Decision No. 87/2005/QD-BTC of the Ministry of Finance issues the Vietnamese Accounting and Auditing Professional Ethics Standards applicable to all accountants, auditors, and accounting and auditing firms. The Decision takes effect fifteen days from the date of publication in the Official Gazette.
适用范围
Accountants, auditors, and accounting and auditing firms
要点
- Accountants, auditors, and accounting and auditing firms → shall apply the Vietnamese Accounting and Auditing Professional Ethics Standards.
- Accounting and auditing firms, practicing auditors, accounting practitioners, and accounting units nationwide → shall be responsible for implementing this standard in their respective activities.
- Vietnam Association of Accountants and Auditors (VAA) → shall guide and monitor the implementation of the professional ethics standards for accountants.
- Vietnam Association of Certified Public Accountants (VACPA) → shall guide and monitor the implementation of the professional ethics standards for auditors and practicing auditors.
- Director of the Accounting and Auditing Regulations Department, Head of the Ministry's Office, and Heads of relevant units under the Ministry of Finance → shall be responsible for guiding, monitoring, and enforcing this Decision.
🌐 本文件的社会影响
- Positive impact: Enhance public trust in the accounting and auditing information system; establish recognition of the professionalism of accountants and auditors.
- Negative impact: May impose time and cost burdens on accounting and auditing units in implementing the Standards.
❓ 常见问题
Who does the Accounting and Auditing Professional Ethics Standards apply to?
These Standards apply to all accountants, auditors, and accounting and auditing firms.
When does the Decision take effect?
The Decision takes effect fifteen days from the date of publication in the Official Gazette.
Who is responsible for guiding and monitoring the implementation of these Standards?
Vietnam Association of Accountants and Auditors (VAA) guides and monitors for accountants; Vietnam Association of Certified Public Accountants (VACPA) guides and monitors for auditors and practicing auditors.
What must accounting and auditing firms implement?
Accounting and auditing firms, practicing auditors, accounting practitioners, and accounting units nationwide shall be responsible for implementing the Accounting and Auditing Professional Ethics Standards in their respective activities.
To which field does this Decision apply?
The Standards are applicable to all accountants, auditors, and accounting and auditing firms.
全文
DECISION OF THE MINISTER OF FINANCE
Regarding the issuance and promulgation of Accounting and Auditing Professional Ethics Standards
of Vietnam
THE MINISTER OF FINANCE
Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003;
Pursuant to the Government Decree No. 128/2004/ND-CP dated May 31, 2004 detailing and guiding the implementation of the Accounting Law in the field of state accounting, the Government Decree No. 129/2004/ND-CP dated May 31, 2004 detailing and guiding the implementation of the Accounting Law in business activities, and the Government Decree No. 185/2004/ND-CP dated November 8, 2004 on administrative penalties in the field of accounting;
Pursuant to the Government Decree No. 105/2004/ND-CP dated March 30, 2004 on Independent Auditing and the Government Decree No. 133/2005/ND-CP dated October 31, 2005 amending and supplementing certain articles of the Government Decree No. 105/2004/ND-CP dated March 30, 2004 on independent auditing;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
To enhance public trust in the accounting and auditing information system; establish recognition of the professionalism of accountants and auditors and ensure the quality of accounting and auditing services;
At the proposal of the Director of the Accounting and Auditing Regulations Department and the Head of the Ministry's Office,
DECISION:
Article 1. Attached to this Decision are the "Vietnamese Accounting and Auditing Professional Ethics Standards" applicable to all accountants, auditors, and accounting and auditing firms. The application for each subject is specified in the content of the Standards.
Article 2. This Decision takes effect fifteen days from the date of publication in the Official Gazette.
Article 3. All accounting and auditing firms, practicing auditors, practicing accountants, and accounting units nationwide are responsible for implementing the Accounting and Auditing Professional Ethics Standards in their respective operations.
The Vietnam Association of Accountants and Auditors (VAA) is assigned to guide and inspect the implementation of accounting and auditing professional ethics standards for accountants and practicing accountants. The Vietnam Association of Certified Public Accountants (VACPA) is assigned to guide and inspect the implementation of accounting and auditing professional ethics standards for auditors and practicing auditors. The Director of the Accounting and Auditing Regulations Department, the Head of the Ministry's Office, and the Heads of relevant units under the Ministry of Finance are responsible for guiding, inspecting, and enforcing this Decision.
The Director of the Accounting and Auditing Regulations Department, the Head of the Ministry's Office, and the Heads of relevant units under the Ministry of Finance are responsible for guiding, inspecting, and enforcing this Decision./.
DEPUTY MINISTER
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