Circular No. 68/2015/TT-BTC issues Vietnamese standards on related services, replacing two old standards. This document provides detailed regulations on contracts for pre-agreed procedures concerning financial information and consolidated financial information services.
适用范围
Auditing enterprises, foreign auditing enterprise branches in Vietnam, practicing auditors, accounting service enterprises, practicing accountants, and other organizations and individuals involved in providing related services.
要点
- Auditing enterprises, foreign auditing enterprise branches in Vietnam must comply with Vietnamese standards on related services when performing related service contracts (Article 1).
- The old standards on consolidated financial information services and financial information verification based on pre-agreed procedures cease to be effective from January 1, 2016 (Article 3).
- This document provides detailed regulations on the implementation of pre-agreed procedures concerning financial information and consolidated financial information services.
- Organizations and individuals involved must apply the new standards when issuing service reports after January 1, 2016 (Article 3).
- The Director of the Accounting and Auditing System Department is responsible for implementing this Circular.
🌐 本文件的社会影响
- Auditing enterprises, foreign auditing enterprise branches in Vietnam must comply with the new standards on related services.
- Organizations and individuals involved in providing related services will have to apply the new provisions.
- Service users benefit from the application of the new standards.
- Some auditing enterprises and practicing accountants may encounter difficulties when transitioning to the new standards.
❓ 常见问题
What services does this Circular regulate?
This Circular regulates contracts for the implementation of pre-agreed procedures concerning financial information and consolidated financial information services.
When do the old standards cease to be effective?
The old standards on consolidated financial information services and financial information verification based on pre-agreed procedures cease to be effective from January 1, 2016.
Which organizations must comply with the new standards?
Auditing enterprises, foreign auditing enterprise branches in Vietnam, practicing auditors, and other organizations and individuals involved in providing related services.
What responsibility does the Director of the Accounting and Auditing System Department have?
The Director of the Accounting and Auditing System Department is responsible for implementing this Circular.
When does this Circular take effect?
This Circular takes effect from January 1, 2016.
全文
CIRCULAR
ISSUING VIETNAMESE STANDARDS ON RELATED SERVICES
WHEREAS, Law on Independent Auditing No. 67/2011/QH12 dated March 29, 2011;
Pursuant to the Law on Accounting No. 03/2003/QH11 dated June 17, 2003;
Pursuant to Decree No. 17/2012/NĐ-CP dated March 13, 2012 of the Government detailing and guiding the implementation of certain provisions of the Independent Audit Law;
WHEREAS, Decree No. 129/2004/NĐ-CP dated May 31, 2004 of the Government detailing and guiding the implementation of certain provisions of the Accounting Law applicable to business operations;
WHEREAS, Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
PURSUANT TO THE PROPOSAL OF THE CHAIRMAN OF THE ASSOCIATION OF PRACTICING AUDITORS OF VIETNAM AND THE DIRECTOR OF THE DEPARTMENT OF ACCOUNTING REGIMES AND AUDITING,
THE MINISTER OF FINANCE ISSUES THIS CIRCULAR ON VIETNAMESE STANDARDS ON RELATED SERVICES.
Article 1. ATTACHED TO THIS CIRCULAR ARE TWO (02) VIETNAMESE STANDARDS ON RELATED SERVICES INCLUDING:
1. VIETNAMESE STANDARD ON RELATED SERVICES NO. 4400 - CONTRACTS FOR PERFORMING AGREED-UPON PROCEDURES ON FINANCIAL INFORMATION.
2. VIETNAMESE STANDARD ON RELATED SERVICES NO. 4410 - COMBINED ENGAGEMENTS ON FINANCIAL INFORMATION.
Article 2. THIS CIRCULAR APPLIES TO AUDIT FIRMS, BRANCHES OF FOREIGN AUDIT FIRMS IN VIETNAM, PRACTICING AUDITORS, ACCOUNTING SERVICE FIRMS, PRACTICING ACCOUNTANTS, AND OTHER ORGANIZATIONS AND INDIVIDUALS INVOLVED IN PROVIDING RELATED SERVICES AS PROVIDED FOR IN ARTICLE 1 OF THIS CIRCULAR.
Article 3. Organizations, entities, and individuals involved in the importation, production, processing, blending, distribution, and retail sale of gasoline, diesel fuel, and biofuel must comply with the provisions of the National Technical Regulations on gasoline, diesel fuel, and biofuel promulgated along with this Circular.
FOR RELATED SERVICES CONTRACTS ENTERED INTO PRIOR TO JANUARY 1, 2016 BUT REPORTS ON COMBINED ENGAGEMENTS OR REPORTS ON ACTUAL FINDINGS ARE ISSUED ON OR AFTER JANUARY 1, 2016, THESE CONTRACTS MUST APPLY THE VIETNAMESE STANDARDS ON RELATED SERVICES ISSUED BY THIS CIRCULAR.
AUDIT STANDARD NO. 930 "COMBINED ENGAGEMENTS ON FINANCIAL INFORMATION" ISSUED BY DECISION NO. 03/2005/QĐ-BTC DATED JANUARY 18, 2005 OF THE MINISTER OF FINANCE AND AUDIT STANDARD NO. 920 "REVIEW OF FINANCIAL INFORMATION BASED ON AGREED-UPON PROCEDURES" ISSUED BY DECISION NO. 195/2003/QĐ-BTC DATED NOVEMBER 28, 2003 OF THE MINISTER OF FINANCE SHALL BE INVALID FROM JANUARY 1, 2016.
Article 4. THE DIRECTOR OF THE DEPARTMENT OF ACCOUNTING REGIMES AND AUDITING, AUDIT FIRMS, BRANCHES OF FOREIGN AUDIT FIRMS IN VIETNAM, PRACTICING AUDITORS, ACCOUNTING SERVICE FIRMS, PRACTICING ACCOUNTANTS, AND OTHER ORGANIZATIONS AND INDIVIDUALS INVOLVED SHALL BE RESPONSIBLE FOR IMPLEMENTING THIS CIRCULAR.
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DEPUTY MINISTER DEPUTY MINISTER (Signed) TRAN XUAN HA |
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