Circular No. 66/2024/TT-BTC stipulates the titles, code numbers, professional standards for accounting positions and the conditions for promotion from accountant to senior accountant in public service units.

CIRCULAR

Regulations on job titles, codes, professional standards for accounting occupations and procedures for promotion from accountant to senior accountant in public service units

Pursuant to the Civil Servant Law dated November 15, 2010;

Pursuant to the Law Amending and Supplementing Certain Provisions of the Civil Servants and Public Officials Law and the Public Service Staff Law dated November 25, 2019;

Pursuant to the Accounting Law dated November 20, 2015;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 115/2020/NĐ-CP dated September 25, 2020 of the Government on recruitment, utilization, and management of civil servants; Decree No. 85/2023/NĐ-CP dated December 7, 2023 of the Government amending and supplementing certain articles of Decree No. 115/2020/NĐ-CP dated September 25, 2020 of the Government;

Pursuant to Circular No. 12/2022/TT-BNV dated December 30, 2022 of the Ministry of Home Affairs guiding positions, job descriptions for administrative leaders and managers; common professional skills; support and services in administrative agencies and organizations; and common professional job descriptions; support and services in public service units; Circular No. 06/2024/TT-BNV dated June 28, 2024 of the Ministry of Home Affairs amending and supplementing certain articles of Circular No. 12/2022/TT-BNV dated December 30, 2022 of the Ministry of Home Affairs;

The phrase "or examination" is abolished pursuant to Clause 6, Article 8 of Circular No. 15/2025/TT-BVHTTDL dated November 25, 2025, of the Minister of Culture, Sports and Tourism amending and supplementing certain articles of Circulars prescribing job codes, qualification standards, and salary grades for civil servants in the heritage culture, library, grassroots cultural activities, sports, fine arts, art performance, film, and cultural propaganda sectors, which takes effect from January 15, 2026.

The Minister of Finance promulgates this Circular regulating job titles, codes, professional standards for accounting occupations and procedures for promotion from accountant to senior accountant in public service units.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular regulates job titles, codes, professional standards for accounting occupations and procedures for promotion from accountant to senior accountant in public service units established by competent state authorities, central-level political organizations, provincial-level political organizations, district-level political organizations in accordance with the law.

Article 2. Applicability

This Circular applies to civil servants working in accounting positions and holding accounting occupation job titles in public service units established by competent state authorities, central-level political organizations, provincial-level political organizations, district-level political organizations in accordance with the law and other related organizations and individuals.

Chapter II
JOB TITLES, CODES, PROFESSIONAL STANDARDS
OCCUPATIONAL JOBTITLES IN THE ACCOUNTING FIELD

Article 3. Job titles and codes for occupational job titles in the accounting field

Job titles and codes for occupational job titles in the accounting field include:

Article 4. Professional standards for intermediate accountants (Grade IV)

1. Professional standards

a) Understanding accounting regulations and specific provisions regarding forms and methods of accounting applicable within the unit and in the industry;

b) Understanding and complying with the Accounting Law, accounting standards, other legal provisions on accounting, accounting principles, financial systems, statistics, and economic information; having the ability to concretize and effectively implement Party policies and State laws in the assigned field of work;

c) Understanding basic principles of business processes and document circulation within the unit;

d) Having the ability to absorb and master necessary skills such as computer usage, accounting software, electronic documents, and implementing tasks according to superior instructions;

e) Proficiently using office equipment and other facilities serving work requirements.

2. Professional ethics standards

Possessing professional ethics qualities, honesty, integrity, and a sense of compliance with the law.

3. Educational and Training Standards

a) Holding a college degree or higher in accounting, auditing, or finance;

b) Holding a certificate for accounting job title standards training or an auditor certificate under the Independent Auditing Law, or an accountant certificate under the Accounting Law, or a specialist accountant certificate, or an accounting certificate issued by foreign organizations or foreign professional organizations recognized by the Ministry of Finance of Vietnam.

4. Civil servants holding equivalent positions to staff (Grade V) and having at least three years of experience in equivalent positions (excluding probationary and trial periods) up to the date of submitting the application for promotion examination shall be eligible for promotion to the position of intermediate accountant (Grade IV) in accordance with Clause 16, Article 1 of Decree No. 85/2023/NĐ-CP dated December 7, 2023 of the Government.

Article 5. Criteria for the title of Accountant (Class III)

1. Professional standards

a) Understand and comply with the Accounting Law, accounting standards, other legal regulations related to accounting, accounting principles, financial systems, statistics, and economic information; have the ability to concretize and effectively implement the policies and guidelines of the Party and the State's policies and laws in the assigned field of work.

b) Be familiar with specific provisions on the form and methods of accounting; accounting systems applicable in the state accounting sector and field.

c) Know research methods, propose implementation or supplementation, modification of management regulations, business procedures, summarize and improve management practices, understand domestic and international trends in business practices.

d) Organize and implement activities related to management regulations, business procedures, document circulation processes, management and operational methods for accounting tasks in the unit.

đ) Have the ability to absorb, grasp, and skills in using modern support tools, technical means to exchange and use accounting materials, accounting information, accounting software, electronic vouchers, and electronic transactions.

e) Possess basic information technology skills and be able to use foreign languages or ethnic minority languages for civil servants working in ethnic minority areas according to job requirements.

2. Professional ethics standards

Possessing professional ethics qualities, honesty, integrity, and a sense of compliance with the law.

3. Educational and Training Standards

a) Hold a bachelor's degree or higher in accounting, auditing, finance.

b) Holding a certificate for accounting job title standards training or an auditor certificate under the Independent Auditing Law, or an accountant certificate under the Accounting Law, or a specialist accountant certificate, or an accounting certificate issued by foreign organizations or foreign professional organizations recognized by the Ministry of Finance of Vietnam.

4. Civil servants currently holding the title of Accounting Clerk and having held this title or equivalent for at least three years (excluding probationary and trial periods), including at least one continuous year (12 months) as an Accounting Clerk up to the date of submitting the application for promotion examination, shall be eligible for promotion according to Clause 16, Article 1 of Decree No. 85/2023/NĐ-CP dated December 7, 2023 of the Government.

Article 6. Criteria for the title of Senior Accountant (Class II)

1. Professional standards

a) Master the policies and guidelines of the Party, State laws, administrative management, administrative reform, and the direction and policies of the industry and unit regarding the accounting field; accounting work of the unit and legal regulations on accounting.

b) Understanding and complying with the Accounting Law, accounting standards, other legal provisions on accounting, accounting principles, financial systems, statistics, and economic information; having the ability to concretize and effectively implement Party policies and State laws in the assigned field of work;

c) Participate in building and perfecting institutional frameworks; participate in drafting regulatory documents guiding implementation in the financial and accounting fields; accounting systems applicable in the state accounting sector and field.

d) Master the accounting system of the industry and other sectors; organizational procedures for accounting work; have good management and operational leadership capabilities for accounting work in public service units; understand fundamental issues in management science, practical production, services, business, economic and social conditions, management activities in the accounting and auditing fields.

đ) Organize and implement business procedures, document circulation processes, management and operational methods for accounting tasks in public service units.

e) Possess basic information technology skills and be able to use foreign languages or ethnic minority languages for civil servants working in ethnic minority areas according to job requirements.

2. Professional ethics standards

Possessing professional ethics qualities, honesty, integrity, and a sense of compliance with the law.

3. Educational and Training Standards

a) Hold a bachelor's degree or higher in accounting, auditing, finance.

b) Holding a certificate for accounting job title standards training or an auditor certificate under the Independent Auditing Law, or an accountant certificate under the Accounting Law, or a specialist accountant certificate, or an accounting certificate issued by foreign organizations or foreign professional organizations recognized by the Ministry of Finance of Vietnam.

Chapter III

PROMOTION OF THE TITLE FROM ACCOUNTANT TO SENIOR ACCOUNTANT

Article 7. Criteria and conditions for considering promotion from accountant to senior accountant

1. For public service units nominating officials to participate in the promotion examination for occupational titles:

a) There must be vacant positions according to the approved occupational title structure of officials;

b) There must be a need and nomination of officials to participate in the promotion examination for occupational titles.

2. For officials nominated to participate in the promotion examination for occupational titles:

a) Meeting all criteria and conditions stipulated in Clause 16, Article 1 of Decree No. 85/2023/NĐ-CP dated December 7, 2023 of the Government and Article 6 of this Circular;

b) Currently holding the occupational title of accountant and having at least nine years of experience in the occupational title of accountant or equivalent (excluding probationary and trial periods), including at least one continuous year (12 months) as an accountant up to the date of submitting the application for the promotion examination;

c) During the period of holding the occupational title of accountant or equivalent, they must have led or participated in researching and drafting at least one document, scientific task at the grassroots level or higher, which has been accepted and promulgated by the competent authority, including: Legal regulations or research topics, projects, programs, or related business documents in the field of finance and accounting consistent with the requirements and tasks of the occupational title of senior accountant;

The competent authority to issue or accept includes: administrative agencies, political-social organizations, public service units; Bureaus, subordinate public service units under General Departments; People's Committees at district level, specialized agencies, subordinate public service units under People's Committees of provinces and cities; People's Councils at district level, relevant committees under People's Councils of provinces and cities;

The participation in researching, drafting documents, topics, projects, research programs, and related business documents shall be evidenced by a decision to join the Drafting Board, Drafting Team, or Editorial Team for legal regulations or a task assignment document from the authorized person in cases where no Drafting Board, Drafting Team, or Editorial Team is established; or a decision to join the Steering Committee, Head Committee, Drafting Board, or Supporting Team, Editorial Team, Compilation Team for research topics, projects, programs, and related business documents in the field of finance and accounting or a task assignment document from the authorized person;

Chapter IV

IMPLEMENTING PROVISIONS

Article 8. Transitional Provisions

1. Officials who were appointed to the occupational title in the accounting profession before the effective date of this Circular shall be deemed to meet the professional and specialized criteria for the occupational title in the accounting profession as stipulated in this Circular corresponding to the occupational title already appointed; in cases of higher promotion, they must satisfy the conditions stipulated in this Circular.

2. Officials holding the occupational title in the accounting profession who have obtained certificates for completing training programs as stipulated in Clause 4, Article 17 of Decree No. 101/2017/NĐ-CP dated September 1, 2017 of the Government on training and upgrading cadres, civil servants, and officials or who were appointed to the occupational title of official in the accounting profession before June 30, 2022 shall not be required to participate in training programs according to the occupational title criteria as stipulated in this Circular.

Article 9. Effectiveness and Implementation Organization

1. This Circular takes effect from October 21, 2024.

2. Repeal the provisions at Clause 2, Article 26 of Circular No. 29/2022/TT-BTC dated June 3, 2022, issued by the Minister of Finance, concerning code numbers, professional standards, and salary grading for accounting, tax, customs, and reserve civil service positions.

3. In cases where the referenced documents in this Circular are amended, supplemented, or replaced, implementation shall be carried out according to those amended, supplemented, or replacement documents.

4. During the implementation process, if there are any difficulties, please report to the Ministry of Finance for guidance or consideration and resolution./.