Chương III Thông tư 202/2012/TT-BTC: Điều khoản thi hành

Chapter III

IMPLEMENTATION PROVISIONS

Article 16. Transitional provisions

Within three years from the effective date of the Law on Independent Audit, those who were issued certificate of auditor before 01/01/2012 are registered to practice under the provisions of this Circular without necessity to ensure the conditions for real-time working as auditor as prescribed at Point b, Clause 1, Article 3 of this Circular.

Article 17. Effect

1. This Circular takes effect from 3/01/2013.

2. Auditors registered to practice for the year 2013 before 3/01/2013 are signed in the audit report and report on the result of the review to the end of the day of 06/30/2013.

3. From 07/01/2013 onwards, only the practicing auditors issued certificates of registration for practicing audit in accordance with the provisions of this Circular may sign audit reports and reports on the results of the review.

4. The regulations on registration to practice audit of auditors and management of practicing auditors as prescribed in the Circular No. 64/2004/TT-BTC dated 06/29/2004 guiding the implementation of some Articles of the Decree No. 105/2004/ND-CP dated 3/30/2004 of the Government on Independent Audit shall expire from the effective date of this Circular.

Article 18. Implementatoion Organization

Director of Department of the Regime of accounting and auditing, auditing enterprises and practicing auditors and relevant organizations and individuals shall implement this Circular./.