Decision No. 53/2002/QÐ-BTC of the Minister of Finance Issuing the Regulations on Examination and Issuance of Certificates for Independent Auditors

MINISTRY OF FINANCE ********	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ********
Number: 53/2002/QD-BTC	Hanoi, April 23, 2002

 

Pursuant to …;

OF THE MINISTER OF FINANCE NUMBER 53/2002/QD-BTC DATED APRIL 23, 2002 ISSUING REGULATIONS ON SELECTION AND ISSUE OF AUDITOR CERTIFICATES

THE MINISTER OF FINANCE

Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of Ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to Decree No. 07/CP dated January 29, 1994 of the Government on regulations on independent auditing in the national economy;
Based on the proposal of the Director of the Accounting System Department, the Director of the Cadres and Training Department, and the Chairman of the State Auditor Selection Council,

Pursuant to …;:

Article 1: The accompanying Decision promulgates "Regulations on Selection and Issuance of Auditor Certificates."

Article 2: This Decision takes effect fifteen days from the date of signature and replaces Decision No. 237 TC/QD/CDKT dated March 19, 1994 of the Minister of Finance.

Article 3: The Directors of the Accounting System Department, the Cadres and Training Department, the Chairman of the State Auditor Selection Council, and the Heads of relevant units shall be responsible for implementing this Decision.

 

TRAN VAN TA (Signed)

 

REGULATIONS
SELECTION AND ISSUE OF AUDITOR CERTIFICATES
(Attached to Decision No. 53/2002/QD-BTC dated April 23, 2002 of the Minister of Finance)

Chapter 1:

GENERAL PROVISIONS

Article 1: Eligibility and Conditions for Participation in the Examination.

1. All Vietnamese citizens or foreign citizens permitted to reside in Vietnam who meet the following conditions may participate in the auditor selection examination.

2. Conditions for participation in the examination:

a. Having a clear record, being honest and incorruptible, and having no criminal record;

b. Holding a bachelor's degree in finance and banking or accounting fields and having at least five years of experience in financial, accounting, or auditing work. In cases where candidates have worked as audit assistants for at least four years, they may also participate in the examination; if successful, they must complete five years of actual work experience before obtaining an auditor certificate according to Clause 18 of these Regulations.

If candidates hold a bachelor's degree in other fields and have at least five years of financial and accounting work experience, they must also hold a second bachelor's degree in the aforementioned fields for at least three years.

c. Possessing a level C language certificate and a level B computer skills certificate.

d. Submitting a complete application package and examination fees in accordance with Article 2 of these Regulations.

Article 2: Application Package and Examination Fees.

1. The application package for participating in the examination must be submitted to the State Auditor Selection Council no later than thirty days prior to the examination date. The application package includes:

+ An application form;

+ A detailed resume (with confirmation from the management authority or the People's Committee of the locality where the applicant resides);

+ Certified copies of academic degrees and certificates from the management authority or notary public: Bachelor's degree, language certificate, computer skills certificate;

+ Three recent color photographs measuring 4x6 cm, two envelopes with stamps and the recipient's address;

+ Copies of examination results issued by the Examination Council (for those retaking failed subjects or taking additional subjects);

2. The application package for the examination is issued uniformly by the Auditor Selection Council;

3. Examination fees are charged per subject and announced by the State Auditor Selection Council for each examination period.

Article 3: Examination Content.

1. The number of subjects in the auditor selection examination includes eight subjects as follows:

1. Economic Law

2. Corporate Finance

3. Monetary Credit

4. Accounting

5. Auditing

6. Financial activity analysis

7. Computer Skills (Level B)

8. Foreign Language (Level C).

The content and requirements for each subject are specified in Appendix 1 attached to these Regulations;

2. Candidates may register to take a minimum of four subjects in their first attempt.

Article 4: Examination format.

For each subject among subjects 1, 2, 3, 4, 5, 6 (Article 3), candidates must complete a written examination within a maximum time of 180 minutes. For subjects 7 and 8 (Article 3), candidates must complete a written examination within a maximum time of 120 minutes and also participate in practical computer-based testing (subject 7) and oral questioning (subject 8) within a maximum time of 30 minutes.

Article 5: Organization of examinations.

1- The recruitment examination for auditors shall be organized at least once a year in the third quarter of each year. At least three months before the examination date, the Examination Board shall officially announce on mass media the conditions, standards, time, location, and other necessary information.

2- To prepare for the examination, applicants may attend vocational training classes organized by the Vietnam Association of Accountants, universities, or training centers registered and approved by the Ministry of Finance to organize according to a unified program prescribed by the Ministry of Finance.

3- Within the latest period of 45 days from the end of the recruitment examination, the Examination Board must publish the examination results and notify the examinees.

Article 6: Meeting examination requirements, retaining examination results, and exemption from examination.

1- Subjects meeting the requirements are those achieving a score of 5 or higher. Candidates who meet the requirements for all eight subjects and achieve a total score of 50 points or more will meet the examination requirements and be recognized as successfully passing the auditor examination by the Examination Board.

2- Examination results for subjects meeting the requirements are retained for three years from the first examination session. During the retention period, examinees can take additional examinations for unattempted subjects or retake only those subjects not meeting the requirements. Each subject can be attempted a maximum of three examination sessions.

Those who have met the requirements for all eight subjects but whose total score for the eight subjects is less than 50 points may choose to re-examine the unattempted subjects up to three times to improve their scores.

3- Exemption from the foreign language subject is granted to individuals meeting both of the following conditions:

+ Male aged 50 or older, female aged 45 or older;

+ Possessing a certificate of proficiency level C in one foreign language, or a bachelor's degree in foreign languages, or a university or postgraduate degree from abroad.

Article 7: Cancellation of examination results.

After a three-year period from the first examination session, or if one of the eight subjects has been attempted three times without meeting the requirements, or if all eight subjects have been passed but the total score is less than 50 points, previous examination results will be cancelled. Individuals whose results are cancelled and wish to continue participating in the examination must retake all eight subjects.

Chapter 2:

NATIONAL AUDITOR EXAMINATION BOARD, SUBJECT COMMITTEES, AND EXAMINATION MANAGEMENT BOARDS

Article 8: National Auditor Examination Board.

1- The National Auditor Examination Board (hereinafter referred to as the Examination Board) shall be established by the Minister of Finance upon the proposal of the Director of the Accounting System Department and the Director of the Cadres and Training Department.

2- The auditor examination shall be organized by the Examination Board. In each examination session, the Examination Board must establish a Subject Committee and an Examination Management Board.

3- The Examination Board is permitted to use the seal of the Ministry of Finance during its operational period.

4- Members of the Examination Board are not allowed to provide tutoring or review guidance after announcing the examination plan, content, and program for that year.

Article 9: Composition of the Examination Board.

1- The Examination Board consists of: the Chairman of the Examination Board being the Director of the Accounting System Department of the Ministry of Finance; the Vice-Chairman, Secretary, and members of the Examination Board are representatives of state management agencies for accounting and training, scientific staff, professors, and doctors specializing in Finance and Accounting. The maximum number of members of the Examination Board is nine; the term of office of the Examination Board is five years. In cases where one-third of the members of the Examination Board are absent, the Chairman of the Examination Board shall report to the Minister of Finance for a decision to supplement the members of the Examination Board.

2- The office of the Examination Board is located at the Accounting System Department of the Ministry of Finance.

3- Assistance to the Examination Board is provided by a Standing Committee established by the decision of the Minister of Finance. The maximum number of members of the Standing Committee is four.

Article 10: The Examination Council has the following duties and powers:

1- To develop, perfect, and concretize the content and program for each period of auditor recruitment training;

2- To plan the examination and publicly announce it through mass media;

3- To organize auditor recruitment examinations and proficiency tests for foreign auditors with certificates;

4- To accept and review candidate application files;

5- To review examination results, announce the results, and notify individual candidates of their scores;

6- To organize re-examinations if candidates request them;

7- To report to the Minister of Finance annually on examination plans and the results of each examination period;

8- To compile lists of successful candidates for the Minister of Finance to issue auditor certificates;

9- To proactively propose or participate in improving the Auditor Recruitment Examination Regulations when required;

10- To resolve complaints and reports related to examination subjects and examination organization;

Article 11: Working System of the Examination Council.

1- The Examination Council operates collectively. Decisions of the Council must be made based on collective opinions, following the principle of voting with at least two-thirds agreement from Council members;

2- The Council organizes one meeting before each examination period and one meeting after each examination period, convened by the Chairman of the Council. In case of necessity, the Chairman may convene extraordinary meetings;

3- The Council is allowed to use official time to organize meetings and activities within its duties and powers. Members of the Council are entitled to remuneration deducted from examination fees, decided by the Chairman of the Council;

4- The agenda and content of Council meetings must be notified (in writing) to members at least one week before the meeting;

Article 12: Duties and Powers of Examination Council Members.

1- Chairman of the Examination Council:

- Is responsible for organizing and implementing the duties and powers of the Examination Council as stipulated in Article 10 of this Regulation;

- Assigns responsibilities to each member of the Examination Council;

- Decides on the establishment of Examination Subject Committees and Examination Steering Committees;

- Organizes the preparation and selection of examination questions and answers according to the prescribed content and program, ensuring absolute confidentiality of the questions and answers before the examination;

- Organizes strict and safe examinations;

- Safeguards test papers securely, organizes coding, opening, and managing codes, and hands over test papers to the Head of the Subject Board for grading;

- Organizes the merging of codes and scoring of examination papers to be submitted to the Examination Council;

- Reports annually to the Minister of Finance on examination plans and results of each examination period;

- Issues certificates of successful candidates who meet the requirements of the examination and score certificates for candidates who have not completed all eight subjects or have failed some subjects;

- Based on this Regulation, establishes and announces examination room rules after approval by the Examination Council;

- Delegate authority to the Vice-Chairman of the Examination Board to manage the Examination Board's work in their absence.

2- Deputy Chairmen of the Examination Council:

- Assists the Chairman of the Examination Council in managing the Council's activities as assigned by the Chairman;

- Manages and resolves general matters of the Council when authorized by the Chairman.

3- Secretariat Member of the Examination Council:

- Organizes the receipt of candidate application files and submits them to the Examination Council for review;

- Prepares necessary documents for the Examination Council and records minutes of Council meetings;

- Receives disciplinary violation records of candidates and submits them to the Council for consideration;

- Compiles examination result lists and other tasks assigned by the Chairman of the Council;

4- Members of the Examination Council have the duty:

- To fulfill tasks assigned by the Chairman of the Examination Council to ensure that the Council's activities are carried out strictly;

- To strictly comply with the Auditor Recruitment Examination Regulations and maintain the safety and confidentiality of all materials related to the auditor recruitment examination;

- To participate and take charge of Examination Subject Committees.

Article 13: Subject Boards.

1- Each subject forms a Subject Board. The Subject Board is established by the Chairman of the Examination Council. Each board must have at least three members, including two members of the Examination Council;

2- Duties of Subject Board members:

2.1- Head of the Subject Board:

- Organizes the compilation of content and programs for each period of subject training according to the requirements of the Chairman of the Examination Council;

- Organize the drafting of examination questions and answers according to the requirements of the Chairman of the Examination Council, maintaining absolute confidentiality regarding the examination questions;

- Receive examination papers transferred by the Chairman of the Examination Council for marking;

- Organizes grading in accordance with Article 16 of this Regulation;

In case the Head of the Examination Board is absent, the Chairman of the Examination Council will appoint a substitute.

2.2- Members of the Subject Board:

- Strictly and fully carry out tasks assigned by the Head of the Subject Board.

Article 14: Examination Steering Committee.

1- The Examination Steering Committee shall be established by the Chairman of the Examination Board for each examination period. The Examination Steering Committee shall have at least three members of the Examination Board and examination supervisors for each examination area. Each Supervision Team shall consist of from 3 to 4 people, including at least one member of the Examination Board.

2- Tasks of the Examination Steering Committee and Supervision Teams:

2.1- Head of the Examination Steering Committee:

- Arrange and assign monitors inside and outside the examination room at each examination venue;

- Receive and store examination questions in accordance with regulations;

- Publicize the examination papers so that candidates can see that they are still sealed. Organize the drawing of examination papers and announce them.

- Suspend the supervisor and report to the Chairman of the Examination Board for consideration and decision on replacement when the supervisor violates the examination rules. Organize the preparation of records for examinees who violate the examination rules and submit them to the Chairman of the Examination Board upon completion of the subject.

- Organize the collection, sealing, safekeeping, and transfer of examination papers to the Chairman of the Examination Council.

2.2- Examination room supervisor:

- Record the registration number at the seating position;

- Check the admission card of candidates when entering the examination room and guide them to sit according to their registration number;

- Sign on the answer sheet and distribute the answer sheets according to regulations;

- Distribute examination questions to candidates;

- When candidates start answering, compare the photo in the admission card to identify the candidate;

- If required to answer questions from candidates, only provide general responses in front of the examination room;

- Allow examinees to leave the examination room earliest after two-thirds of the allotted time (except in cases with necessary reasons);

- Remind and maintain order in the examination room;

- Collect all answer sheets and submit them to the Head of the Examination Steering Committee;

- Prepare records for examinees who violate examination rules;

Article 15: Forms of Handling Violations of Examination Room Rules:

1- Reprimand shall be applied to examinees who violate any of the following offenses:

+ Bringing examination materials into the examination room but not using them;

+ Intentionally sitting in a place other than their assigned seat;

+ Exchanging with other examinees.

The form of disciplinary reprimand shall be recorded by a member of the Examination Steering Committee in the Supervision Team and announced immediately in the examination room, and confiscate the materials (if any). An examinee reprimanded in a subject will lose one-quarter of the points for that subject's test.

2- Warning shall be applied to examinees who violate any of the following offenses:

+ Having been reprimanded but still continuing to violate examination room rules;

+ Bringing examination materials into the examination room and being found using them;

+ Exchanging scratch paper or answer sheets with each other.

The form of disciplinary warning shall be recorded by a member of the Examination Steering Committee in the Supervision Team and announced immediately in the examination room, and confiscate the materials (if any). An examinee warned in a subject will lose half of the points for that subject's test;

3- Suspension from examination shall be applied to examinees who have been warned but continue to intentionally violate examination room rules. The form of suspension from examination shall be recorded by a member of the Examination Steering Committee in the Supervision Team and announced immediately in the examination room, confiscate the materials, and report to the Chairman of the Examination Board for decision. If an examinee is suspended from the examination, the test will be scored zero;

4- In cases where examinees violating examination rules are recorded, they must sign the record. If the examinee does not sign the record, then two supervisors shall sign the record.

Article 16: Grading.

1- Before transferring the test papers to the Subject Examination Committees for grading, the test papers must be separated and marked according to each subject;

2- The Chairman of the Examination Board shall organize the Subject Examination Committees to grade centrally, and shall not take the papers home or to the office for grading;

3- The grading process shall be carried out independently by two graders. Graders shall base their grading solely on the content of the test papers and the approved answers to the questions provided by the Chairman of the Examination Board;

4- Only valid test papers, which are those completed on the examination papers distributed by the Examination Board and signed by two supervisors, shall be graded. Papers completed on different paper than the examination paper, on scratch paper, with two different types of writing, or with inappropriate drawings or markings, shall not be graded;

5- The grading scale is a ten-point scale; partial points up to 0.25 can be given, but the total score shall be rounded to the nearest 0.5 point. A passing score is a score of 5 or higher. The score for a subject is calculated as follows:

+ For written subjects: [(Grader 1 score + Grader 2 score) / 2].

+ For foreign language and computer science subjects: [(Written test score + Oral test score (or practical test score)) / 2]. Where the oral test or practical test score is also calculated as [(Grader 1 score + Grader 2 score) / 2].

In cases where the scores of the two graders differ by more than 1 point, the two graders need to discuss to reach agreement; if they cannot agree, the Chairman of the Examination Board shall review and decide.

Article 17: Examination of examination results.

The examination board shall examine the examination results based on the marking results of each subject and approve the list of successful candidates and unsuccessful candidates. The examination results shall be officially announced by the Chairman of the Examination Board after approval by the Examination Board.

Article 18: Re-examination of examination papers.

1- Within thirty days from the date of announcement of the examination results, if an examinee submits a request for re-examination, the Examination Board shall be responsible for organizing the re-examination and informing the applicant of the result. After the specified period, requests for re-examination will not be processed;

2- Applicants requesting re-examination must pay the re-examination fee as notified by the Examination Board;

3- The re-examination of examination results shall be conducted by the Head of the Subject Committee and must be approved by the Chairman of the Examination Board. The Chairman of the Examination Board shall notify the re-examination results to the applicant who has requested re-examination.

Article 19: Issuance of examination score certificates.

Those who have not completed all subjects or have not met the requirements for eight subjects shall be issued an Examination Score Certificate by the Chairman of the Examination Board. The Examination Score Certificate serves as the basis for filing an application to retake the subjects that have not been met or to take the subjects that have not been taken.

Chapter 3:

ORGANIZATION OF EXAMINATION PERIODS FOR FOREIGN CERTIFIED PUBLIC ACCOUNTANTS

Article 20: Examination for foreign certified public accountants.

1- Individuals holding a certified public accountant certificate from foreign organizations recognized by the Ministry of Finance of Vietnam wishing to obtain a certified public accountant practice certificate in Vietnam must sit for an examination on Vietnamese laws.

2- The content of the examination includes:

(1) Economic Law, Foreign Investment Law in Vietnam;

(2) Financial policies and taxes;

(3) Corporate accounting regulations;

(4) Regulations on auditing financial statements;

(5) Currency and credit.

3- The language used in the examination is Vietnamese or English.

4- The maximum duration of the examination is 180 minutes.

5- The marking scale is out of 100 points. Marks start from 1 point. A passing grade is 70 points or above. Examination results will be communicated to each individual.

6- Individuals achieving 70 points or above will be issued a Certificate of Successful Examination by the Chairman of the Examination Board. Other regulations shall be implemented according to the examination rules for certified public accountants.

Chapter 4:

ISSUANCE OF CERTIFICATE OF SUCCESSFUL EXAMINATION AND CERTIFIED PUBLIC ACCOUNTANT CERTIFICATE

Article 21: Issuance of Certificate of Successful Examination.

- Individuals who meet the examination requirements shall be issued a Certificate of Successful Examination by the Chairman of the Examination Board;

- The Certificate of Successful Examination is valid for obtaining a certified public accountant certificate;

Article 22: Issuance of Certified Public Accountant Certificate.

- Individuals with a Certificate of Successful Examination shall be submitted by the Chairman of the Examination Board to the Minister of Finance for issuance of a Certified Public Accountant Certificate;

- The Certified Public Accountant Certificate has legal validity for registration to practice as a certified public accountant in accordance with current regulations on registration to practice as a certified public accountant.

ANNEX

CONTENT AND REQUIREMENTS FOR EACH SUBJECT

(Attached to Decision No. 53/2002/QD-BTC dated April 23, 2002 of the Minister of Finance)

I/ Subjects for examination include:

1. Economic Law

2. Corporate Finance

3. Currency, credit

4. Accounting

5. Auditing

6. Financial activity analysis

7. Computer Skills (Level B)

8. Foreign Language (Level C)

II/ Content and Requirements for Each Subject

1/ Economic Law

- State and Law

+ State machinery and its legal status.

+ Nature and role of law.

+ Legal system.

- State Management of Economy

+ Characteristics of state management of economy.

+ State agencies managing the economy and their legal status.

+ Legal status of business entities.

+ Law on State-Owned Enterprises.

+ Enterprise Law.

+ Foreign Investment Law in Vietnam.

+ Legal regulations on establishment, dissolution, and bankruptcy of enterprises.

+ Business entities, classification of business entities.

+ General legal regulations on enterprises.

+ Types of enterprises and their legal status.

- Economic Contracts

+ Common characteristics of economic contracts.

+ Execution of economic contracts.

+ Implementation, modification, and suspension of economic contracts.

+ Legal responsibility in economic contracts.

+ Disputes and resolution of economic contract disputes.

- Labor Law

+ Labor contracts.

+ Legal status of workers and employers.

+ Disputes and resolution of labor disputes.

- Civil Law

+ Execution of civil contracts.

+ Ownership rights.

+ Legal responsibility for civil contracts.

- Criminal Law

+ Crimes and punishments.

+ Some crimes related to economic management and business.

2/ Money and Credit

- Basic Concepts

+ Money

+ Credit

+ Forms of credit

+ Payment and forms of payment

+ Interest rate on credit

+ Role of interest rates in adjusting economic and social development

- Activities of banks

+ Central Bank

. Functions of the Central Bank

. Tasks (formulating and implementing monetary policy)

. Assets of the Central Bank (Liabilities, Assets)

. Balance sheet of the Central Bank

+ Commercial banks and credit funds

. Concept of commercial banks

. Operations of commercial banks

. Evaluation of commercial bank performance

- Non-bank financial institutions and their activities

+ Insurance companies

+ Financial companies

+ Securities companies

+ National Treasury

+ Leasing companies

+ Debt purchasing companies

+ Funds: Development support funds, postal savings,...

3/ Corporate Finance

- New understanding of working capital, capital flow, financial markets, channels for generating working capital in a market economy.

- Methods of raising capital for business development.

- Depreciation accrual and utilization.

- Preservation and development of working capital.

- Present value and future value of costs and revenues

- Mechanism for granting usage rights, responsibility for preserving and developing production and business capital for state-owned enterprises.

- Content of tax laws and national budget revenues.

- Financial mechanisms for different types of enterprises (state-owned enterprises, enterprises operating under enterprise law, foreign investment law, etc.)

- Costs, revenue, profit

+ Break-even point, determination of break-even point

+ Revenue

+ Efficiency of investment capital

+ Selection of investment options

- Privatization of state-owned enterprises.

4/ Accounting

a- Theory of accounting entries

- Legal framework for accounting

+ Accounting Law and guiding documents

+ Vietnamese Accounting Standards

+ Accounting systems

- Scope of accounting;

- System of accounting methods:

+ Accounting vouchers

+ Accounting accounts system

+ Valuation and cost calculation

+ Balance sheet

- Accounting books and forms of accounting book organization;

- Organization of accounting staff and accounting work at enterprises.

b- Practical accounting

- Accounting for elements of the production and business process (Fixed assets, inventory, labor and wages);

- Accounting for production costs and product cost calculation;

- Accounting for finished products, consumption, revenue, profit, and profit distribution;

- Accounting for monetary capital, payment transactions, sources of capital, and enterprise funds;

- Methods for preparing and reviewing financial statements.

5/ Auditing

a- Auditing theory

- Legal framework for auditing:

+ Decrees on auditing and guiding documents;

+ The system of Vietnamese auditing standards.

- General issues in auditing:

+ Concept of auditing, types of auditing;

+ The necessity of independent auditing, objects of independent auditing, role of independent auditing in a market economy;

+ Auditors;

+ Organization of auditing.

- Methods and techniques of auditing operations:

+ Sequence of steps in an audit and the content of each step (preparation, conducting the audit, reporting results);

+ Basic audit procedures;

+ Content and procedures for auditing specific tasks (cash, bank deposits, accounts receivable and payable, inventory, production costs, sales, determination of financial results, fulfillment of obligations to the State budget, auditing year-end balances, accounting estimates, etc.).

- Basic concepts:

+ Database;

+ Accounting systems and internal control systems;

+ Audit plan;

+ Control testing;

+ Substantive testing;

+ Accounting estimates;

+ Risk, fraud, error, materiality, etc.;

b- Auditing practice

- Preparing an audit plan;

- Procedure for conducting an audit;

- Situations in auditing financial reports and auditor's opinions;

- Audit files, evaluation of sufficient and appropriate audit evidence;

- Auditing final settlement reports for completed construction projects, programs, and projects;

- Preparing an audit report.

6/ Financial activity analysis

- Tasks and methods of financial activity analysis.

- Analysis of a company's financial situation:

+ Analysis of capital structure.

+ Analysis of the company's ability to self-finance.

+ Analysis of funding for production and business activities.

+ Analysis of the efficiency of business capital utilization.

+ Analysis of payment status and capability.

+ Analysis of fixed asset acquisition and utilization.

7/ Information technology

- MS-DOS operating system

+ Directories and files

+ Basic commands

- MS-WINDOWS and basic applications

- WINWORD system

+ Commands for working with blocks.

+ Creating tables, setting print pages;

- EXCEL system and basic applications.

- FOXBASE/FOXPRO database management system

+ Foxpro data file structure

+ Command files, search, modify information

- Computers, computer networks, internet, web pages

- Practice in word processing or bookkeeping on computers

8/ Foreign language

- Requirement: Level C or higher;

- Skills: Listening, speaking, reading, writing, translation;