CPA Conversion test in Vietnam
Holders of an accounting specialist certificate or an auditor's certificate from a foreign professional organization recognized by the Ministry of Finance of Vietnam who want to be granted a Vietnamese auditor's certificate or accountant’s certificate (CPA Vietnam) must take the conversion test on Vietnamese law.
A foreign professional organization recognized by the Ministry of Finance of Vietnam must fully satisfy the following conditions:
a) Being a member of the International Federation of Accountants (IFAC);
b) Having the content of studying and taking the exam for the auditor's certificate and the accountant's certificate equivalent to or higher than the content of studying and taking the exam as prescribed in Article 6 of this Circular.
Foreign professional organizations recognized by the Ministry of Finance of Vietnam under the conditions specified in Clause 2 of this Article include:
a) The Association of Chartered Certified Accountants (ACCA);
b) Association of Certified Public Accountants of Australia (CPA Australia);
c) Institute of Chartered Accountants of England and Wales (ICAEW).
CPA Conversion test in Vietnam
Legal base:
Circular No. 91/2017/TT-BTC, dated 31 August 2017, by the Ministry of Finance.
Consulting services:
Phone: 0914 165 703 or Email: dmslawfirm@gmail.com
Prepared by: Thi-Ha Nguyen, ACCA | DMS Law firm in Vietnam Director (Signed) Lawyer Do Minh Son |
RELATING ITEMS
Time limit for corporate income tax incentives for software companies ?
24 Apr, 2024// Group: LAW ON ACCOUNTING AND TAXESTime limit for enjoying corporate income tax incentives for software companies ?
New investment projects of a software company ?
24 Apr, 2024// Group: LAW ON ACCOUNTING AND TAXESCan a software company enjoy corporate income tax incentives ?
Operational period of an investment project in Vietnam ?
24 Apr, 2024// Group: LAW ON ACCOUNTING AND TAXESHow many years can the operational duration of a software company's investment project last ?
Corporate income tax of foreign language centers ?
05 Feb, 2024// Group: LAW ON ACCOUNTING AND TAXESDo foreign language centers enjoy corporate income tax (CIT) incentives ?
Value added tax of foreign language centers?
05 Feb, 2024// Group: LAW ON ACCOUNTING AND TAXESAre teaching activities of foreign language centers subject to value added tax (VAT)?