Thông tư 150/2012/TT-BTC hướng dẫn cập nhật kiến thức hàng năm cho kiểm toán viên đăng ký hành nghề kiểm toán do Bộ trưởng Bộ Tài chính ban hành

THÔNG TƯ

HƯỚNG DẪN CẬP NHẬT KIẾN THỨC HÀNG NĂM CHO KIỂM TOÁN VIÊN ĐĂNG KÝ HÀNH NGHỀ KIỂM TOÁN

Căn cứ Luật kiểm toán độc lập số 67/2011/QH12 ngày 29/3/2011;

Căn cứ Nghị định số 17/2012/NĐ-CP ngày 13/3/2012 của Chính phủ quy định chi tiết và hướng dẫn thi hành một số điều của Luật kiểm toán độc lập;

Căn cứ Nghị định số 118/2008/NĐ-CP ngày 27/11/2008 của Chính phủ quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính.

Xét đề nghị của Vụ trưởng Vụ Chế độ kế toán và kiểm toán;

Bộ trưởng Bộ Tài chính ban hành Thông tư hướng dẫn cập nhật kiến thức hàng năm cho kiểm toán viên đăng ký hành nghề kiểm toán.

CIRCULAR

GUIDING THE UPDATE OF ANNUAL KNOWLEDGE FOR AUDITORS REGISTERED FOR AUDIT PRACTICE

Pursuant to Law on independent audit No. 67/2011/QH12 dated March 29, 2011;

Pursuant to the Government’s Decree No. 17/2012/ND-CP dated March 13, 2012 detailing and guiding the implementation of a number of articles of the Law on independent audit;

Pursuant to the Government’s Decree No. 118/2008/ND-CP dated November 27, 2008 defining the functions, tasks, powers and organizational structure of the Ministry of Finance.

At the proposal of Director of Department of Accounting and Auditing Regulations;

The Minister of Finance promulgates the Circular guiding the update of annual knowledge for auditors registered for audit practice.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular guides on the update of annual knowledge for auditors registered for audit practice as prescribed in point h clause 2 Article 11 of the Law on Independent Audit.

Article 2. Subjects of application

1. Auditors registered for audit practice.

2. Accounting and Audit Professional Associations (hereinafter referred to as professional associations) that are approved by the Ministry of Finance for organizing courses of knowledge update for auditors.

3. Tranining establishments that are approved by the Ministry of Finance for organizing courses of knowledge update for auditors.

4. Audit enterprises that are approved by the Ministry of Finance for self-organizing courses of knowledge update for their auditors.

5. International Accounting and Audit Professional Associations organizing courses of knowledge update for their members.

6. Other organizations and individuals relating to the knowledge update for auditors.

Chapter II

SPECIFIC PROVISIONS

Article 3. Subjects of knowledge update

1. Subjects of knowledge update include:

a. Auditors registered for audit practice;

b. Auditors not yet registered for audit practice and time counted from day of being granted auditor certification to day of registering to practice audit exceeds 12 months.

2. Auditors not yet registered for audit practice and time counted from day of being granted auditor certification to day of registering to practice audit less than 12 months are not required to participate in knowledge update.

Article 4. Contents and documents for knowledge update

1. Contents of knowledge update:

a. Regulations of law on accounting, audit, finance, tax and relevant economic law of Vietnam;

b. Skills on management, experiences in practicing accounting, audit (including professional process on auditing and audit), international accounting and audit standards and professional ethics;

c. Professional knowledges and information.

2. Regarding documents for knowledge update:

a. Documents for knowledge update must contain contents as prescribed in clause 1 of this Article;

b. Documents for knowledge update may be presented under written form or electronic data.

Article 5. Duration of knowledge update

1. Duration of knowledge update shall not be less than 40 hours in year adjacent prior to year of registration to practice audit, in which have 20 hours for knowledge update on accounting and audit laws of Vietnam and 04 hours for knowledge update on professional ethics.

2. Auditors failing to practice audit in 02 consecutive years or more than before year of registering audit practicing must have not less than 80 hours for knowledge update in year adjacent prior to year of registration to practice audit, in which have at least 40 hours for knowledge update on accounting and audit and 08 hours for knowledge update on professional ethics.

3. Number of hours for annual knowledge update of auditors shall be accumulated, from August 16^th of the last year to August 15^th of the next year.

Article 6. Forms of knowledge update

1. Auditors shall participate in courses organized by profesional associations, training establishments or audit enterprises, specified as follows:

a. Courses which are organized generally for all auditors by professional association and already approved by the Ministry of Finance.

b. Courses which are organized generally for all auditors by training establishements and already approved by the Ministry of Finance.

c. Courses which enterprises self-organize for their auditors with approval of the Ministry of Finance.

2. Auditors concurrently being members of the International Accounting and Audit Professional organizations participating in knowledge update courses that are organized by the International Accounting and Audit Professional organizations.

Article 7. Conditions to be approved for organizing knowledge update courses

1. Professional associations, training establishments, audit enterprises must meet general conditions on organizing knowledge update courses as follows:

a. Having plans, programs on annual knowledge update in conformity with provisions in clause 1 Article 4 of this Circular and having to register them with the Ministry of Finance;

b. Having a contingent of lecturers participating in teaching as prescribed in Article 8 of this Circular;

c. Having full material facilities ensuring training quality such as classrooms, desks and chairs, tables, educational equipment and other training equipment (owning or hiring);

d. Organizing knowledge update with full contents specified in clause 1 of Article 4 of this Circular;

e. Not violating regulation on organizing knowledge update for auditors according to conclusion of the Ministry of Finance within 03 previous years adjacent to time of registering knowledge update for auditors.

2. Specific conditions for organizations:

2.1. For professional associations:

Apart from conditions specified in clause 1 this Article, professional associations still must meet the following conditions:

a. Having regulation on knowledge update for auditors or general training regulation, in which separate contents on knowledge update for auditors approved by the Executive Board (or congress);

b. Having specialized division of organizing knowledge update for auditors provided in Charter or having separate decision on division establishment been approved by the Executive Board (or congress);

c. The knowledge update for auditors is inscribed in the annual working program been approved by the Executive Board (or congress);

2.2. For training establishments:

Apart from conditions specified in clause 1 this Article, training establishments still must meet the following conditions:

a. Being established and operating under decision of competent state agency;

b. Training at university level or higer specialized in contents specified in point a clause 1 Article 4 of this Circular.

2.3. For audit enterprises self-organizing knowledge update:

Apart from conditions specified in clause 1 this Article, audit enterprises still must meet the following conditions:

a. Having 20 or more auditors practicing at time of registration;

b. Having a division of training specialized in knowledge update in their organizational structure;

c. Having regulation on training and knowledge update according to each auditor rank of enterprise;

d. Having fund allocation for knowledge update for auditors of enterprise;

Article 8. Lecturers participating in teaching for knowledge update

1. Auditors with at least 7-year experiences in audit practicing.

2. Persons with at least 7-year working, study and teaching experiences relating to contents of teaching.

3. Persons who are or have ever been members of Drafting Board of international accounting and audit standards.

Article 9. Order of consideration and approval for training establishments and audit enterprises eligible to organize knowledge update

1. From July 01st to July 15th every year, profesional associations, training establishments, audit enterprises eligible and having demand to organize knowledge update for auditors must submit dossier to the Ministry of Finance to register for organizing knowledge update for auditors as prescribed in Article 10 of this Circular.

2. Within 10 working days, after receiving valid dossier of professional associations, training establishments or audit enterprises, the Ministry of Finance shall consider and issue decision (according to the form in Annex No. 02/CNKT) on approval for professional associations, training establishments or audit enterprises to be organized knowledge update for auditors under the registered contents. Duration of approval shall be from August 16^th of register year to August 16^th of next year. In case of refusal, the Ministry of Finance must have written reply in which clearly stating reason thereof.

Article 10. Dossier of registering for organizing knowledge update for auditors

1. For professional associations, a dossier includes:

a. Registration for organizing knowledge update for auditors (according to the Form in Annex No. 01/CNKT)

b. Copy of training regulation;

c. Documents proving establishment of division specialized in organizing knowledge update for auditors;

d. Annual programs, plans on knowledge update approved by the Executive Board (congress);

e. Tentative lecturers invited to participate in teaching and tentative location to organize courses in conformity with clause 1 Article 7 of this Circular.

2. For training establishments, a dossier includes:

a. Registration for organizing knowledge update for auditors (according to the Form in Annex No. 01/CNKT);

b. Authenticated copy of decision on establishment of training establishment issued by competent state agency; documents proving on trained specialities;

c. Training plans or programs of training establishment already approved by competent authorities;

d. Tentative lecturers invited to participate in teaching and tentative location to organize courses in conformity with clause 1 Article 7 of this Circular.

3. For audit enterprises, a dossier includes:

a. Registration for organizing knowledge update for auditors (according to the Form in Annex No. 01/CNKT);

b. List of at least 20 auditors practicing of audit enterprise;

c. Documents proving that enterprise is eligible as prescribed in clause 1 and clause 2.3 Article 7 of this Circular.

4. Other provisions:

a. In case of organizing additionally unplanned courses, professional associations, training establishments, audit enterprises must send official dispatch to the Ministry of Finance for registration for changes, additions 05 days before organizing courses;

b. Professional associations, training establishments and audit enterprises register from the second year and afterwards shall be not required to submit documents specified in points b, c clause 1, point 1 clause 2, point c clause 3 of this Article if they have no change in comparison with the nearest registration time.

Article 11. Calculation of knowledge update hours

1. Auditors participating in knowledge update courses shall be counted knowledge update hours according to rate in which 1 learning hour is equal to 1 knowledge update hour. Time counted in knowledge update hours shall not exceed 04 hours/session and not exceed 08 hours/day.

2. Auditors participating in teaching in knowledge update courses to auditors shall be counted knowledge update hours according to rate in which 1 teaching hour is equal to 1.5 knowledge update hours. Time counted as teaching hours shall not exceed 04 hours/session and not exceed 08 hours/day.

3. Number of knowledge update hours of auditors participating in courses organized by International Accounting and Audit Professional Associations shall be counted not more than 20 hours/1 year.

4. It is provided that auditors must participate full time of a theme if they wish calculate the knowledge update hours of such theme. If an auditor fail to participate full learning time of a theme, he/she shall be not entitled to calculate knowledge update hours for time participated in learning such theme.

5. Auditors participating in knowledge update courses that professional associations, training establishments coordinate with other units, organizations to organize, they shall be calculated knowledge update hours as prescribed in clause 1 this Article if professional associations, training establishments are units taking main responsibility for organizing such courses.

6. Auditors participating in knowledge update courses at International Accounting and Audit Professional Associations of which they are members, they shall be calculated knowledge update hours as prescribed in clause 1 of this Article and provided that:

a. They are official members of that International Accounting and Audit Professional Association;

b. The International Accounting and Audit Professional Association is a member of the International Federal of Accountants (IFAC) and must comply fully with compulsory obligations to members of IFAC;

c. The international Accounting and Audit Professional Association is unit taking main responsibility for organizing such courses, including coordination with other professional organizations or other training establishments that are approved by the Ministry of Finance for organizing courses of knowledge update for auditors;

d. Contents of knowledge update in conformity with contents specified in clause 1 Article 4 of this Circular;

7. Regarding calculation of knowledge update hours for auditors participating in drafting Vietnam accounting standards, Vietnam audit standards:

a. Only auditors in list of Board of study, drafting, updating Vietnam accounting standards, Vietnam audit standards according to decision of the Ministry of Finance or professional organizations authorized by the Ministry of Finance and directly participating in discussions, reviewing, giving advices on content of Vietnam accounting standards, Vietnam audit standards; not calculated time of participating in seminars consulting on Vietnam accounting standards, Vietnam audit standards.

b. Auditors participating in discussions, reviews, giving advices on contents of Vietnam accounting standards, Vietnam audit standards shall be calculated under rate which 1 participation hour is equal to 1 knowledge update hour. Time counted in knowledge update hours shall not exceed 04 hours/session and not exceed 08 hours/day.

Article 12. Inadequate knowledge update hours

1. In case knowledge update hours are inadequate as prescribed in clause 1 Article 5 of this Circular because of special reasons (maternity, accident, disease prolonging over 02 months). auditors shall be delayed knowledge update hours in year if:

a. Having had at least 20 knowledge update hours;

b. Having application for delaying knowledge update hours in year sent to the Ministry of Finance;

c. Having documents proving for reasons mentioned above.

2. Auditors who are entitled to delay knowledge update hours in year shall be entitled to register for practicing in the next year but they have to finish the lacked knowledge update hours of that year in the next year not later than 6 months after approval for audit practicing registration. If within 6 months, they fail to participate in full knowledge update hours as prescribed, they shall be suspended the audit practicing.

Article 13. Documents to prove for knowledge update hours

1. For auditors participating in courses organized by professional associations, training establishments, self-organized by enterprises or organized by international accounting and audit professional organizations, documents to prove for knowledge update hours are certificates of participating in knowledge update in which clearly stating name of unit organizing courses, name of learners, number of auditor certificate, learning themes, duration of courses, quantity of actual learning hours.

2. For auditors participating in teaching courses of knowledge update organized by professional associations, training establishments, or organized by international accounting and audit professional organizations, documents to prove for knowledge update hours are written confirmations of units holding courses in which clearly stating full name of lecturer, number of auditor certificate, themes taught, number of teaching hours for each theme.

3. For auditors participating in discussions, reviews, giving advices on contents of Vietnam audit standards, Vietnam accounting standards, documents to prove the knowledge update hours are the written confirmations of agencies, organizations taking main responsibility for discussions, reviews enclosed with invitation letter (or the meeting notification) and attendance monitoring table of discussions, reviews, in which clearly inscribing full name and numbers of their auditor certificates.

Article 14. Storage of dossier of knowledge update for auditors

1. Dossiers of organizing knowledge update which must be stored include:

a. Registration for organizing the update of annual knowledge for auditors (according to the form in Annex No. 01/CNKT), the witten approval of the Ministry of Finance (according to the form in Annex No. 02/CNKT);

b. Official dispatch notifying on organizing knowledge update courses (according to the Form in Annex No. 03/CNKT);

c. Report on result of organizing knowledge update courses to auditors (according to the Form in Annex No. 04/CNKT);

d. Documents related to knowledge update courses as prescribed in clause 2 Article 4 ofthis Circular;

dd. Votes assessing quality of knowledge update courses to auditors (according to the Form in Annex No. 05/CNKT);

e. Report summing up result of organizing knowledge update courses to auditors (according to the Form in Annex No. 06/CNKT);

g. The attendance monitoring table with signature of each participated learners;

h. Dossier of lecturers of courses includes: Full name, academic titles, specialized diplomas, number of auditor certificate (if any), position, working unit, address to contact, telephone, email, contract of teaching.

2. Dossiers of organizing knowledge update for auditors must be stored minimally in 05 years from year of implementation.

Article 15. Duties of professional associations, training establishments, audit enterprises that are approved for organizing courses of knowledge update for auditors

1. To organize courses of knowledge update for auditors in accordance with content, program already registered and been approved by the Ministry of Finance. In case of organizing additionally unplanned courses or changing contents, programs of the registered courses, they must register for addition.

2. To organize courses with qunatity not more than 200 learners.

3. Within 03 working days before day of organizing courses, the professional associations, training establishments, audit enterprises must notify with the Ministry of Finance about contents of program, duration, location of courses, details of lecturers, quantity of the practicing auditors registered for participation in courses (according to the Annex No. 03/CNKT) so that the Ministry of Finance may implement supervision and examination as necessary. In case of changing contents above, professional associations, training establishments, audit enterprises must notify to the Ministry of Finance within 01 working day before the first learning day.

4. Within 05 working days after finishing each knowledge update course, they must send "Report on result of organizing the knowledge update courses to auditors” (according to the Form in Annex No. 04/CNKT) to the Ministry of Finance (enclosed with list of auditors participated in the knowledge update course).

5. Annually, not later than August 25^th they must send Within 25/8 working days after finishing each knowledge update course, they must send "Report on summing up results of organizing the knowledge update courses to auditors” (according to the Form in Annex No. 06/CNKT) to the Ministry of Finance for consideration and recognition of knowledge update hours for auditors.

6. To issue certificates to learners participated in knowledge update after each course, in which clearly stating name of unit organizing the course, name of learner, number of auditor certificate, theme, duration of course, number of actual learning hours; To issue the written confirmation to auditors participating in teaching at knowledge update courses after finishing each course, in which clearly state full name of lecturer, number of auditor certificate, theme taught, duration of teaching, number of teaching hours according to each theme.

7. To fully monitor and record attendance to learners participating in the course.

8. To request learners participating in knowledge update courses for assessment of course quality on “the vote assessing quality of the knowledge update courses to auditors" (according to the Form in Annex No. 05/CNKT). To collect “the vote assessing quality of the knowledge update courses to auditors” of learners after finishing each course.

9. To confirm number of knowledge update hours to auditors at the requests of auditors or request of the Ministry of Finance.

10. To store dossier of organizing knowledge update for auditors as prescribed in Article 14 of this Circular.

11. To supply fully, timely, exactly information, documents as required by competent state agencies in organizing the knowledge update for auditors.

Article 16. Duties of auditors

1. To develop professional knowledge on contents specified in clause 1 Article 4 of this Circular;

2. To assess quality of the course on “the vote assessing quality of the knowledge update courses to auditors" (according to the Form in Annex No. 05/CNKT) and submit it to the Organizing Board of courses after finishing each course.

3. To report timely to the Ministry of Finance about signs of violations of professional associations, training establishments, audit enterprises during organizing the courses.

Article 17. Duties of the Ministry of Finance in management of organizing knowledge update for auditors

1. To receive, consider dossiers registering for organizing the knowledge update of professional associations, training establishments and audit enterprises; to issue decision on approval or refusal for them to be entitled to organize knowledge update for auditors as prescribed.

2. Annually, not later than August 16^th, publicize on the website of the Ministry of Finance about name of professional associations, training establishments and audit enterprises which are entitled to organize knowledge update for auditors and plans, programs which they have registered to the Ministry of Finance.

3. To supervise, examine organizing of knowledge update of professional associations, training establishments, audit enterprises; timely detect and handle the violation acts as prescribed by law.

4. To fully store dossiers related to organizing knowledge update courses of professional associations, training establishments, audit enterprises within at least 05 years from the implementation year.

5. Periodically or ad hoc, the Ministry of Finance shall examine professional associations, training establishments, audit enterprises about organizing knowledge update courses.

Article 18. Acts of violation on knowledge update

1. Organizing the knowledge update for auditors practicing with the aim to calculate knowledge update hours as prescribed in Article 11 of this Circular when having not yet registered with the Ministry of Finance or already registered but having not yet been approved by the Ministry of Finance.

2. Organizing knowledge update for the auditors practicing about contents inappropriate to contents already registered.

3. To report untruthfully on knowledge update organization, such as: Courses are not organized but reporting that courses were organized, reporting fictitious quantity of auditors participating in knowledge update, number of knowledge update hours of auditors, calculate improperly with regulation on number of knowledge update hours of auditors participating in courses.

4. Counterfeiting other person for learning of that other person, depending on other person for counterfeit learning of themselves, attending under name of other person, depending on other person for attendance under name of themselves, or being fraudulent when declaring the knowledge update hours.

5. Violating other regulations on organizing knowledge update for auditors practicing specified in this Circular and other provisions as prescribed by law.

6. Professional associations, training establishments, audit enterprises or auditors violating provisions on organizing knowledge update shall suffer handling forms as prescribed by current law.

Chapter III

IMPLEMENTATION ORGANIZATION

Article 19. Transitional provisions

1. Auditors who developed professional knowledge in 2012 shall be counted knowledge update hours from 01/01/2012 to 31/12/2012.

2. Auditors who develop professional knowledge in 2013 shall be counted knowledge update hours from 16/08/2012 to 15/8/2013, deducting the courses already counted hours for 2012.

Article 20. Effect

1. This Circular takes effect on January 01, 2013. All previous regulations on update of annual knowledge for auditors which are contrary to this Circular are hereby annulled.

2. In the course of implementation, any arising problems should be reported timely to the Ministry of Finance for study, conformable amendment and supplementation.