Thông tư 72/2007/TT-BTC

Circular No. 72/2007/TT-BTC of June 27, 2007, guiding the registration and management of accounting practice

Nội dung toàn văn Circular No. 72/2007/TT-BTC guiding the registration and management of accounting practice


THE MINISTRY OF FINANCE
--------

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

No: 72/2007/TT-BTC

Hanoi, June 27, 2007

 

CIRCULAR

GUIDING THE REGISTRATION AND MANAGEMENT OF ACCOUNTING PRACTICE

Pursuant to the June 17, 2003 Law on accounting No. 03/2003/QH 11;

Pursuant to the Government’s Decree No. 129/2004/ND-CP dated May 31, 2004, detailing and guiding the implementation of a number of articles of the accounting law, applicable to business activities;

Pursuant to the Government’s Decree No. 77/2003/ND-CP dated July 01, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

The Ministry of Finance provides and guides the registration and management of accounting practice as follows:

1- General provisions

Annually, accounting service enterprises and other enterprises registered provision of accounting services (collectively referred to as accounting service enterprises) must registered list of accounting practitioners; individuals providing accounting services must register practice with the Ministry of Finance or the professional association of accounting and audit already been authorized by the Ministry of Finance (hereinafter abbreviated to professional association(s)).

1.2. Accounting service enterprises, individuals providing accounting service are only entitled to provide accounting service after they have been registered the accounting practice and had confirmation of professional association(s) as prescribed in point 1.1 mentioned above. Individuals providing accounting service, after they have registered accounting practice and been confirmed by professional association(s), are collectively referred to as accounting practitioners. Individuals practicing accounting and persons registered the accounting practice in accounting service enterprises are collectively referred to as accounting practitioners.

1.3. When providing service, the accounting practitioners must produce certificate of accounting practice issued by the Ministry of Finance. When signing on documents related to the provided service, the accounting practitioners must clearly state full name and number of certificate of accounting practice.

1.4. If an accounting practitioner infringes law or infringes discipline or professional ethic, he/she will be handled in accordance with law and deleted name in list of practice registration.

1.5. Accounting service enterprises, individuals providing accounting service failing to register practice or failing to comply with provisions in this Circular will be sanctioned administrative violations in accordance with current regulations.

1.6. Enterprises, organizations, agencies have demand of accounting service such as acting as accountant, acting as chief accountant, setting up an accounting system,... (as prescribed in Article 43 of the Government’s Decree No. 129/2004/ND-CP detailing and guiding the implementation of a number of articles of the accounting law, applicable to business activities) are only permitted to sign contracts of accounting service with the accounting and audit service enterprises, and individuals providing accounting service already registered practice and confirmed by occupational association(s) as prescribed in this Circular.

1.7. The Ministry of Finance is state management agency in accounting. Professional association(s) may be authorized by the Ministry of Finance to perform registration and management of accounting practice as prescribed in this Circular.

2- Conditions for accounting practice registration

2.1. For individuals providing accounting service:

a) Possessing clear curriculum vitae, professional ethics, being honest, incorruptible and not belonging to subjects banned from practicing accountancy as prescribed in Paragraph 1 and Paragraph 2 Article 51 of the Accounting law;

b) Possessing the accounting practice certificate or certificate of auditors issued by the Ministry of Finance;

c) Having office and trading address;

d) Having registered business in accounting service;

dd) For foreigners registered the individual accounting practice in Vietnam, they must have additional condition of being permitted to reside in Vietnam for 1 year or more, unless International treaties to which the Socialist Republic of Vietnam has signed or acceded otherwise provided.

2.2. For accounting practitioners in accounting service enterprises:

a) Possessing clear curriculum vitae, professional ethics, being honest, incorruptible and not belonging to subjects banned from practicing accountancy as prescribed in Paragraph 1 and Paragraph 2 Article 51 of the Accounting law;

b) Possessing the accounting practice certificate or certificate of auditors issued by the Ministry of Finance;

c) Having labor contract to work in accounting service enterprises established and operate in accordance with Vietnamese law.

2.3. For accounting service enterprises:

a) Having registered business in accounting service;

b) Having at least 2 persons with certificate of accounting practice or certificate of auditor issued by the Ministry of Finance, in which director of enterprise must be person possessing certificate of accounting practice or certificate of auditor for 2 years or more.

2.4. At a defined time, the accounting practitioners are only permitted to register practice in an accounting service enterprise or an audit enterprise, or register the individual practice.

2.5. Persons registering the accounting practice as from the second time must have additional condition of fully participating in programs on update of annual knowledge as prescribed in Paragraph 6 of this Circular.

2.6. If an accounting practitioner has registered the practice in an accounting service enterprise then shift to register the practice in other accounting service enterprise or separate for practicing individually, he/she must have decision on termination of labor contract at the previous enterprise.

2.7. Persons not named in list of registration for accounting practice confirmed by professional association(s) will not be permitted to sign on accounting book (for service of acting as accountant), not signed on financial statements (for service of making financial statements, service of acting as chief accountant) and not be permitted to sign on report on result of accounting service.

2.8. If an accounting service enterprise using a person not named in list of registration for accounting practice to sign on accounting book (for service of acting as accountant), sign on financial statements (for service of making financial statements, service of acting as chief accountant), or to sign on report on result of accounting service, such enterprise and person will be sanctioned in accordance with regulations of law.

2.9. Accounting practitioners may be deleted their names from list of registration for accounting practice in the following cases:

a) Infringing any of prohibited acts related to accounting practitioners specified in Article 14 of the Accounting law.

b) Infringing any of cases banned to provide accounting service specified in Article 45 of the Government’s Decree No. 129/2004/ND-CP dated May 31, 2004, detailing and guiding the implementation of a number of articles of the accounting law, applicable to business activities;

c) Failing to practice accounting in reality but still deliberately register the accounting practice; or concurrently register the accounting practice at two places.

d) Breaching law or discipline, professional ethic which have been strictly prohibited by law on accounting.

2.10. Accounting practitioners who have been deleted their names from list of registration for accounting practice are not permitted to register for practice again for at least 3 years from the day of being deleted name.

2.11. Accounting practitioners who have registered the accounting practice but failed to practice accounting in reality will not be continued confirming in list of practice registration in next year by professional association(s).

3- Dossier of registration for accounting practice

3.1. For individuals providing accounting service:

Individuals registering the accounting practice for the first time must make dossier of registration for accounting practice to send to the professional association(s) authorized by the Ministry of Finance, including:

a) Application for accounting practice registration (Annex No. 01/KET)

b) Notarized copy of accounting practice certificate or certificate of auditors;

c) Notarized copies of business registration certificate and taxation registration certificate.

d) 03 pictures of 3x4 taken at time of applying.

For foreigners, it must have additionally copy of certificate of being permitted to reside in Vietnam.

Individuals registering the accounting practice as from the second time must only file “application of accounting practice” (Annex No. 01/KET) and certificate of updating knowledge as prescribed in Paragraph 6 of this Circular.

3.2. For accounting practitioners in accounting service enterprises:

Annually the accounting practitioners for the first time in accounting service enterprises must make a dossier of registration for accounting practice, including:

a) Application for accounting practice registration sent to director of accounting service enterprises (Annex No. 02/KET);

b) Notarized copy of, or copy with signature and confirmation of directors of accounting practice enterprises of the accounting practice certificate or certificate of auditors;

c) Documents as prescribed in points 2.5, 2.6 Paragraph 2 of this Circular.

3.3. Persons possessing certificate of auditors and already registered the accounting practice as prescribed by law are eligible for the accounting practice without making dossier of registration for accounting practice.

3.4. For accounting service enterprises:

Directors of accounting service enterprises must base on application for accounting practice registration of the accounting practitioners and provisions on conditions for accounting practice to approve that such persons are or not eligible for practice in this year, if such persons are eligible, enterprises will make dossier of registration for accounting practice to submit to the professional association(s) authorized by the Ministry of Finance, for consideration and confirmation.

Dossier of accounting practice registration for the first time includes:

a) List of accounting practice registration year …… (Annex No. 03/KET) enclosed with application for accounting practice registration of each individual eligible in the registration list.

b) Notarized copies of business registration certificate;

c) Notarized copy of, or copy with signature and seal on confirmation of directors of accounting practice enterprises of the accounting practice certificate or certificate of auditors of directors of enterprises and individuals named in the registration list;

d) 03 pictures of 3x4 taken at time of making the registration application of each individual named in the registration list.

Persons who have registered the accounting practice in accounting service enterprises in last year, if they are accepted by directors of enterprises to be eligible for the continued practice in next year, they are not required to make a full dossier as registration for the first time, they are required to only make application of accounting practice registration (according to form in Annex No. 02/KET).

The accounting service enterprises as registering accounting practice for the second time and next times, only submit “List of accounting practice registration in year …..” (Annex No. 03/KET). In case of additional registration, they must enclosed dossier of registration of the added persons as prescribed in point 3.2 Paragraph 3 of this Circular.

4- The unified management of individuals practicing accountancy and accounting service enterprises

4.1. Registration for the first time Within 30 days after being granted the business registration certificate, individuals providing accounting service, accounting service enterprises must submit dossier of practice registration to professional association(s) already authorized by the Ministry of Finance.

4.2. Registration from the second time: Annually, before October 30, the accounting practitioners, accounting service enterprises must register list of accounting practice for the next year.

4.3. Additional registration: If an accounting service enterprise has a person newly being granted the accounting practice certificate, certificate of auditor or a person newly being recruited, such accounting service enterprise must register an additional list in accordance with regulation within 30 days after such accounting practitioner has been officially employed or granted the practice certificate.

4.4. Dossier of accounting practice registration specified in points 4.1, 4.2, 4.3 mentioned above will comply with provisions in Paragraph 3 of this Circular. Within 05 working days after receiving full dossier of practice registration in accordance with regulations, the professional association(s) authorized by the Ministry of Finance will confirmed list of the eligible accounting practitioners as prescribed in that year.

4.5. In case where a accounting service enterprise has the accounting practitioners who move, leave off work, died or disqualified to practice in accordance with regulations of law, the accounting service enterprises must notify in writing to the professional association(s) authorized by the Ministry of Finance, enclosed with list of decreased accounting practitioners.

4.6. Disclosure of list of accounting service enterprises and accounting practitioners

a) Duration of disclosure: In December every year, the professional association(s) authorized by the Ministry of Finance shall inform publicly list of individuals practicing accountancy and accounting service enterprises eligible for accounting service provision already confirmed by professional association(s) to taxation agencies, financial agencies, state securities commission, ministries, sectors and business registration agencies of provinces and cities (where receiving financial statements of units).

b) Form of disclosure: Making notice in writing and publish on website, magazines of professional association(s) authorized by the Ministry of Finance.

c) Content of disclosure:

- List of individuals practicing accountancy includes: Full name, professional qualification, number and day of issuing the accounting practice certificate or certificate of auditor, address of transaction office and other relevant information;

- List of accounting service enterprises eligible for practice includes: Enterprise name, year of establishment, address of head office, quantity of the accounting practitioners and other relevant information.

d) Taxation agencies, financial agencies, State Securities Commission, Ministries, sectors, business registration agencies will not accepted financial statements which are made by individuals or accounting service enterprises not be confirmed by professional association(s), concurrently take responsibilities for notifying the Ministry of Finance and professional association(s) about enterprises, organizations, administrative non-business units hired individuals or enterprises which fail to satisfy standards, conditions or have not yet registered the accounting practice so as to act as accountant, act as chief accountant or make financial statements and other accounting services.

dd) Through inspection, notice of clients or agencies receiving financial statements and if violations involving regulations on accounting practice of individuals practicing accountancy or accounting service enterprises have been clarified, the Ministry of Finance will handle violations of law on accounting in accordance with current regulations.

5- Responsibilities for providing information and responsibilities for inspection, control over quality of accounting practice operation and quality of accounting service

5.1. When there are changes of name, head office, transaction office and address, content of business registration, at least 10 days after conducting changes, the individuals practicing accountancy, accounting service enterprises must notify in writing the professional association(s) already authorized by the Ministry of Industry and Trade.

5.2. Every year, not later than March 31, the accounting practice individuals, accounting service enterprises must report in writing to the Ministry of Finance and professional association(s) already authorized by the Ministry of Finance about their principal norms of business operation in the last year (Annex No. 04/KET and Annex No. 05/KET).

5.3. The Ministry of Finance and professional association(s) already authorized by the Ministry of Finance shall inspect, control quality of practice operation and quality of accounting service, inspect the compliance with law on accounting and guiding documents at accounting service enterprises and individuals practicing accountancy in accordance with provisions in Regulation on controlling quality of accounting service.

5.4. The Ministry of Finance shall control registration and manage the accounting practice of professional association(s) already authorized as prescribed in Paragraph 8 of this Circular.

6- The update of annual knowledge of accounting practitioners

6.1. Subjects who must update the annual knowledge include the accounting practitioners who are practicing or going to continue registration for the accounting practice in the next year.

6.2. Content of the update of annual knowledge includes:

a) Basic content of law on accounting, economic management, finance, taxation and relevant matters;

b) Regulations amended, supplemented in policy, accounting regime, economic management, finance, taxation and relevant matters.

6.3. Duration of the knowledge update is from 30 hours to 40 hours one year.

6.4. Forms of the update of annual knowledge:

a) Learning at a focused place organized by the professional association(s) authorized by the Ministry of Finance; or

b) Self-learning: Accounting service enterprises self-organize the update of knowledge for the accounting practitioners according to update the requirements and content of the professional association(s) already authorized by the Ministry of Finance. The accounting service enterprises must store dossiers of content, program, duration of update and list of their accounting practitioners already joined.

6.5. After each course of update of annual knowledge organized by professional association(s) already authorized by the Ministry of Finance or by accounting service enterprises for themselves, the accounting practitioners must do an examination which is organized by professional association(s) in form of multiple choice, answering presupposed exercises or write reports and must pass requirements as condition to be permitted to register for accounting practice in next year.

6.6. Persons possessing certificate of auditor and already participated in the update of knowledge in accordance with regulations on registration for audit practice do not compulsorily participate in the update of knowledge for accounting practice.

7- Responsibilities of the Vietnam Association of Accountants and Auditors in registration and management over the accounting practice

7.1. To organize the receipt and consideration of dossiers of registration for accounting practice and confirm list of accounting practitioners of accounting service enterprises and individuals registered for accounting practice in accordance with regulations.

7.2. To make dossier to monitor, manage fully, timely and exactly information related to individuals practicing accountancy and accounting practitioners under each accounting service enterprises on the basis of dossiers of practice registration and other information submitted by individuals practicing accountancy and accounting service enterprises, including the updating of information about changes of name, transaction head office, content of business registration, establishment of branches, temporary suspension or termination of operation,…

7.3. To manage the accounting practitioners involving their professional ethic, and professional skills and operations.

7.4. To organize the update of annual knowledge for accounting practitioners; to monitor duration of knowledge update of each person and to organize examination, test to do as basis for confirming eligibility for accounting practice in the next year.

7.5. To publicize list of accounting service enterprises and list of accounting practitioners in accordance with regulations. To provide information related to accounting service enterprises, individuals practicing accountancy to organizations or individuals requested in accordance with regulations of law; to sum up and report situation of annual accounting practice nationwide (from information according to form Annex 04/KET and Annex 05/KET) to submit to the Ministry of Finance.

7.6. To preserve and archive dossiers, papers involving registration and management of accounting practice.

7.7. To examine, control quality of accounting service and professional ethic of accounting practitioners. To propose to the Ministry of Finance and competent agencies to handle errors and violations of law in the course of examination.

7.8. To propose with the Ministry of Finance about measures to remove difficulties, problems in management of accounting practice and control of accounting service quality of accounting service enterprises and accounting practitioners.

7.9. To bear examination and control of the Ministry of Finance about implementation of the authorized responsibilities involving registration and management of accounting practice and control of accounting service quality.

8- Organization of implementation

8.1. This Circular takes effect 15 days after its publication in Public Gazette.

8.2. According to Decision No. 47/2005/QD-BTC dated July 14, 2005 of the Minister of Finance on "Transfer for professional association(s) to perform some content of accounting and audit practice management", from January 01, 2007, the Ministry of Finance shall authorize the Vietnam Association of Accountants and Auditors (VAA) to perform the registration and management of accounting practice as prescribed in this Circular. Individuals practicing accountancy and accounting service enterprises shall observe the practice management of the Vietnam Association of Accountants and Auditors (VAA) already authorized by the Ministry of Finance.

8.3. Persons possessing the accounting practice certificate in audit enterprises wish to register the accounting practice, they may perform registration for accounting practice with the Vietnam Association of Accountants and Auditors (VAA) as prescribed in this Circular.

8.4. Individuals practicing accountancy and enterprises providing service of accountancy but not providing service of audit must register the accounting practice with the Vietnam Association of Accountants and Auditors (VAA) as prescribed in this Circular. Enterprises providing service of audit must register for audit practice with the Vietnam Association of Certified Public Accountants (VACPA) as prescribed in this Circular.

8.5. The accounting practitioners and accounting service enterprises, audit enterprises must strictly observe all provisions of this Circular.

8.6. The Vietnam Association of Certified Public Accountants (VACPA) shall provide information about situation of registration and management over the accounting practice, activities of annual accounting practice or audit enterprises for the Vietnam Association of Accountants and Auditors.

8.7. The Vietnam Association of Accountants and Auditors and the Vietnam Association of Certified Public Accountants shall guide and organize implementation of jobs as authorized by the Ministry of Finance as prescribed in this Circular.

8.8. Director of Department for Accounting and Auditing Regulations, the Chief of Ministerial office and heads of relevant units shall guide, direct and examine implementation of this Circular.

In the course of implementation, any arising problems should be reported to the Ministry of Finance for settlement.

 

 

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Tran Van Ta

 

Annex No. 01/KET

 APPLICATION FORM OF REGISTRATION FOR ACCOUNTING PRACTICE

(For individuals registering the accounting practice)

 

APPLICATION OF REGISTRATION FOR ACCOUNTING PRACTICE (1)

Respectfully to: Vietnam Association of Accountants and Auditors (VAA)

Full name (uppercase letter)…………… ......... Male/Female……………….

Date of birth: ...............................

Native land (or Nationality for foreigner)…………………………………..

Native land (or Nationality for foreigner)…………………………………..

Date of issue……………. Place of issue (province/city)............................

Number of business registration certificate: ………. ……….date of issue………………..

Issued by…………………………………………………………………….

Address of office: ………………………………………………………

Telephone:………….Facsimile:…..……….Email:…………..Website:……………

Professional qualification:

Graduated from:  University:………………..specialized in……………….Year………

                          University:………………..specialized in……………….Year………

Academic degree: ................………. Year:…………. University teacher's rank: ……………………..Year…………..

Number of (accounting, audit) practice certificate:  ...................... date……………….

Working duration:

Duration of from …. to…

Job – Position

Working place

 

 

 

 

 

 

I apply to register for individual accounting practice and commit to observe strictly regulations applicable to accounting practitioners at Law on accounting, Government’s Decree No. 129/2004/ND-CP dated May 31, 2004, detailing and guiding the implementation of a number of articles of the accounting law, applicable to business activities, and Circular No…./2007/TT-BTC dated …/…./2007 of the Ministry of Finance, guiding registration and management of accounting practice.

I suggest for consideration and acceptance.

 

Vietnam Association of Accountants and Auditors (VAA) certifies:

Mr./Mrs.: ………………………………………

has registered for accounting practice year ……. at VAA........., date .........month ...... year....

Chairperson of VAA

(Signature, full name, seal)

.........., date .........month ...... year....

Applicant

(Signature, full name)

Note: (1) This application is made into 3 copies after being certified by VAA: 1 kept in VAA, 1 sent to the Ministry of Finance, 1 issued to individual.

 

Annex No. 02/KET

APPLICATION FORM OF REGISTRATION FOR ACCOUNTING PRACTICE

(For accounting practitioners in an accounting service enterprise or an audit enterprise)

 

APPLICATION OF REGISTRATION FOR ACCOUNTING PRACTICE

Respectfully to: Mr./Mrs. Director of Company ……………….

Full name (uppercase letter)…………… ......... Male/Female……………….

Date of birth: ...............................

Native land (or Nationality for foreigner)…………………………………..

Working at: ....................................................................................

Professional qualification:

Graduated from: University:………………..specialized in……………….Year…………

                           University:………………..specialized in……………….Year…………

Academic degree: ................………. Year:…………. University teacher's rank: ……………………..Year…………..

Number of accounting practice certificate:  ................…………date……………….

Working duration:

Duration of from …. to…

Job – Position

Working place

 

 

 

 

 

 

 

 

 

After considering full conditions, I apply to register for accounting practice in list of accounting practice registration of Company and commit to observe strictly regulations applicable to accounting practitioners at Law on accounting, Government’s Decree No. 129/2004/ND-CP dated May 31, 2004, detailing and guiding the implementation of a number of articles of the accounting law, applicable to business activities, and Circular No…./2007/TT-BTC dated …/…./2007 of the Ministry of Finance, guiding registration and management of accounting practice.

I suggest for consideration and acceptance of Mr./Mrs. Director.

 

 

.........., date .........month ...... year....

Confirmation of enterprise

Applicant

The accounting practitioner stated above is eligible for practicing accountancy in year………..

(Signature, full name)

.........., date .........month ...... year....

Director of Company

(Signature, full name, seal)

 

 

Annex No. 03/KET

(For accounting service enterprises, audit enterprises)

Enterprise name: .............

 

Address: ................................

 

LIST OF ACCOUNTING PRACTICE REGISTRATION YEAR …….(1)

Respectfully to: Vietnam Association of Accountants and Auditors (VAA)

Company……………………………. register List of accounting practitioners in year …… as follows:

No.

Full name

Year of birth

Native land (2) (Nationality)

Certificate of the practicing accountant or certificate of auditor

Time limit for accounting practice registration

 

 

Male

Female

 

No.

Day

From

To

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Company shall bear responsibility for management and use of persons registering for accounting practice in accordance with current regulations of State.

 

 

.........., date .........month ...... year......

Vietnam Association of Accountants and Auditors (VAA) certifies:

List of accounting practitioner stated above has been registered for practicing accountancy in year……….. at VAA

Director of Company

(Signature, full name, seal)

........, date .........month ...... year......

 

Chairperson of VAA

(Signature, full name, seal)

 

(1) This list is enclosed with profile of each individual named in list of registration for accounting practice for the first time. This list is made into 3 copies after being certified by VAA: 1 kept in VAA, 1 sent to the Ministry of Finance, 1 issued to enterprise.

- In case of registration for second time or additional registration, this form is also used and note "addition”.

- Audit enterprises use this form to register the accounting practice for persons only possessing the accounting practice certificate.

(2) To write native land (province, city) for Vietnamese, write nationality for foreigners. 

 

Annex No. 04/KET

ANNUAL REPORT FORM

(For accounting service enterprises)

Enterprise name:……………….

 

Address: .....................................

 

REPORT ON SOME OPERATIONAL NORMS YEAR……….  (1)

Respectfully to: ………………………………………………..

Company ……………………. reports some operational norms year……….  (1), as follows:

1. Situation of staff:

 

Year …. (1)

Year …. (2)

Norms

Quantity of staff

Rate (%)

Quantity of staff

Rate (%)

Total staff till December 31

 

 

 

 

In which:

 

 

 

 

1. Number of accounting practitioners already registered

 

 

 

 

In which:

 

 

 

 

- Persons possessing the accounting practice certificate

 

 

 

 

         . Vietnamese

 

 

 

 

         . Foreigners

 

 

 

 

- Persons possessing certificate of auditor

 

 

 

 

         . Vietnamese

 

 

 

 

         . Foreigners

 

 

 

 

2. Number of persons doing in accounting service not eligible for registration

 

 

 

 

3. Other staff

 

 

 

 

2. Situation of revenue:

2.1. Revenue structure according to service kinds:

Calculation unit: Million VND

 

Year …. (1)

Year …. (2)

Norms

The amount

Rate (%)

The amount

Rate (%)

Total revenue from accounting services

 

 

 

 

In which:

 

 

 

 

- Acting as accountant

 

 

 

 

- Acting as chief accountant

 

 

 

 

- Setting up specific accounting system for accounting unit

 

 

 

 

- Providing and consulting information technology application in accountancy.

 

 

 

 

- Re-training accounting professional operations, updating knowledge of accounting

 

 

 

 

- Financial advisory, taxation declaration and other services of accountancy

 

 

 

 

2.2. Revenue structure according to customer group:

Calculation unit:  Million VND

 

Year….. (1)

Year….. (2)

Customer Group

 

Quantity of customers

The amount

Rate (%)

Quantity of customers

The amount

 

Rate (%)

1. The foreign-invested enterprises

 

 

 

 

 

 

2. Limited Liability Companies, Joint-Stock Companies, Private Enterprises, Cooperatives

 

 

 

 

 

 

3. State-owned enterprises

 

 

 

 

 

 

4. Non-business administration units, social mass institutions

 

 

 

 

 

 

5. International organizations, projects

 

 

 

 

 

 

Total

 

 

 

 

 

 

3. Business result:

Calculation unit: Million VND

Norms

Year….. (1)

Year …. (2)

1. Total business capital

 

 

2. Post-tax business result (interest , loss +)

 

 

 In which: - Accounting services

 

 

                 - Other services

 

 

3. Remittance to budget

 

 

   - VAT

 

 

   - EIT

 

 

   - Other taxes and payable amounts

 

 

4. Rate of profit on revenue (%)

 

 

5. Rate of profit on capital (%)

 

 

4. Situation of knowledge update for accounting practitioners in year:

4.1. Courses of knowledge update:

No.

Content of each course of knowledge update for accounting practitioners

Duration

From … to…

Total the learning hours

Number of accounting practitioners already joined

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4.2. List of accounting practitioners already joined in course of update:

No.

Full name of practitioners

Position in company

(Accounting, audit) practice certificate

Number of courses already joined

Duration of leaning

 

 

 

No.

Day

 

(hour)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5. Changes in year…….. (1):

6. Advantages, difficulties and comments, proposals or other information which need supply to agency receiving report (if any)

 

Note:  (1): write the report year

          (2): write previous year adjacent to the report year

 

 

..., date......month...... year........ ....

Director of Company

(Signature, full name, seal)

 

Annex No. 05/KET

ANNUAL REPORT FORM

(For individuals practicing accountancy)

REPORT ON SOME OPERATIONAL NORMS YEAR……….  (1)

Respectfully to: ………………………………………………..

My name is: ...........................................................................

Number of accounting practice certificate:  ................…………date……………….

Number of business registration certificate: ........... …………date……………….

has been certified for individual accounting practice registration date .........month ...... year....

I report some operational norms year……….  (1), as follows:

1. Situation of revenue:

1.1. Revenue structure according to service kinds:

Calculation unit:  Million VND

 

Year …. (1)

Year …. (2)

Norms

The amount

Rate (%)

The amount

Rate (%)

Total revenue from accounting services

 

 

 

 

In which:

 

 

 

 

- Acting as accountant

 

 

 

 

- Acting as chief accountant

 

 

 

 

- Setting up specific accounting system for accounting unit

 

 

 

 

- Providing and consulting information technology application in accountancy.

 

 

 

 

- Re-training accounting professional operations, updating knowledge of accounting

 

 

 

 

- Financial advisory, taxation declaration and other services of accountancy

 

 

 

 

1.2. Revenue structure according to customer group:

Calculation unit: Million VND

Customer Group

Year….. (1)

Year….. (2)

 

Quantity of customers

The amount

Rate (%)

Quantity of customers

The amount

Rate (%)

1. The foreign-invested enterprises

 

 

 

 

 

 

2. Limited Liability Companies, Joint-Stock Companies, Private Enterprises, Cooperatives 

 

 

 

 

 

 

3. State-owned enterprises

 

 

 

 

 

 

4. Non-business administration units, social mass institutions

 

 

 

 

 

 

5. International organizations, projects

 

 

 

 

 

 

Total

 

 

 

 

 

 

2. Business result:

Calculation unit: Million VND

Norms

Year….. (1)

Year …. (2)

1. Total business capital

 

 

2. Post-tax business result (interest , loss +)

 

 

3. Remittance to budget

 

 

   - VAT

 

 

   - PIT

 

 

   - Other taxes and payable amounts

 

 

4. Rate of profit on revenue (%)

 

 

5. Rate of profit on capital (%)

 

 

3. Courses of knowledge update in which I have joined in year:

No.

Duration

From … to…

Location

Total the learning hours already joined

Updated contents

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4. Changes in year…….. (1):

5. Advantages, difficulties and comments, proposals or other information which need supply to agency receiving report (if any)

……..

 

Note:  (1): write the report year

          (2): write previous year adjacent to the report year

 

 

..., date......month...... year........ ....

The reporter

(Signature, full name)

 


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Thuộc tính Văn bản pháp luật 72/2007/TT-BTC

Loại văn bảnThông tư
Số hiệu72/2007/TT-BTC
Cơ quan ban hành
Người ký
Ngày ban hành27/06/2007
Ngày hiệu lực07/08/2007
Ngày công báo...
Số công báo
Lĩnh vựcKế toán - Kiểm toán
Tình trạng hiệu lựcHết hiệu lực 01/01/2017
Cập nhật12 năm trước
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Lược đồ Circular No. 72/2007/TT-BTC guiding the registration and management of accounting practice


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    Circular No. 72/2007/TT-BTC guiding the registration and management of accounting practice
    Loại văn bảnThông tư
    Số hiệu72/2007/TT-BTC
    Cơ quan ban hànhBộ Tài chính
    Người kýTrần Văn Tá
    Ngày ban hành27/06/2007
    Ngày hiệu lực07/08/2007
    Ngày công báo...
    Số công báo
    Lĩnh vựcKế toán - Kiểm toán
    Tình trạng hiệu lựcHết hiệu lực 01/01/2017
    Cập nhật12 năm trước

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            Văn bản gốc Circular No. 72/2007/TT-BTC guiding the registration and management of accounting practice

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