- November 15, 2023
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Founda media asked 6 months ago I would like to ask, is it true that State Auditors are required to have a CPA certificate?
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Thu Phuong answered 4 years ago
Thu Phuong answered 4 years ago Hello!
According to Article 13 of Decree No. 105/2004/ND-CP on Independent Auditing, State Auditors are required to have a CPA certificate. Below are the standards to become a State Auditor according to Article No. 13 of the above Decree: Article 13. Auditor standards 1. Auditors must have the following standards: a) Have professional ethics, honesty, integrity, and a sense of compliance with the law; Not subject to provisions in Clauses 3, 4, 5, 6 and 7, Article 15 of this Decree; b) Have a bachelor's degree in Economics - Finance - Banking or Accounting - Auditing and actual working time in finance or accounting for 5 years or more or actual working time as an assistant Auditing at an auditing firm for 4 years or more; c) Able to use common foreign languages and be proficient in using computers; d) Have an auditor certificate issued by the Minister of Finance. 2. People who have an accounting expert certificate or an accounting or auditing certificate issued by a foreign organization or an international accounting or auditing organization and recognized by the Ministry of Finance of Vietnam must pass the exam. Exams on Vietnamese economic, financial, accounting and auditing laws organized by the Ministry of Finance and granted an auditor certificate by the Minister of Finance are recognized as auditors. 3. The Ministry of Finance regulates exam content, exam council, and procedures for granting and revoking auditor certificates.
According to Article 13 of Decree No. 105/2004/ND-CP on Independent Auditing, State Auditors are required to have a CPA certificate. Below are the standards to become a State Auditor according to Article No. 13 of the above Decree: Article 13. Auditor standards 1. Auditors must have the following standards: a) Have professional ethics, honesty, integrity, and a sense of compliance with the law; Not subject to provisions in Clauses 3, 4, 5, 6 and 7, Article 15 of this Decree; b) Have a bachelor's degree in Economics - Finance - Banking or Accounting - Auditing and actual working time in finance or accounting for 5 years or more or actual working time as an assistant Auditing at an auditing firm for 4 years or more; c) Able to use common foreign languages and be proficient in using computers; d) Have an auditor certificate issued by the Minister of Finance. 2. People who have an accounting expert certificate or an accounting or auditing certificate issued by a foreign organization or an international accounting or auditing organization and recognized by the Ministry of Finance of Vietnam must pass the exam. Exams on Vietnamese economic, financial, accounting and auditing laws organized by the Ministry of Finance and granted an auditor certificate by the Minister of Finance are recognized as auditors. 3. The Ministry of Finance regulates exam content, exam council, and procedures for granting and revoking auditor certificates.
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