Decision No. 98/2007/QD-BTC issues the regulation on the organization of training and issuing certificates for chief accountants, uniformly applicable throughout the country. This decision replaces previous decisions.
要点
- The decision issues the regulation on the organization of training and issuing certificates for chief accountants, uniformly applicable throughout the country.
- This decision shall take effect fifteen days from the date of publication in the Official Gazette.
🌐 本文件的社会影响
- Positive impact: Ensuring the quality of the chief accountant workforce through organized training and certification.
- Negative impact: May impose additional time and cost burdens on enterprises during the implementation of the regulations.
❓ 常见问题
To whom does this decision apply?
This decision does not specify the subjects to which it applies, but it may apply to chief accountants and those participating in training.
When does this decision come into effect?
This decision shall take effect fifteen days from the date of publication in the Official Gazette.
Which decision does this decision replace?
Decision No. 98/2007/QD-BTC replaces Decision No. 43/2004/QD-BTC of the Minister of Finance.
Is there any provision regarding the duration of training in this decision?
There is no specific provision regarding the duration of chief accountant training in this decision.
全文
Pursuant to …;
VREGARDING THE ISSUANCE OF THE "REGULATIONS ON THE ORGANIZATION OF TRAINING AND ISSUANCE OF TRAINING CERTIFICATES FOR CHIEF ACCOUNTANTS"
_______________________
THE MINISTER OF FINANCE
On the basis of Accounting Law No. 03/2003/QH11 dated June 17, 2003;
BASED ON THE GOVERNMENT DECREE NO. 128/2004/ND-CP OF MAY 31, 2004 ON THE DETAILING AND GUIDANCE FOR IMPLEMENTATION OF CERTAIN PROVISIONS OF THE ACCOUNTING LAW IN THE STATE SECTOR AND THE GOVERNMENT DECREE NO. 129/2004/ND-CP OF MAY 31, 2004 ON THE DETAILING AND GUIDANCE FOR IMPLEMENTATION OF CERTAIN PROVISIONS OF THE ACCOUNTING LAW IN BUSINESS OPERATIONS;
BASED ON THE GOVERNMENT DECREE NO. 77/2003/ND-CP OF JULY 1, 2003 ON THE FUNCTION, TASKS, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
PURSUANT TO THE PROPOSAL OF THE HEAD OF THE ACCOUNTING AND AUDIT REGIME DEPARTMENT, THE HEAD OF THE STAFF ORGANIZATION DEPARTMENT, AND THE DIRECTOR OF THE MINISTRY OF FINANCE OFFICE,
DECISION:
Article 1. ISSUE THE "REGULATIONS ON THE ORGANIZATION OF TRAINING AND ISSUANCE OF TRAINING CERTIFICATES FOR CHIEF ACCOUNTANTS" TO BE UNIFORMLY APPLIED ACROSS THE NATION.
Article 2. THIS DECISION SHALL TAKE EFFECT 15 DAYS AFTER ITS PUBLICATION IN THE OFFICIAL GAZETTE AND SHALL REPLACE THE DECISION NO. 43/2004/QD-BTC OF APRIL 26, 2004 OF THE MINISTER OF FINANCE ON THE ISSUANCE OF THE "REGULATIONS ON THE ORGANIZATION OF TRAINING AND ISSUANCE OF TRAINING CERTIFICATES FOR CHIEF ACCOUNTANTS".
Article 3. THE HEAD OF THE ACCOUNTING AND AUDIT REGIME DEPARTMENT, THE HEAD OF THE STAFF ORGANIZATION DEPARTMENT, THE DIRECTOR OF THE MINISTRY OF FINANCE OFFICE, AND RELATED ORGANIZATIONS AND UNITS SHALL BE RESPONSIBLE FOR THE IMPLEMENTATION OF THIS DECISION./.
DEPUTY MINISTER
原始文件（PDF）
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