Circular No. 4990 TC/CĐKT Regarding the Correction of Decision No. 43/2004/QĐ-BTC

Circular No. 4990 TC/CĐKT of 2004 of the Ministry of Finance corrects errors in Decision No. 43/2004/QĐ-BTC on the regulations for organization, training, and issuance of certificates for chief accountants. Specifically, it amends the content of Column 8 in Appendix No. 01 from 'Actual time working in finance, accounting, accounting' to 'Actual time working in finance, accounting, auditing'. This document applies to relevant agencies and units under the Ministry of Finance.

Document No.4990 TC/CĐKT
Document typeOfficial Dispatch
Issuing authorityMinistry of Finance
Signed byĐinh Văn Nhã
Updated17/06/2026
FieldUncategorized
Issued date13/05/2004
Effective date
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 4990 TC/CĐKT of 2004 of the Ministry of Finance corrects errors in Decision No. 43/2004/QĐ-BTC on the regulations for organization, training, and issuance of certificates for chief accountants. Specifically, it amends the content of Column 8 in Appendix No. 01 from 'Actual time working in finance, accounting, accounting' to 'Actual time working in finance, accounting, auditing'. This document applies to relevant agencies and units under the Ministry of Finance.

Key points

  • The Ministry of Finance corrects errors in Appendix No. 01 of Decision No. 43/2004/QĐ-BTC on the issuance of "Regulations on organization, training, and issuance of certificates for chief accountants"
  • The correction made is changing from “Actual time working in finance, accounting, accounting” to “Actual time working in finance, accounting, auditing” at Column 8 of Appendix No. 01 (page 7)
  • It is requested that relevant agencies assist in making corrections to implement this

🌐 Social impact of this document

  • To ensure the accuracy and effectiveness of the regulations on organization, training, and issuance of certificates for chief accountants
  • To minimize errors in the implementation of regulations related to certificates for chief accountants

❓ Frequently asked questions

Updating.

Full text

    MINISTRY OF FINANCE

            --*---

Number:  4990 TC/CĐKT

Regarding: Amending Decision No. 43/2004/QĐ-BTC

SOCIALIST REPUBLIC OF VIETNAM

Freedom - Freedom - Happiness

--------------------------------

Hanoi, May 13, 2004

.                Unit: Equivalent USD: - Ministries, ministerial-level agencies, government agencies

-        People's Committees of provinces and centrally governed cities

-        Departments of Finance of provinces and centrally governed cities

The Ministry of Finance has issued Decision No. 43/2004/QĐ-BTC dated April 26, 2004 on the issuance of the "Regulation on the organization, training, and issuance of certificates for chief accountants." During the printing process, this Decision contained errors that need to be corrected, specifically as follows:

- In Column 8 of Appendix No. 01 (page 7), it was printed as "Time actually working in finance, accounting, accounting," which is now corrected to "Time actually working in finance, accounting, auditing."

The Ministry of Finance sincerely apologizes for the above error and requests relevant agencies to assist in making corrections to implement this./.

 Place of Receipt:

- As above

Units under and directly under the Ministry

Legal Department (Ministry of Finance)

- Legal Drafting Department (Ministry of Justice)

Vietnam Association of Accountants (Central Committee)

Ho Chi Minh City Association of Accountants

ANNEXED TO THIS CIRCULAR (Circular No. 209/2016/TT-BTC dated October 10, 2016 of the Minister of Finance)

For record: Office, Training and Auditing Department

Signed: MINISTER OF FINANCE

DIRECTOR OF THE OFFICE

Nguyen Sinh Nhat Tan

 Dinh Van Nha

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