Thông tư 183/2013/TT-BTC

Circular No. 183/2013/TT-BTC dated December 04, 2013, on independent audit for public interest unit

Nội dung toàn văn Circular No. 183/2013/TT-BTC on independent audit for public interest unit


MINISTRY FINANCE
--------

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------

No.: 183/2013/TT-BTC

Hanoi, December 04, 2013

 

CIRCULAR

ON INDEPENDENT AUDIT FOR PUBLIC INTEREST UNIT

Pursuant to the Law on Independent Audit No. 67/2011/QH12 dated March 29, 2011;

Pursuant to the Securities Law No. 70/2006/QH11 dated June 29, 2006 and the Law amending and supplementing a number of articles of the Securities Law No.62/2010/QH12 dated November 24, 2010;

Pursuant to Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 17/2012/ND-CP dated March 13, 2012 of the Government detailing and guiding the implementation of some articles of the Law on Independent Audit;

At the request of the Director of Accounting and Auditing Policy Department,

Minister of Finance issues the Circular on independent audit for public interest unit.

Chapter I

GENERAL REGULATIONS

Article 1. Scope of adjustment

1. This Circular provides for independent audit for public interest unit. The public interest unit is the unit specified in Article 4 of this Circular.

2. Independent audit for credit institution, which is the public company, and the credit institution listing and offering securities to the public must apply the provisions of this Circular, the Law on credit institutions and relevant laws;

Article 2. Subjects of application

1. The accredited audit organizations and the accredited registered auditors;

2. Public interest unit;

3. Other organizations and individuals involved in auditing financial reports, financial information and other reports of public interest units;  

Article 3. Explanation of terms

In this Circular, the terms below are construed as follows:

1. “Annual financial report of public interest unit ” is the financial report, which is prepared under regulations of law on accounting, including the separate financial report, the general financial report and the consolidated financial report of the public interest unit if this unit is subject to generalize financial report or consolidate financial report under the regulations of law on accounting;

2. " Audit organization” is an audit enterprise or branch of foreign audit enterprise legally operating in Vietnam;

3. " Accredited audit organization” is the audit organization which the competent state authorities have approved its audit and examination of financial report, financial information and other reports of public interest units;

4. “Accredited registered auditor” is the auditor whose audit and examination of financial report, financial information and other reports of public interest units are approved by the competent state authorities;

5. “Competent authorities granting accreditation” are the Ministry of Finance granting the accredited audit to other public interest units; the State Securities Commission granting the accredited audit to the public interest unit in the field of securities;

Article 4. Public interest unit

Within the guiding scope of this Circular, the public interest unit includes:

1. The public interest units in the field of securities includes the large-scale public companies, listing organizations, organizations issuing securities to the public, securities companies, securities investment companies, funds and fund management companies.

2. Other public interest units include:

a) Public companies excluding large-scale public companies specified in Clause 1 of this Article;

b) Insurance enterprises, re-insurance enterprises, insurance brokerage enterprises, branches of foreign non-life insurance enterprises (except for insurance enterprises under the provisions in Clause 1 of this article);

c) Other enterprises and organizations related to the public interests due to the nature and scale of activities of those units under the regulations of law.

The concept of large-scale public company is specified in Clause 2, Article 2 of Circular No. 52/2012/TT-BTC dated April 05, 2012;

Article 5. Audit and examination of financial report of the public interest unit

1. Annual financial report and other reports of the public interest unit must be audited under the regulations of competent state authority;

2. Quarterly and semi-annual financial reports of the public interest unit if required by law to be audited and examined before publicity, they must be examined by the accredited audit organizations under the provisions of this Circular;

Chapter II

SPECIFIC REGULATIONS

Article 6. Conditions for accredited audit organization

1. The accredited audit organization performing the audit for the public interest unit must satisfy the following conditions:

a) Having valid Certificate of eligibility for audit service business issued by the Ministry of Finance;

b) Having chartered capital or allocated capital (for branch of foreign audit enterprise in Vietnam) from 04 billion dong or more and must constantly maintain equity on its balance sheet not less than 4 billion dong. From the approved period for 2016, the above capital shall be 6 billion dong or more;

c) Having a number of registered auditors of 07 or more, including the Director or General Director and meeting the standards specified in Article 8 of this Circular. From the approved period for 2016, the number of registered auditor shall be 10 or more;

d) Having the time of audit operation in Vietnam at least 24 months from the date the competent authorities have certified the list of first registration of audit practice or from the date of being granted with the first Certificate of eligibility for audit service business to the date of submitting dossier for registration of audit performance;

dd) Having issued the audit report on financial report for at least 100 customers from January 01 of the year of application to the date of submission of registration dossier. From the approved period for 2016, the number of customer shall be 250 customers;

Where the audit organization accredited in the year of application, it must have additional conditions that it has issued the audit reports (or report of examination result) and financial report for at least 05 customers that are public interest units from January 01 of the year of application to the date of submission of application for registration of audit performance. From the approved period for 2016, the minimum number of customer shall be 10 customers;

e) Having the quality control system meeting the requirements under the regulations of Vietnam auditing standard;

g) Having bought the occupational liability insurance or appropriated the contingency reserve for occupational risk under the provisions of Ministry of Finance;

h) Subject to cases of consideration and approval specified in Article 12 of this Circular;

i) Submitting dossier for registration of audit performance fully and within the allotted time under the provisions in Article 10 and 11 of this Circular;

2. The accredited audit organization performing the audit for the public interest unit in the field of securities, in addition to satisfying the conditions specified at Points a, b, e, g, h, i, Clause 1 of this Article, must meet the following conditions:

a) Having a number of registered auditors of 10 or more, including the Director or General Director and meeting the standards specified in Article 8 of this Circular. From the approved period for 2016, the number of registered auditor shall be 15 or more;

b)

Having the time of audit operation in Vietnam at least 36 months from the date the competent authorities have certified the list of first registration of audit practice or from the date of being granted with the first Certificate of eligibility for audit service business to the date of submitting dossier for registration of audit performance;

c) Having issued the audit report on financial report for at least 150 customers from January 01 of the year of application to the date of submission of dossier for registration of audit performance. From the approved period for 2016, the number of customer shall be 300 customers;

Where the audit organization accredited in the year of application, it must have additional conditions that it has issued the audit reports (or report of examination result) and financial report for at least 10 customers that are public interest units from January 01 of the year of application to the date of submission of application for registration of audit performance. From the approved period for 2016, the minimum number of customer shall be 20 customers;

Article 7. Cases where the accredited audit organization is not entitled to perform the audit for public interest unit

In addition to the cases specified in Article 9 of Decree No. 17/2012/ND-CP dated March 13, 2012 of the Government detailing and guiding the implementation of a number of the Law on independent audit, the accredited audit organization must not perform the audit for the public interest unit in the following cases:

1. Audit organization is the customer that is enjoying the preferential conditions outside the normal level of units with the public interest.

2. The person who is responsible for the management and operation, the control board member, chief accountant (or person in charge of accounting) of the audit organization is the person responsible for managing and operating the public interest unit;

Article 8. Standards for accredited registered auditor

In addition to the standards specified in the Law on independent audit, the accredited registered auditor must have the following standards:

1. Having name in the list of auditors who are qualified for practicing audit in the approved period which the Ministry of Finance makes public at the time of submitting dossier for registration of audit performance;

2.

Having at least 24 months of actual practice of audit in Vietnam from the date the competent authority has certified the eligibility for practice of audit to the date of submitting dossier to the date of submitting dossier for registration of audit performance;

Article 9. Consideration and approved period

The consideration and approval for the audit organization and registered auditor qualified and eligible for auditing the public interest unit are done once for every year. The approved period is based on solar calendar from January 01 to December 31;

Article 10. Dossier for registration of audit performance for public interest units

1. Application for registration of audit performance for public interest units (Form in Appendix 01);

2. Certified copy of Certificate of business registration, Certificate of enterprise registration or Investment Certificate and company Charter;

3. Copy of Certificate of eligibility for audit service business;

4. List of registered auditors approved for accreditation, specifying the actual time (number of month) of practicing audit in Vietnam from the date of being certified with sufficient eligibility for practice of audit by the competent authority;

5. Report on financial situation and operation of the audit organization in the preceding year, including:

a) Financial report which has been audited;

b) List of customers specified at Point dd, Clause 1 or Point c, Clause 2, Article 6 of this Circular;

c) Organization, operation and audit experience of registered auditor and audit organization;

d) Violations of law which have been administratively sanctioned of the audit organization (if any);

dd) Major changes in financial year affecting the organization, operation and result of business operation of the audit organization (such as increase or decrease of capital contributors or chartered capital);

e) Major changes in the year relating to the registered auditor (increase or decrease of registered auditor, occupational ethic violation of registered auditor);

g) Description of development and maintenance of quality control system in accordance with the auditing standard.

6. Certified copy of valid contract or certificate of occupational liability insurance in case where the audit organization does not appropriate the contingency reserve for occupational risk;

7. In case of second registration onwards, the audit organization shall not have submit documents specified in Clause 2 and 3, Point c and g, Clause 5, Clause 6 of this Article if there is no change compared with the first registration;

Article 11. Consideration, approval and publicity of list of registered audit organizations and auditors

1. From October 01 to October 20 annually, the audit organization shall submit 01 set of dossier specified in Article 10 of this Circular to the Ministry of Finance to be approved for performance of audit for the public interest unit. In case where the audit organization registers the audit for the public interest unit in the field of securities, it shall also submit 01 set of dossier to the State Securities Commission;

2. During the consideration, if the dossier is not in accordance with the regulation, within 10 days after the receipt of dossier, the competent authority shall approve the audit organization’s request for completion of dossier. The audit organization must complete its dossier before November 05. In case where the dossier does not meet the requirement as prescribed, the comptent authority shall notify in writing the audit organization;

3. The Ministry of Finance shall consider, approve and publicize the list of registered audit organizations and auditors approved for performing the audit for the public interest unit (Form in Appendix 02a and 02b) before November 05 annually on its website. The registered audit organizations and auditors named in this list shall perform the audit for the public interest unit specified in Clause 2, Article 4 of this Circular;

The State Securities Commission shall consider, approve and publicize the list of registered audit organizations and auditors approved for performing the audit for the public interest unit in the field of securities before Novermber 20 annually on its website. The registered audit organizations and auditors named in this list shall perform the audit for the public interest unit specified in Clause 1, Article 4 of this Circular;

4. Based on the list of registered audit organizations and auditors approved for performing the audit for the public interest unit shall choose the registered audit organizations and auditors to sign contract for performance of audit for its unit. The list of registered audit organizations and auditors accredited for performing the audit for the public interest unit and the list of registered audit organizations and auditors approved for performing the audit for the public interest unit in the field of securities shall be updated when there is a decision on change from the competent authority

Article 12. Cases not subject to consideration and approval

1. Cases not subject to consideration and approval include:

a) The audit organization is suspended for its audit service business activities under regulations of law on independent audit;

b) The audit organization has failed to remedy its violation on the requirement of the competent state authorities;

c) The audit organization has complaints about the result of audit which has been concluded by the competent state authorities that there are certain violations;

d) The audit organization whose quality of audit does not meet the requirement under the result of inspection or conclusion of competent agency or organization in the year to be considered;

dd) The registered auditor in charge of audit dossier has the quality of audit which does not meet the requirements under the result of inspection or conclusion of competent agency or organization in the year to be considered;

e) The registered audit organizations and auditors have acts of violation of law related to the practice of audit and have been handled for administrative violation under regulations of law in the year to be considered;

g) The registered audit organizations and auditors commit the forgery or perjury in declaration of information in the dossier for registration of audit participation;

h) The registered audit organizations and auditors fail to explain or properly explain or have not provided information and data related to the audit activities on the requirements of the competent state authority;

i) The registered audit organizations and auditors whose accredited auditing capacity have been annulled within 24 months after the annulment;

k) The registered audit organizations and auditors fail to report or report under regulations of law on independent audit;

l) Other cases as prescribed by law;

2. The registered audit organizations and auditors are subject to the cases specified at Point d, dd, g, h, Clause 1 of this Article, after 12 months from the handling decision of the competent authorities, they shall be considered and approved;

3. The registered audit organizations and auditors fail to register the audit performance or have registered but have been disapproved, they shall not be entitled to perform the audit contracts and other signed assurance services and must not sign any new contract with the public interest unit;

Article 13. Suspension or annulment of accredited auditing capacity

1. The registered audit organizations and auditors whose accredited auditing capacity shall be suspended in the following cases:

a) The accredited audit organization voluntarily withdraw its application for registration of audit performance;

b) Committing the violations of the obligations specified in Clauses 4, 5, 6, 7, Article 14 of this Circular;

c) The audit quality has not meet the requirements under the result of inspection or conclusion of the competent agency or organization based on accounting standards, accounting regulations, auditing standards and relevant laws;

d) The audit organization does not have a sufficient number of accredited registered auditors under the provisions at Point c, Clause 1 or Point a, Clause 2, Article 6 of this Circular within 03 consecutive months;

dd) The audit organization have complaints about the result of audit which has been concluded by the competent state authorities that there are certain violations;

e) The audit organization whose audit service business is suspended under the regulations of law on independent audit;

g) The registered auditor has complaints about the result of audit which has been concluded by the competent state authorities that there are certain violations;

h) The registered auditor whose practice of audit has been suspended under the regulations of law on independent audit or the registered auditor’s Certificate of audit practice registration is expired or invalid;

2. The registered audit organizations and auditors whose accredited auditing capacity have been suspended from the effective date of suspension decision and with its specified time;

3. The registered audit organizations and auditors whose accredited auditing capacity have been annulled in the following cases:

a) The audit organization is revoked its Certificate of eligibility for audit service business or Certificate of business registration, Certificate of enterprise registration or Investment Certificate; the registered auditor whose auditor's Certificate or Certificate of audit practice registration;

b) Committing serious violation (such as repetitive and systematic violation) of obligation specified in Clauses 4, 5, 6, 7, Article 14 of this Circular;

c) Committing violation of provisions in Article 7 of this Circular;

4. The registered audit organizations and auditors whose accredited auditing capacity have been annulled shall be considered for re-accreditation after 24 months after the annulment;

5. The registered audit organizations and auditors whose accredited auditing capacity have been suspended or annulled must not perform the audit contracts and other signed assurance services and sign new contracts with the public interest unit from the effective date of decision on capacity annulment or suspension;

Article 14. Obligations of audit organization and accredited registered auditor

1. Complying with obligations specified in Article 18 and 29 of the Law on independent audit;

2. Mastering and regularly updating regulations of law related to the financial report of the unit audited;

3. Performing the audit and issuing the audit report to the public interest unit in the approved period specified in Article 9 of this Circular;

4. Explaining and providing information and data related to the audit activities on the requirement of competent state authorities;

5. During the process of audit, if detecting the audited unit does not comply with the law and regulations related to the preparation and presentation of audited financial report, the audit organization or the accredited registered auditor shall inform in writing and require the audited unit to take preventive and remedial measures and handle the violations. If the audited unit fails to take remedial measures or handle violation, the audit organization or the accredited registered auditor shall record comments in the audit report or the management letter in accordance with the auditing standards. After issuing the audit report, if suspecting or detecting the audited unit has significant violations due to noncompliance with law and regulations related to audited financial report, the audit organization or the accredited registered auditor must inform in writing the audited unit and the third person in accordance with Vietnam auditing standard and inform the competent authorities granting accreditation;

6. Fully and promptly issuing the management letter to inform the audited unit of:

a) Important contents detected during the audit, especially serious deficiencies in internal control related to the preparation and presentation of financial report;

b) The limited audit scope leads to the exceptional opinion in the audit report and this limitation is caused from customers and audited units;

c) That the audited unit does not agree to adjust significant mistakes in the financial report on the requirement of audit organization shall lead to the exceptional opinions in the audit report;

d) The noncompliance with the law related to the preparation and presentation of financial report may cause significant mistakes in the financial report;

For the contents specified at Point d of this Clause, inform in writing the owner’s representative (Company Chairman, Executive Board, member Board and other owner’s representative (if any) as prescribed by law) of the audited unit and the competent authorities granting accreditation within 30 days after the auditor and audit organization issue the official written conclusion on the auditing opinions or from the day the registered auditor and the audit organization have sufficient rational grounds to determine the audited unit has not complied with the law;

7. Do not assign a part or the whole auditing work over the public interest  unit to the unaccredited audit organization, except for using expert’s work in accordance with the auditing standard. In case of partnership activities in auditing the public interest unit, only do it between the accredited audit organizations;

8. Making a report to the competent authority granting accreditation upon change of name, head office, field of practicfe, list of registered auditors and the changes that lead to the non-eligibility for audit accreditation within 10 days after the changes;

9. Developing and operating the internal quality control system under regulations of the Ministry of Finance;

10. Fully and promptly handling the proposals for problems and mistakes detected in the inspection and examination of quality;

11. Keeping information confidential as prescribed by law;

12. Performing other obligations as prescribed by law;

Article 15. Supervisions and inspection of quality

1. The competent authorities under their function, shall inspect and examine the audited financial report of public interest unit;

2. The Ministry of Finance shall supervise and inspect the accredited audit organization performing the audit for the public interest unit. The State Securities Commission shall directly supervise and examine the accredited audit organization performing the audit for the public interest unit in the field of securities;

3. Content of supervision and examination:

a) Supervising the conditions approved for audit for the public interest unit of audit organizations in the approved period;

b) Supervising the publication of information in transparency reports specified in Article 16 of this Circular;

c) Assuming the prime responsibility for and coordinating with the Vietnam Association of Certified Public Accountants to inspect the quality of auditing services of the accredited audit organizations;

d) Handling and publicizing on their websites the result of handling of violations detected through inspection of quality of auditing services of the accredited audit organizations;

4. The inspection of quality of audit is done in accordance with regulations on inspection of quality of auditing services. In addition to periodical inspection, the irregular inspection may be done if the accredited audit organization has signs of violation of law, accounting and auditing standards;

5. The scope of inspection of quality of auditing services includes: inspection of quality service system of the accredited audit organization, inspection of auditing dossiers, inspection and evaluation of compliance with auditing standards and requirements on the independence and occupational ethics;

6. After each inspection, the report on inspection result must be made. The report must specify each step of inspection process, the contents and work of inspection, procedures for inspection done, conclusion on inspection result, the problems and proposals for remedy;

7. In case of necessity, the competent authorities shall set up a professional board to give consultation for the consideration and handling of violation of the accredited registered audit organization and the auditor and the public interest unit;

Article 16. Transparency report

1. Within 90 days from the end of financial year, the accredited audit organization must publicize on its website its annual transparency report (Form in Appendix 03) within at least 12 months;

2. The transparency report must be regularly updated with information within 30 days after changes;

Article 17. Responsibility of public interest unit

1. Choosing the accredited registered audit organization and the auditor to perform the audit of reports specified in Article 5 of this Circular;

2. Do not choose another accredited audit organization to issue its opinion on the financial report when that financial report has been audited by an accredited audit organization, unless otherwise permitted under the regulations of law.

3. Terminating the implementation of audit contract signed with the accredited audit organization in case where that audit organization whose accredited auditing capacity is suspended or annulled or where that audit organization is no longer the accredited audit organization. Choose another accredited registered audit organization and the auditor to perform the audit of reports under the provisions in Article 5 of this Circular;

4. Requesting the accredited registered audit organization to change the registered auditor in case where that auditor whose accredited auditing capacity is suspended or annulled or where that auditor is no longer the accredited auditor;

5. Making a report to the competent authorities granting the accreditation to the audit organization performing the audit for its unit on the reason for change of accredited raudit organization compared with the preceding year and the reasons for change of accredited audit organization that is performing the audit (if any);

6. Informing the competent authorities granting the accreditation to the audit organization performing the audit for its unit when detecting the registered auditor and accredited audit organization commit violation of law on independent audit;

7. Explaning or providing information and data related to the financial report which has been audited on the requirement of the competent authorities;

8. Fulfilling all obligations specified in Article 39 and responsibilities specified in Article 57 of the Law on independent audit and other current regulations of law on independent accounting;

Chapter III

IMPLEMENTATION ORGANIZATION

Article 18. Implementation organization

1. This Circular takes effect since January 18, 2014 and supersedes Decision No. 89/2007/QD-BTC dated October 24, 2007 of the Minister of Finance on issuing Regulation on selection of audit enterprise accredited for performing audit for issuing organization, listing organization and securities trading organization;

2. For the approved period of 2014:

a) The audit organization registering to perform the audit for the public interest unit in the field of securities must comply with the provisions on conditions and dossier under the Decision No. 89/2007/QD-BTC dated October 24, 2007

b) The audit organization currently providing the audit services as prescribed shall request in writing the Ministry of Finance before January 20, 2014 to be approved for auditing the other public interest units. The Ministry of Finance shall publicize the list of registered audit organizations and auditors accredited for performing the audit for the public interest unit before January 31, 2014 on its website;

3. Within 01 year from the effective date of this Circular, based on the guidance of this Circular, the Ministries and sectors concerned shall review to issue regulations consistently and conformably with the conditions to choose an independent audit organization eligible for performing the audit for enterprises and organizations under the specialized regulations of law;

4. The Ministries, sectors, People’s Committees of provinces and centrally-affiliated cities are liable to guide the implementation of this Circular;

5. Any problem arising during the implementation of this Circular should be promptly reported to the Ministry of Finance for study and settlement.

 

 

 

FOR THE MINISTER
DEPUTY MINISTER



Tran Xuan Ha

 

Appendix 01

(Issued together with Circular No. 183/2013/TT-BTC dated December 04, 2013 of the Ministry of Finance)

SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom - Happiness
--------------------------

APPLICATION FOR REGISTRATION OF AUDIT PERFORMANCE FOR PUBLIC INTEREST UNIT

Year ...

To:.......................................................

1. Company name:.............................................................................................

2. Address:.....................................................................................................

3. Tel:.................... Fax:........................ Email:.................................

4. Type of business (Limited liability, partnership, private)..............................

5. Certificate of business registration (or Certificate of enterprise registration or Investment Certificate) No.:......issued on date.....by (name of competent authorities)...

6. Certificate of eligibility for audit service business No….issued on date…..issued by…

7. Time of audit operation in Vietnam (to the date of dossier submission):...month(s)

8. Charter capital, equity on the balance sheet at the end of the latest fiscal year (or actually contributed equity at the time of registration): ........... .

9. A number of registered auditor requesting the accreditation: ....person

10. A number of customers whose financial reports have been audited: Year....:...

Does the company....registered for auditing the public interest unit in the field of securities?

□ Yes.

□ No.

The company and its registered auditored are qualified and eligible under the provision in Circular No. 183/2013/TT-BTC dated December 04, 2013 of the Ministry of Finance on independent audit for the public interest unit.

Documents attached to the application, including:

(1) Certified copy of Certificate of business registration, Certificate of enterprise registration or Investment Certificate and company Charter;

(2) Copy of Certificate of eligibility for audit service business;

(3) List of registered auditors requesting the accreditation;

(4) Report on financial situation and business operation of audit organization in previous year, including:

a) Financial report audited in the year....;

b) List of audited customers whose financial report have been audited issue their financial reports in the preceding year;

c) List of customers as the public interest units have issued their audit reports (or report on result of examination) and financial report in the year of application (for the accredited audit organization in the year of application);

d) Situation of organization, operation anda auditing experience of registered auditor and audit organization;

dd) Audit organization’s violations of law (if any);

e) Major changes in the financial year affecting the organization, operation and result of business operation of audit organization;

g) Major changes in the year related to the registered auditor (due to increase, decrease of registered auditor and violations of occupational ethics of registered auditor...);

h) Description of development and maintenance of quality control system;

(5) Certified copy of Certificate of occupational liability insurance (if any);

Company ...commits that the information provided in this application and attached documents is true and shall take responsibility for any falsehood;

Kindly request the consideration and approval from the competent state authorities;

 

 

…, date … month … year…

 

COMPANY DIRECTOR

 

(Signature, full name, seal)

 

Note: In case of registration for the second time onwards, if there is no change, it is not necessary to submit the documents specified at Point (1), (2), (4d) and (4h).

 

Appendix 02a

(Issued together with Circular No. 183/2013/TT-BTC dated December 04, 2013 of the Ministry of Finance)

LIST OF AUDIT ORGANIZATION ACCREDITED FOR PERFORMING AUDIT FOR PUBLIC INTEREST UNIT OF THE YEAR....

(Updated to the date ...)

No.

Name of audit organization

Abbreviated name

Contact address

 

 

1

2

3

4

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Note:

- Note: The uadit organizations named in this list only perform the audit for the public interest unit specified in Clause 2, Article 4 of this Circular;

- This list may be changed, please look up on the website: www.mof.gov.vn

 

Appendix 02b

(Issued together with Circular No. 183/2013/TT-BTC dated December 04, 2013 of the Ministry of Finance)

LIST OF REGISTERED AUDITORS ACCREDITED FOR PERFORMING AUDIT FOR PUBLIC INTEREST UNIT

(Updated to the date ...)

No.

Full name

Year of birth

Certificate of audit practice registration

Validity of Certificate of audit practice registration

Male

Female

No.

Date

From

To

1

2

3

4

5

6

7

8

 

Company...

 

 

 

 

 

 

1

 

 

 

 

 

 

 

2

 

 

 

 

 

 

 

3

 

 

 

 

 

 

 

 

Company...

 

 

 

 

 

 

1

 

 

 

 

 

 

 

2

 

 

 

 

 

 

 

3

 

 

 

 

 

 

 

Note: The registered auditors named in this list only perform the audit for the public interest unit specified in Clause 2, Article 4 of this Circular;

- This list may be changed, please look up on website: www.mof.gov.vn

 

Appendix 03

(Issued together with Circular No. 183/2013/TT-BTC dated December 04, 2013 of the Ministry of Finance)

SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom - Happiness
--------------------------

TRANSPARENCY REPORT

Year ...

1. Introduction to structure of organization, management and type of business

- Name of accredited audit organization:

- Address of head office:

- Tel:………………. Fax:………… Email:…………………

- Type of business:………………………………………………….

- Description of organizational structure and type of business of international audit organization (if the accredited audit organization is a member of international audit organization) and the role of accredited audit organization with international audit organization;

- Description of structure of organization and management of accredited audit organization, including:

+ Member board;

+ Chairman of member board and owner of private enterprise;

+ Board of Directors or Board of General Directors;

+ Branch or representative office (if any) (details of address, tel, fax and email of branch or representative office);

+ Legal representative;

2. Internal quality control system

- Description of internal quality control system (does it comply with standard of VSQC1 quality control?)

- Design of policy and procedures for operation of internal quality control system;

- Training programs to develop the internal quality control system;

- Supervision of internal quality control system;

3. List of accredited registered auditors;

4. Contents, schedule and scope of inspection and examination to ensure the quality of the year

 (Specify work done for inspection and examination to ensure the quality of the year).

5. List of public interest units audited:

 (As the public interest units whose financial reports have been audited by the audit organization in the preceding financial year with details of 02 types: done and being done)

6. Explaning about the independece assurance of audit organization;

7. Explaning the training and update of knowledge for registered auditors:

- Does the enterprise has its own training department to implement the update of knowledge for auditors?

- Number of update hour: including number of automatic update hour (if any);

- Programs involved in update, organizing update (if enterprise organizes update by itself);

- Teachers

8. Financial information

- Total revenues, in which:

+ Revenues from the audit services of financial report of the public interest unit;

+ Revenues from other services

- Expenses:

+ Expenses for salaries and bonuses of employees;

+ Expenses for buying occupational liablilty insurance;

+ Other expenses.

- Profit after tax;

- Taxes payable to state budget including corporate income tax

- Appropriation of contingency reserve for occupational risk

9. Information about the grounds for determination of income for the Board of Directors;

 

 

…, date … month … year…

 

COMPANY DIRECTOR

 

(Signature, full name, seal)

 

 

 

 


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Ngày ban hành04/12/2013
Ngày hiệu lực18/01/2014
Ngày công báo...
Số công báo
Lĩnh vựcDoanh nghiệp, Tài chính nhà nước, Kế toán - Kiểm toán
Tình trạng hiệu lựcCòn hiệu lực
Cập nhật6 năm trước
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Download Văn bản pháp luật 183/2013/TT-BTC

Lược đồ Circular No. 183/2013/TT-BTC on independent audit for public interest unit


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            Văn bản hiện thời

            Circular No. 183/2013/TT-BTC on independent audit for public interest unit
            Loại văn bảnThông tư
            Số hiệu183/2013/TT-BTC
            Cơ quan ban hànhBộ Tài chính
            Người kýTrần Xuân Hà
            Ngày ban hành04/12/2013
            Ngày hiệu lực18/01/2014
            Ngày công báo...
            Số công báo
            Lĩnh vựcDoanh nghiệp, Tài chính nhà nước, Kế toán - Kiểm toán
            Tình trạng hiệu lựcCòn hiệu lực
            Cập nhật6 năm trước

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                  Văn bản gốc Circular No. 183/2013/TT-BTC on independent audit for public interest unit

                  Lịch sử hiệu lực Circular No. 183/2013/TT-BTC on independent audit for public interest unit

                  • 04/12/2013

                    Văn bản được ban hành

                    Trạng thái: Chưa có hiệu lực

                  • 18/01/2014

                    Văn bản có hiệu lực

                    Trạng thái: Có hiệu lực