Circular No. 70/2015/TT-BTC issues Accounting Ethics Standards and Auditing applicable to certified public accountants, auditors, and auditing service enterprises. These standards take effect from January 1, 2016, replacing the Accounting Ethics Standards and Auditing issued in 2005.
适用范围
Certified public accountants, certified auditors, accounting service enterprises, auditing enterprises, branches of foreign auditing enterprises in Vietnam, and other entities specified in the content of the Standards.
要点
- Certified public accountants, certified auditors → apply Accounting Ethics Standards and Auditing
- Accounting service enterprises, auditing enterprises, branches of foreign auditing enterprises in Vietnam → apply Part A and Part B of the Standards
- Certified public accountants, certified auditors working in enterprises → apply Part C of the Standards
- This Circular takes effect from January 1, 2016
- The Accounting Ethics Standards and Auditing issued in 2005 cease to be effective from January 1, 2016
🌐 本文件的社会影响
- Positive impact: Ensuring transparency and credibility of the accounting and auditing industry
- Negative impact: May cause difficulties for enterprises during the transition to new Standards
❓ 常见问题
Who does the Accounting Ethics Standards and Auditing apply to?
These Standards apply to certified public accountants, certified auditors, accounting service enterprises, auditing enterprises, and branches of foreign auditing enterprises in Vietnam.
When does this Circular take effect?
This Circular takes effect from January 1, 2016.
Which standards do the Accounting Ethics Standards and Auditing replace?
The Accounting Ethics Standards and Auditing issued in 2005 cease to be effective from January 1, 2016.
What parts of the Standards do accounting service enterprises and auditing enterprises apply?
These enterprises apply Part A and Part B of the Standards.
What part of the Standards do people working in enterprises apply?
People working in enterprises apply Part C of the Standards.
全文
CIRCULAR
ISSUING THE CODE OF PROFESSIONAL ETHICS FOR ACCOUNTANTS AND AUDITORSFor power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.
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BASED ON THE INDEPENDENT AUDIT LAW NO. 67/2011/QH12 dated March 29, 2011;
Pursuant to the Law on Accounting No. 03/2003/QH11 dated June 17, 2003;
BASED ON THE DECREE NO. 17/2012/NĐ-CP dated March 13, 2012 of the Government qPROVIDING DETAILED REGULATIONS AND GUIDELINES FOR IMPLEMENTATION OF CERTAIN PROVISIONS OF THE INDEPENDENT AUDIT LAW;
BASED ON THE DECREE NO. 129/2004/NĐ-CP dated May 31, 2004 of the Government providing detailed regulations and guidelines for implementation of certain provisions of the Accounting Law applicable in business operations;
Pursuant to 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;
AT THE REQUEST OF THE CHAIRMAN OF THE VIETNAM ASSOCIATION OF PRACTICING AUDITORS, THE HEAD OF THE ACCOUNTING AND AUDIT REGIME DEPARTMENT,
THE MINISTER OF FINANCE ISSUES THIS CIRCULAR TO ISSUE THE CODE OF PROFESSIONAL ETHICS FOR ACCOUNTANTS AND AUDITORS.
Article 1. ATTACHED TO THIS CIRCULAR IS THE CODE OF PROFESSIONAL ETHICS FOR ACCOUNTANTS AND AUDITORS.
Article 2. THIS CIRCULAR APPLIES TO HOLDERS OF ACCOUNTANT PRACTICE CERTIFICATES, HOLDERS OF AUDITOR CERTIFICATES, ACCOUNTING SERVICE COMPANIES, AUDIT COMPANIES, FOREIGN AUDIT COMPANY BRANCHES IN VIETNAM, AND OTHER SUBJECTS SPECIFIED IN THE CONTENT OF THE CODE, AS FOLLOWS:
1. PART A OF THE CODE APPLIES TO ACCOUNTING SERVICE COMPANIES, AUDIT COMPANIES, FOREIGN AUDIT COMPANY BRANCHES IN VIETNAM, AND HOLDERS OF ACCOUNTANT PRACTICE CERTIFICATES, AUDITOR CERTIFICATES.
2. PART B OF THE CODE APPLIES TO HOLDERS OF ACCOUNTANT PRACTICE CERTIFICATES, AUDITOR CERTIFICATES WORKING IN ACCOUNTING SERVICE COMPANIES, AUDIT COMPANIES, FOREIGN AUDIT COMPANY BRANCHES IN VIETNAM.
3. PART C OF THE CODE APPLIES TO HOLDERS OF ACCOUNTANT PRACTICE CERTIFICATES, AUDITOR CERTIFICATES WORKING IN COMPANIES.
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.
THE CODE OF PROFESSIONAL ETHICS FOR ACCOUNTANTS AND AUDITORS OF VIETNAM ISSUED PURSUANT TO DECISION NO. 87/2005/QĐ-BTC dated December 1, 2005 of the Minister of Finance SHALL BE INVALID FROM JANUARY 1, 2016.
Article 4. THE HEAD OF THE ACCOUNTING AND AUDIT REGIME DEPARTMENT, AUDIT COMPANIES, FOREIGN AUDIT COMPANY BRANCHES IN VIETNAM, AUDITORS, ACCOUNTING SERVICE COMPANIES, HOLDERS OF ACCOUNTANT PRACTICE CERTIFICATES, AND RELATED ORGANIZATIONS AND INDIVIDUALS ARE RESPONSIBLE FOR IMPLEMENTING THIS CIRCULAR.
DEPUTY MINISTER
原始文件（PDF）
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