A charity fund is a fund organized and operated with the main purpose of supporting overcoming difficulties caused by natural disasters, fires, serious incidents, patients with serious diseases and other people in difficult situations. need social support, not for profit purposes.

Although the charity fund operates to help overcome difficulties caused by natural disasters and epidemics, it still must operate according to certain principles allowed by law. Please see "Decree 93/2019/ND -CP on the organization and operation of social funds and charity funds stipulates the principles of operation and financial management of charity funds.

Rules of the landIn everyday life, there are many lives and extremely difficult situations such as individuals with serious illnesses who cannot afford treatment, orphans, lonely elderly people,... or when there are natural disasters. Disasters, storms, floods, and fires cause serious damage to people's lives.

At that time, charity funds help individuals with expenses to ensure their lives, overcome difficulties and losses, and stabilize their lives. Therefore, the State always pays certain attention to the activities of charity funds and encourages the activities of charity funds to develop more and more strongly.

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However, in life there are still spontaneous volunteer activities, at a certain scale, which should also be governed by more specific regulations on transparency and disclosure of information for the social community to know.

But contribution and support activities through associations, groups, and individuals who initiate spontaneous charity activities often do not pay attention to the transparency of income and expenditure, or are guided by Auditing Companies. consulting guide.

And this charitable donation without paying attention to transparency, information disclosure, account statements, and financial reports has led to unnecessary controversies like the artists recently encountered. .

Pursuant to Article 31 of Decree 93/2019/ND-CP (Effective January 15, 2020) regulating the implementation of accounting, auditing, and statistical work of social funds and charity funds as follows:

– The Fund must organize accounting and statistical work in accordance with the provisions of the Accounting Law, the Statistics Law and guiding documents, specifically:

+ Comply with regulations on accounting documents; accounting and economic and financial operations related to the fund;

+ Open an accounting book to record and store economic and financial operations related to the fund (reflect and track detailed revenues and expenditures of money and in-kind contributions from organizations and individuals, support and organizations and individuals receiving money, in-kind support and sponsorship);

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+ Prepare and send complete and timely financial reports and annual settlements to the agency competent to issue the fund establishment license and the financial agency at the same level as the agency competent to issue the fund establishment license, or The financial agency of the competent authority issues the license to establish the fund.

– Be subject to inspection, examination, and audit of revenue, expenditure, management and use of funds by a financial agency at the same level as the agency competent to license the establishment of the fund or the agency's financial agency has the authority to grant licenses to establish funds and a competent auditing agency. Provide necessary information to functional State management agencies upon request according to the provisions of law.

Some opinions about having to "Audit charitable funds, audit contributions, audit bank account statements" However, this audit must pay fees to Auditing Companies for them to carry out. Audit or be audited by Auditing Companies for free in the form of sponsorship. To be audited, it is also required that funds must record revenues and expenditures, maintain documents and records throughout the process of implementing charitable activities, and must meet accounting regulations to be able to perform audits. audited according to Vietnamese auditing standards prescribed.


Therefore, charity funds and charity campaigners should conduct revenues and expenditures through the banking system, do not accept contributions and disbursements in cash, and clearly state the content of expenditures with specific objects... …

We, AACS Auditing Company, can participate in auditing and consulting for charitable funds and philanthropists so that the funds can operate better, bringing prestige and transparency to the funds and philanthropists. charity heart.

AACS Auditing Company will always accompany charity funds and philanthropists to help the fund operate better, make information transparent, protect the trust and reputation of the fund and individuals who launch charity fundraisers. wish.


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