Thông tư 44/2019/TT-BTC sửa đổi Thông tư 292/2016/TT-BTC cập nhật kiến thức cho kế toán viên

CIRCULAR

Amending, supplementing a number of articles of the Circular No. 292/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding annual updates for practicing accountant and registers of practicing accounting and the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding on issuing, recalling and managing the registration certificate of practicing accounting service

Pursuant to the Law No. 88/2015/QH13 dated November 20, 2015;

Pursuant to theDecree No. 174/2016/ND-CP dated December 30, 2016 of the Government on detailing a number of articles of the Law on Accounting;

Pursuant to the Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of theDepartment of Accounting and Auditing Regulations,

The Minister of Finance issues the Circular onAmending, supplementing a number of articles of the Circular No. 292/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding annual updates for practicing accountant and registers of practicing accounting and the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding on issuing, recalling and managing the registration certificate of practicing accounting service.

Article 1. To amend, annulling and replacing a number of Articles of the Circular No. 292/2016/TT-BTC dated November 15, 2016 guiding annual updates for practicing accountant and registers of practicing accounting, as follows:

1. To repeal Clause 1 Article 15.

2. To repeal the Appendix No. 06/CNKT.

3. To replace the Appendix No. 04/CNKT by the Appendix No. 001/CNKT attached to this Circular.

4. To amend and supplement Clause 5 Article 15 as follow:

“5. No later than August 25 every year, the “Report on general result of accounting knowledge upgrade course implementation” using form in the Appendix No. 001/CNKT attached to this Circular must be sent to the Ministry of Finance to review and confirm the amount of time accountant spend for accounting knowledge upgrade, such report may be conduct in written or electronic format.

The Report on general result of accounting knowledge upgrade course implementation must include the following contents:

a) Title: Report on general result of accounting knowledge upgrade course implementation

b) Required report’s contents:

- General result of accounting knowledge upgrade course implementation.

- Plan and schedule to implement the accounting knowledge upgrade course.

c) Report maker: Professional association, training institution or accounting service enterprises allowed to conduct accounting knowledge upgrade course by the Ministry of Finance.

d) Report receiver: the Ministry of Finance (Department of Accounting and Audit Supervision).

e) Means of submission and receipt: by written or electronic format.

g) Time of submission and receipt: no later than August 25 annually.

h) Frequency of report: annually.

i) Time of concluding report’s data: from last year August 16 to this year August 15.

k) Template of report outline:

-  General result of accounting knowledge upgrade course implementation shall include the following information:

+ The number of accomplished courses;

+ The number of participated accountants;

+ Overall amount of time to upgrade accounting knowledge of accountant;

+ Self-assessment on organizing courses;

+ Proposals to the Ministry of Finance on accounting knowledge upgrade course implementation;

- Plan and schedule to organize accounting knowledge upgrade course include information on the number of classes; content; duration; time and place of classes.

l) Form of report’s data: to use the form in the Appendix No. 001/CNKT attached to this Circular.

m) Instruction of report implementation

Every year, professional association, training institution or accounting service enterprises shall aggregate result of accounting knowledge upgrade course implementation and formulate next year plan and schedule of such course and send to the Ministry of Finance in accordance with regulated time.”

Article 2. To amend, supplement and replace a number of article in the Circular No. 296/2016/TT-BTC on dated November 15, 2016 of the Minister of Finance guiding on issuing, recalling and managing the registration certificate of practicing accounting service as follow:

1. To amend point c Clause 1 Article 12 as follow:

“c) Accountant commits responsibility violations prescribed in Clause 5, 6, 7, 8 Article 15 this Circular.”

2. To repeal Clause 1 Article 15.

3. To amend Clause 3 Article 16 as follow:

“3. Submit to the Ministry of Finance the General report on situation of maintain practicing accounting service criteria no later than August 31 annually using the form in the Appendix No. 09/DKHN of this Circular in written or electronic format, and attached to it the Report on situation of maintain practicing accounting service criteria of each accountant using the form in the Appendix No. 08/DKHN of this Circular.

The report must include the following content:

a) Title: General situation of maintain practicing accounting service criteria annually.

b) Required content of report:

- Progress of professional knowledge upgrade and duration of labor contract for fulltime accountant working at the enterprises from last year August 16 to this year August 15.

- Status quo of administrative violation in accounting for during previous 12 months.

c) Report maker: accounting service enterprises and households.

d) Report receiver: the Ministry of Finance (Department of Accounting and Audit Supervision).

e) Means of submission and receipt: by written or electronic format.

g) Time of submission and receipt: no later than August 31 annually.

h) Frequency of report: annually.

i) Time of concluding report’s data: from last year August 16 to this year August 15.

k) Template of report outline:

-  Progress of professional knowledge upgrade and duration of labor contract for fulltime accountant working at the enterprises from last year August 16 to this year August 15 shall include the following contents:

+ Name of accountant working at accounting service enterprises and households.

+ Number of registration certificate of practicing accountant.

+ Amount of time accountant uses for professional knowledge upgrade (hours).

- Status quo of administrative violation in accounting for the period of previous 12 months includes number of accountant be/not be fined due to administrative violation in accounting sector.

l) Form of report’s data: to use the form in the Appendix No. 09/DKHN attached to this Circular.

m) Instruction of report implementation

Accountant shall generate the report on maintain accounting service criteria annually and submit to the accounting service enterprises or households so that such entity shall aggregate and send to the Ministry of Finance in accordance with regulated time.”

Article 3. Effect

1. This Circular takes effect on January 01, 2020.

2. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and settlement.

For the Minister

The Deputy Minister

Do Hoang Anh Tuan