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
Are VAT invoices required for exported goods, services ?
27 May, 2020// Group: LAW ON ACCOUNTING AND TAXESA company shall use VAT invoices for its sales of goods in Vietnam (domestic sales) and not use VAT invoices for exportation
Bonus, rewards given to employees in Vietnam
27 May, 2020// Group: LAW ON ACCOUNTING AND TAXESSalaries, bonuses, life insurance for employees for which the conditions for entitlement and rates of entitlement are not specified in
Related party transactions and transfer pricing in Vietnam
26 May, 2020// Group: LAW ON ACCOUNTING AND TAXESLawyers in Vietnam advise about setting up a representative office in Vietnam
Dutiable objects and declaration of import, export duties in Vietnam
26 May, 2020// Group: LAW ON ACCOUNTING AND TAXESThe declaration of duties on imported, exported goods shall be implemented upon occurrence
Deduction of input VAT in Vietnam
26 May, 2020// Group: LAW ON ACCOUNTING AND TAXESEnterprises, cooperatives buying products from farming, breeding, aquaculture, catching which are not processed into other products or have only been preprocessed