by the Minister of Finance amending, supplementing, and abolishing certain Circulars of the Minister of Finance in the field of accounting and auditing to promote decentralization and reorganization of local administrative structures at two levels, we hereby notify that we meet the conditions to organize continuous professional development for accountants and the plan and program for organizing such development for accountants in year ..., as follows:(name of professional association, training institution, or accounting service business) notify that we meet the conditions to organize continuous professional development for accountants and the plan and program for organizing such development for accountants in year ..., as follows:

I. On Ensuring Conditions to Organize Continuous Professional Development for Accountants

1. Regarding the annual plan and program for continuous professional development:There is a plan and program for continuous professional development with all required contents as specified in Section II.

2. Regarding the teaching staff participating in teaching: ...

3. Regarding material facilities (such as classrooms, desks, blackboards, teaching aids, and other training equipment owned or rented): ...

4. Regarding other conditions:¹:

4.1. Regulations on continuous professional development for accountants or general training regulations including specific content on continuous professional development for accountants: Yes/No

4.2. Having a specialized department responsible for organizing continuous professional development for accountants: ...(description of the specialized department, basis for establishment): ... 4.3. Continuous professional development for accountants is included in the annual work program: ...

(description of the content stipulated, approved by which regulation): ...4.4. Being established and operating according to a decision of the competent state agency: ...

(specify the decision, etc.): ...4.5. Offering training programs from bachelor's degree level or higher in areas prescribed by the Ministry of Finance: Yes/No

4.6. Number of professional employees (including accountants and direct accounting service personnel) at the time of notification: ...

4.7. Having a dedicated training department for continuous professional development within the organizational structure of the enterprise: Yes/No

4.8. Having training and continuous professional development regulations for each level of certified public accountant within the enterprise: Yes/No

II. Plan and Program

Month

 promise:(name of professional association, training institution, or accounting service business)1. To have sufficient material facilities such as classrooms, desks, blackboards, teaching aids, and other training equipment to ensure the quality of training.

2. To arrange teaching staff participating in continuous professional development classes who meet the requirements set by the Ministry of Finance.

3. To comply with the responsibility of reporting and other regulations of the Ministry of Finance regarding the organization of continuous professional development for accountants.

4. To bear legal responsibility for the accuracy and legality of the information declared in this Notice.

(Signature, full name, stamp)

 

 

ANNEX II

(Attached to Circular No. 46/2025/TT-BTC dated June 20, 2025 issued by the Minister of Finance)

 

Respectfully submitted to: Department of Accounting and Auditing Supervision - Ministry of Finance

Year ...

After reviewing the provisions on organizing continuous professional development for auditors in Circular No. 150/2012/TT-BTC dated September 12, 2012 issued by the Minister of Finance, and Circular No. 46/2025/TT-BTC dated June 20, 2025 issued by the Minister of Finance amending, supplementing, and abolishing certain Circulars of the Minister of Finance in the field of accounting and auditing to promote decentralization, delegation of authority, and reorganization of local administrative structures at two levels, we hereby notify that we meet the conditions to organize continuous professional development for auditors and the plan and program for organizing such development for auditors practicing in year ..., as follows:

(name of professional association, training institution, or auditing business) notify that we meet the conditions to organize continuous professional development for auditors and the plan and program for organizing such development for auditors practicing in year ..., as follows:I. Conditions to Organize Continuous Professional Development for Practicing Auditors

4.1. Regulations on continuous professional development for auditors or general training regulations including specific content on continuous professional development for auditors adopted by the executive committee (or general assembly): Yes/No

1. Regarding the annual plan and program for continuous professional development:There is a plan and program for continuous professional development with all required contents as specified in Section II.

2. Regarding the teaching staff participating in teaching: ...

3. Regarding material facilities (such as classrooms, desks, blackboards, teaching aids, and other training equipment owned or rented): ...

4. Regarding other conditions:²:

4.2. Having a specialized department responsible for organizing continuous professional development for auditors stipulated in the Charter or established by a separate decision adopted by the executive committee (or general assembly): ...

(description of the specialized department, basis for establishment): ...4.3. Continuous professional development for auditors is included in the annual work program adopted by the executive committee (or general assembly): ...

4.6. Number of practicing auditors at the time of notification: ...4.4. Being established and operating according to a decision of the competent state agency: ...

(specify the decision, etc.): ...4.5. Offering training programs from bachelor's degree level or higher in areas prescribed by the Ministry of Finance: Yes/No

4.6. Number of professional employees (including accountants and direct accounting service personnel) at the time of notification: ...

4.9. Allocating a budget for the continuous professional development of auditors in the enterprise: Yes/No

4.8. Having training and continuous professional development regulations for each level of certified public accountant within the enterprise: Yes/No

II. Plan and Program

1. To have sufficient material facilities such as classrooms, desks, blackboards, teaching aids, and other training equipment to ensure the quality of training.

Month

 promise: notify that we meet the conditions to organize continuous professional development for auditors and the plan and program for organizing such development for auditors practicing in year ..., as follows:1. To have sufficient material facilities such as classrooms, desks, blackboards, teaching aids, and other training equipment to ensure the quality of training.

2. To arrange teaching staff participating in continuous professional development classes who meet the requirements set by the Ministry of Finance.

3. To organize comprehensive continuous professional development in accordance with the regulations of the Ministry of Finance.

4. Not to violate the regulations on organizing continuous professional development for auditors as concluded by the Ministry of Finance within the three years immediately preceding the date of submission of this Notice.

4. Not violating the provisions on organizing knowledge updates for auditors as concluded by the Ministry of Finance within the three-year period immediately preceding the date of submission of this Notification.

5. Fulfill the responsibility for reporting accurately and comply with the Ministry of Finance's regulations on organizing knowledge updates for auditors.

6. Shall be liable under the law for the accuracy and legality of the contents declared in this Notification.