Bản dịch văn bản 53/2002/QĐ-BTC
quyet-dinh-53-2002-qd-btc
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 2002-04-23

DECISION No DECISION No. 53/2002/QD-BTC OF APRIL 23, 2002 PROMULGATING THE REGULATION ON AUDITOR QUALIFYING EXAMINATION AND GRANTING OF AUDITOR�S CERTIFICATES THE MINISTER OF FINANCE Pursuant to the Government�s Decree No.15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies; Pursuant to the Government�s Decree No.178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Finance Ministry; Pursuant to the Government�s Decree No.07/CP of January 29, 1994 promulgating the Regulation on independent auditing in the national economy; At the proposals of the director of the Accounting Regime Department, the director of the Department for Organization, Personnel and Training, and the chairman of the Council for Auditor Qualifying Examination, DECIDES: Article 1.- To promulgate together with this Decision the "Regulation on auditor qualifying examination and granting of auditor�s certificate". Article 2.- This Decision takes effect 15 days after its signing and replaces Decision No.237-TC/QD/CDKT of March 19, 1994 of the Finance Minister. Article 3.- The director of the Accounting Regime Department, the director of the Department for Organization, Personnel and Training, the chairman of the Council for State-Level Auditor Qualifying Examination and the heads of the concerned units shall have to implement this Decision. For the Minister of Finance Vice Minister TRAN VAN TA REGULATION ON AUDITOR QUALIFYING EXAMINATION AND GRANTING OF AUDITOR�S CERTIFICATES (Promulgated together with the Finance Minister�s Decision No. 53/2002/QD-BTC of April 23, 2002) Chapter I GENERAL PROVISIONS Article 1.- Objects eligible and conditions for sitting the examination 1. All Vietnamese citizens or foreign nationals permitted to reside in Vietnam and meeting all the following conditions shall be eligible for sitting the auditor qualifying examination. 2. Conditions for sitting the examination: a/ Having a clear background, being honest, incorrupt and having no criminal records; b/ Possessing bachelor degrees in finance-banking and accounting, and having been engaged in finance, accounting and/or auditing work for full 5 years or more. In cases where they have worked as assistant auditors for 4 years or more, they may sit the examination, and if passing such examination, they shall be granted auditor�s certificates according to the provisions of Article 18 of this Regulation provided that they have gone through practical work for full 5 years. For those who possess bachelor degrees in majors other than the above-said ones and have been engaged in finance-accounting works for full 5 years, they must obtain the second bachelor degree in the above-said majors for full 3 years or more. c/ Having C-level foreign language certificates and computer skill certificates of B or higher level. d/ Having filed complete dossiers made according to the set form and fully paid the examination fee prescribed in Article 2 of this Regulation. Article 2.- Examination dossiers and fee 1. Dossiers of registration for sitting the examination shall be filed to the State Auditor Qualifying Examination Council within 30 days before the examination date. Each dossier comprises: + Examination registration slip; + Curriculum vitae (certified by the managing agency or the People�s Committee of the locality where the examinee resides); + Copies of following diplomas and certificates certified by the managing agencies or the notary public: Bachelor degree, foreign language and computer skill certificates; + Three newly-taken color photos of 4 x 6 size and two envelopes stuck with stamps and inscribed with recipient�s address; + Copies of the result table of already taken examination subjects issued by the Examination Council (for those who re-take examination subjects they have failed or take examination subjects not yet taken); 2. Examinees� dossiers shall be issued by the Auditor Qualifying Examination Council according to the set form; 3. The examination fee calculated for each examination subject shall be notified by the State Auditor Qualifying Examination Council for each examination session. Article 3.- Examination contents 1. The number of examination subjects for the auditor qualifying examination shall be 8, including: (1) Economic law (2) Enterprise finance (3) Monetary and credit affairs (4) Accountancy (5) Auditing (6) Analysis of financial activities (7) Computer skill (B level) (8) Foreign language (C level) The contents and requirements for each subject are prescribed in the Appendix to this Regulation (not printed herein). 2. Examinees may register for sitting examinations at the first examination time for at least 4 of the above-said examination subjects. Article 4.- Examination mode For each of examination subjects 1, 2, 3, 4, 5 and 6 (Article 3), an examinee shall have to make a written paper within a maximum duration of 180 minutes. For examination subjects 7 and 8 (Article 3), an examinee shall have to make a written paper within a maximum duration of 120 minutes and go through a practice test on computers (7 th subject), and an oral examination (8 th subject) within a maximum duration of 30 minutes. Article 5.- Organization of examination sessions 1. The auditor qualifying examination shall be organized at least once a year in the third quarter. At least 3 months before the examination date, the Examination Council shall make an official announcement on the mass media on examination conditions, criteria, time, place and other necessary information; 2. In preparation for the qualifying examination, persons who register for the examination may participate in professional fostering courses organized by the Vietnam Accountants� Society, universities or registered training centers and approved by the Finance Ministry within the uniform program formulated by the Finance Ministry; 3. Within 45 days after the end of the qualifying examination, the Examination Council shall have to announce examination results and notify them to the examinees. Article 6.- Pass in examination subjects, reservation of examination results and exemption from taking examination subjects 1. Passed examination subjects are those in which examinees get a mark of 5 or higher. Those examinees who pass all the eight subjects and achieve a total mark of 50 or higher shall satisfy the examination requirements and be recognized by the Examination Council as having passed the auditor qualifying examination. 2. Passed examination subjects shall be reserved for 3 years calculated from the first examination session. During the reservation period, examinees shall be allowed to take unexamined subjects or re-take failed examination subjects. Each examination subject shall be taken in at most three examination sessions. Those who have passed all the eight examination subjects but achieved a total mark of less than 50 may choose examination subjects not yet taken for three times to be registered for mark-improving examinations. 3. Foreign language examination shall be exempt for those who fully meet the following two conditions: + Being aged 50 years or older for men and 45 years or older for women; + Possessing C-level certificate of one foreign language or the bachelor degree in foreign languages, or having graduated from universities or postgraduate courses in foreign countries. Article 7.- Cancellation of examination results Past the time limit of 3 years after the first examination session, if an examinee has taken one of the eight examination subjects for three times but still failed, or though he/she has passed all the eight subjects but achieved a total mark of less than 50, his/her previous examination result shall be canceled. Those who have their examination results canceled and wish to continue to sit the examination shall have to re-take all the eight examination subjects. Chapter II THE STATE AUDITOR QUALIFYING EXAMINATION COUNCIL, THE EXAMINATION SUBJECT BOARDS AND THE EXAMINATION STEERING COMMITTEE Article 8.- The State Auditor Qualifying Examination Council 1. The State Auditor Qualifying Examination Council (hereinafter referred to as the Examination Council for short) shall be set up under the Finance Minister�s decision at the proposals of the director of the Accounting Regime Department and the director of the Department for Organization, Personnel and Training. 2. The auditor qualifying examination shall be organized by the Examination Council. For each examination session, the Examination Council shall have to set up the Examination Subject Board and the Examination Steering Committee. 3. The Examination Council shall be allowed to use the Finance Ministry�s seal in its operation duration. 4. The Examination Council�s members must not take part in giving extra-classes and guiding the revision after the examination plan, contents and program of the year are announced. Article 9.- Organization of the Examination Council 1. The Examination Council is composed of its chairman being the director of the Accounting Regime Department of the Finance Ministry, its deputy chairman, secretary and other members being representatives of the agencies in charge of State management over accounting or training, science workers, professors, doctors of finance and accounting. The Examination Council�s composition shall not exceed 9 persons. The Council�s operation term shall be 5 years. In cases where one third of the Council�s members are vacant, the Examination Council�s chairman shall submit to the Finance Minister for decision members to be added to the Council. 2. The office of the Examination Council shall be located at the Accounting Regime Department of the Finance Ministry; 3. The Examination Council shall be assisted by the standing group set up under the Finance Minister�s decision. The standing group shall be composed of no more than 4 persons. Article 10.- The Examination Council shall have the following tasks and powers: 1. To formulate, finalize and concretize the fostering content and program for each auditor qualifying examination session; 2. To work out the examination plan and publicly announce it on the mass media; 3. To organize auditor qualifying examination sessions and tests for holders of foreign auditor�s certificates; 4. To receive dossiers, consider and approve the list of examinees; 5. To consider, approve and announce examination results and notify marks to each examinee; 6. To organize the reviewing of examination results when so requested by examinees; 7. To report to the Finance Minister on the annual examination plans and result of each examination session; 8. To draw up the list of successful examinees and submit it to the Finance Minister for granting of auditor�s certificates; 9. To take initiative in proposing or taking part in the finalization of the regulation on auditor qualifying examinations when so requested; 10. To settle complaints and/or denunciations related to examinees and examination organization. Article 11.- Working regime of the Examination Council 1. The Examination Council shall work on a collective basis. The Council�s decisions must be based on collective opinions according to the principle that votes for are made by two thirds of the Examination Council�s members; 2. The Examination Council shall organize a pre-examination meeting and a post-examination meeting convened under the Council Chairman�s decisions. When necessary, the Council�s chairman shall decide to convene an extraordinary meeting; 3. The Examination Council shall be allowed to use the working hours to organize meetings and activities within the scope of its tasks and powers. The Council�s members shall enjoy remunerations deducted from the collected examination fee under the Council chairman�s decisions. 4. The agenda and contents of the Council�s meetings must be notified (in writing) to its members at least one week in advance. Article 12.- Tasks and powers of the Examination Council�s members 1. The chairman of the Examination Council: - To be responsible for organizing the performance of tasks and the exercise of powers of the Examination Council provided for in Article 10 of this Regulation; - To assign responsibilities to each member of the Examination Council; - To decide on the setting up of the Examination Subject Boards and the Examination Steering Committee; - To organize the setting and selection of examination questions and answers according to the prescribed contents and curricula, thus keeping questions and answers absolutely secret before the examination begins; - To organize examination sessions in a strict and safe manner; - To safely manage examination papers, organize the numbering of examinees� names, cutting off of detachable heads of examination papers and management of examinees� code numbers, and hand examination papers to the heads of the Examination Subject Boards for marking; - To organize the conjoining of detachable heads and examination papers and the recording of marks of examination papers, then submit them to the Examination Council; - To report to the Finance Minister on the annual examination plans and results; - To grant auditor examination pass certificates to examinees who satisfy the examination requirements and certificates of examination marks to those who have not taken all the eight subjects or who have failed in one of the examination subjects; - To base himself/herself on this Regulation to elaborate and announce internal rules of examination rooms after they are adopted by the Examination Council; - To authorize the deputy chairman of the Examination Council to manage activities of the Examination Council when he/she is absent. 2. The deputy chairman of the Examination Council: - To assist the chairman of the Examination Council in managing activities of the Examination Council as assigned by the chairman; - To manage and handle common affairs of the Council when being authorized by the Council chairman. 3. The secretary of the Examination Council: - To organize the reception of examinees� dossiers, and submit the list of examinees to the Examination Council for approval; - To prepare necessary documents and make minutes of meetings of the Examination Council; - To receive written records on discipline breaches by examinees and forward them to the Council for consideration; - To draw up the list of examination results and perform other tasks assigned by the Examination Council�s chairman. 4. The Examination Council�s members have the following tasks: - To perform tasks assigned by the Examination Council�s chairman to ensure that activities of the Examination Council are conducted in a serious manner; - To strictly observe the Regulation on auditor qualifying examinations and preserve the safety and confidentiality of all documents related to the auditor qualifying examinations; - To join and take charge of Examination Subject Boards. Article 13.- Examination Subject Boards 1. For each examination subject, an examination subject board shall be set up. The examination subject boards shall be set up under decisions of the Examination Council�s chairman. Each board shall be composed of at least 3 members, of whom 2 are members of the Examination Council. 2. Tasks of members of examination subject boards: 2.1. The heads of the examination subject boards: - To organize the compilation of fostering and revision contents and program for examination subjects upon each examination session at the request of the Examination Council�s chairman; - To organize the preparation of examination questions and answers at request of the Examination Council�s chairman, and keep examination questions absolutely secret; - To receive examination papers forwarded by the Examination Council�s chairman for marking; - To organize the marking of examination papers according to the provisions in Article 16 of this Regulation. In cases where the head of an examination subject board is absent, the Examination Council�s chairman shall decide on a substitute therefor. 2.2. Members of the examination subject boards: - To seriously and completely perform the tasks assigned by the heads of the examination subject boards. Article 14.- The Examination Steering Committee 1. The Examination Steering Committee shall be set up under the decision of the Examination Council�s chairman for each examination session. The Examination Steering Committee shall include at least three members of the Council and groups of invigilators for examination sections. Each group shall be composed of three or four invigilators, of whom at least one is a member of the Examination Council. 2. Tasks of the Examination Steering Committee and groups of invigilators: 2.1. The head of the Examination Steering Committee: - To dispose and arrange invigilators inside and outside examination rooms at examination venues; - To receive and preserve examination questions in strict compliance with regulations; - To show examination questions in intact sealed envelopes to examinees. To organize the drawing and announcement of examination questions; - To suspend invigilators who breach the examination internal rules and report such to the Examination Council�s chairman for consideration and decision on replacements. To organize the making of written records on examinees� breaches of examination internal rules, and submit them to the Examination Council�s chairman upon the completion of the examination session. - To organize the collection, enveloping, sealing and safe management of examination papers, and hand them to the Examination Council�s chairman. 2.2. Invigilators at examination rooms: - To mark name-calling ordinal numbers of examinees on examinee seats; - To check examinee cards before examinees enter examination rooms and guide them to take right seats according to their name-calling ordinal numbers; - To sign on and distribute examination paper sheets according to regulations; - To hand out examination questions to examinees; - To compare examinees present in examination rooms with their photos on examinee cards in order to identify them, when they start on examination papers; - To give answer to questions of examinees before the entire examination room, if necessary; - To allow examinee(s) to leave examination rooms only after at least two thirds of the examination time duration elapse (except for cases of necessity); - To remind examinees to maintain order in examination rooms; - To collect, receive and submit all examination papers to the head of the Examination Steering Committee; - To make written records on examinees� breaches of examination internal rules. Article 15.- Forms of handling breaches of examination internal rules 1. Reprimand shall be imposed on examinees who commit one of the following errors: + Bringing documents into examination rooms but having not yet used them; + Intentionally take seats other than those inscribed with their name-calling ordinal numbers; + Exchanging opinions with other examinees. The disciplinary form of reprimand shall be recorded in writing and announced by the Steering Committee�s members in groups of invigilators right at the examination rooms, while documents (if any) shall be seized. Examinees who get reprimand for one examination subject shall have the marks of their examination papers in such examination subject subtracted by one fourth. 2. Caution shall be imposed on examinees who commit one of the following errors: + Continuing to break the internal rules of examination rooms though having already been reprimanded; + Bringing documents into examination rooms and being detected in use; + Exchanging drafts or examination papers with other examinees; The disciplinary form of caution shall be recorded in writing and announced by the Steering Committee�s members within groups of invigilators right at the examination rooms, while documents (if any) shall be seized. Examinees who get caution for one examination subject shall have the marks of their examination papers in such examination subject subtracted by half. 3. Suspension from sitting the examination shall be imposed on examinees, who have already been given caution but still deliberately keep breaking the internal rules of examination rooms. The form of suspension from sitting examination shall be recorded in writing and announced by the Steering Committee�s members within groups of invigilators right at the examination rooms, while documents shall be seized and the cases shall be reported to the Examination Council�s chairman for decision. Examinees suspended from sitting examination shall get zero mark for their examination papers. 4. Cases of breaking the examination internal rules by examinees shall be recorded in writing, and the violating examinees shall be requested to sign on such written records. If they refuse to sign on the written records, two invigilators shall do so. Article 16.- Marking of examination papers 1. Examination papers, before being handed over to the examination subject boards for marking, must get their detachable heads cut off and ordinally numbered according to each examination subject; 2. The Examination Council�s chairman shall organize the concentrated marking of examination papers by the examination subject boards, not to let examination papers be brought home or to working offices for marking; 3. The marking of examination papers shall be conducted through two independent stages by two examiners. Examiners shall base themselves solely on the examination papers� contents and examination answers already approved by the Examination Council�s chairman to mark the examination papers; 4. Only valid examination papers, which are written on examination paper sheets distributed by the Examination Council and signed by two invigilators, shall be marked. Examination papers written on sheets other than those used for the examination session, drafts, examination papers written by two different handwritings or bearing nonsensical inscriptions or drawings, marked examination papers or examination papers written in two different inks shall not be marked; 5. Marking scale shall be 10-mark scale; minor details shall be given odds up to 0.25 mark, while the whole paper�s mark may be rounded up by 0.5. Pass examination papers are those marked with 5 or higher. Marks of examination subjects shall be calculated as follows: + For written examination subjects: [Examiner 1�s mark + examiner 2�s mark] : 2. + For foreign languages and computer skills: [Written examination�s mark + oral examination�s mark (or practice test)]: 2. In which the oral examination or practice test shall also be calculated as follows: [Examiner 1�s mark + examiner 2�s mark] : 2. In cases where marks given by the two examiners vary by more than one points, those examiners must exchange their opinions to reach an agreement. If they fail to reach an agreement, the Examination Council�s chairman shall consider and decide. Article 17.- Consideration and approval of examination results The Examination Council shall base itself on marking result of each examination subject to consider and approve examination results and adopt the list of successful examinees and fail examinees. The examination results shall be officially notified by the Examination Council�s chairman after being approved by the Examination Council. Article 18.- Remarking of examination papers 1. Within 30 days after the notification of examination results, if examinees file applications for remarking of their examination papers, the Examination Council shall have to organize the remarking and reply the applicants. Past the said time limit, the remarking applications shall not be settled; 2. Remarking applicants shall have to pay the remarking fee according to the Examination Council�s notices; 3. The remarking of examination papers shall be conducted by the heads of the concerned examination subject boards and approved by the Examination Council�s chairman. The Examination Council�s chairman shall have to notify remarking results to the remarking applicants. Article 19.- Granting of examination mark certificates Those examinees who have not yet taken all the eight examination subjects or failed in one examination subject shall be granted examination mark certificates by the Examination Council�s chairman. The examination mark certificates shall serve as basis for making dossiers of application for re-taking fail examination subjects or taking unexamined subjects. Chapter III ORGANIZATION OF TESTS FOR HOLDERS OF FOREIGN AUDITOR�S CERTIFICATES Article 20.- Tests for holders of foreign auditor�s certificates 1. Persons who hold auditor�s certificates granted by foreign organizations recognized by Vietnam�s Finance Ministry and wish to be granted certificates of auditors practicing in Vietnam shall have to take tests of knowledge of the Vietnamese laws. 2. Test contents include: (1) Economic legislation, legislation on foreign investment in Vietnam; (2) Financial and taxation policies; (3) Regulations on enterprise accountancy; (4) Regulations on auditing of financial statements; (5) Monetary and credit affairs. 3. The language used in the examination shall be Vietnamese or English. 4. The maximum examination time shall be 180 minutes. 5. The examination marking scale shall be 100-mark scale. Mark given to each examination shall start with one mark or higher. Pass examination papers are those getting 70 marks or more. Examination result shall be notified to each examinee. 6. Examinees who get an examination result of 70 marks or more shall be granted auditor examination pass certificates by the Examination Council�s chairman. Other regulations shall comply with this Regulation on auditor qualifying examination. Chapter IV GRANTING OF AUDITOR EXAMINATION PASS CERTIFICATES AND GRANTING OF AUDITOR�S CERTIFICATES Article 21.- Granting of auditor examination pass certificates - Examinees who satisfy the examination requirements shall be granted auditor examination pass certificates by the Examination Council�s chairman; - Auditor examination pass certificates shall be valid for receiving auditor�s certificates; Article 22.- Granting of auditor�s certificates - Persons who hold auditor examination pass certificates shall be recommended by the Examination Council�s chairman to the Finance Minister for consideration for granting of auditor�s certificates; - Auditor�s certificates shall be legally valid for the registration of auditing practice according to the current regulations on the registration of auditing practice. For the Minister of Finance Vice Minister TRAN VAN TA