Individual Auditor Registration Certificate: Application Procedure in Vietnam

Registration for practicing audit services is the procedure by which auditors register with the competent state authority to be granted a certificate of registration for practicing audit services. After being granted the certificate of registration for practicing audit services, the auditor will be called a practicing auditor, and when the practicing auditor engages in the business of audit services, it is referred to as practicing audit. In the article below, Viet An Law will provide customers with a general legal consultation on the procedure for registering for the individual auditor registration certificate: Application procedure in Vietnam.

Conditions for registering to practice audit for individuals

• Have an auditor certificate as prescribed by law.
• Have at least thirty-six (36) months of actual auditing experience from the date of obtaining the auditor certificate.
• Have a full-time employment contract at an approved audit firm.
• Meet the required hours of knowledge update as prescribed by the Ministry of Finance.
• Not fall under the cases prohibited from practicing audit as prescribed by law.

Individuals not eligible to register for practicing audit

According to Article 16 of the Independent Audit Law 2011 (amended and supplemented by Clause 2, Article 3 of the 2024 law amending 9 laws), individuals not eligible to register for practicing audit include:

• Officials and civil servants as prescribed by the law on officials and civil servants.
• Public employees as prescribed by the law on public employees; officers, professional soldiers, defense workers, public employees in agencies and units of the People’s Army; officers, non-commissioned officers in professional operations, officers, non-commissioned officers in technical specialties, police workers, public employees in agencies and units of the People’s Police.
• Individuals prohibited from practicing audit according to legally effective court judgments or decisions; individuals being prosecuted for criminal liability.
• Individuals convicted of crimes infringing on economic management order, crimes related to financial, accounting, and auditing positions, who have not had their criminal records expunged.
• Individuals subject to administrative handling measures of education at communes, wards, townships, compulsory detoxification, and compulsory education.
• Individuals whose certificate of registration for practicing audit has expired or is no longer valid according to the regulations of the Ministry of Finance.

The individual auditor registration certificate

Contents of the individual auditor registration certificate

The certificate of registration for practicing audit services (individual) includes the following basic contents:

• Full name, year of birth, place of origin or nationality, photo of the person granted the certificate of registration for practicing audit services;
• Number of the certificate of registration for practicing audit services;
• Number and date of issuance of the auditor certificate;
• Name of the audit firm where the auditor registers to practice;
• Validity period of the certificate of registration for practicing audit services.

Validity period of the individual auditor registration certificate

The certificate of registration for practicing audit services has a maximum validity period of 5 years (60 months) but not beyond December 31 of the fifth year from the year the certificate of registration for practicing audit services becomes effective.

Note

The certificate of registration for practicing audit services is only valid when the holder has a full-time employment contract with an audit service business.

Procedure for registering for the individual auditor registration certificate

To register for the certificate of registration for practicing audit services (individual), the procedures and preparation of documents must be carried out according to the regulations of the Ministry of Finance.

Step 1: Preparing the Application

When using the services of Viet An Law, clients will be assisted in preparing the application for auditing practice registration, including the following documents:

• Application for the Certificate of Auditing Practice Registration (according to the form specified in Appendix No. 01/DKHN issued together with Circular 202/2012/TT-BTC, amended and supplemented by Circular 22/2024/TT-BTC). Viet An Law will assist in drafting the application upon the client’s request when the client provides the following information:
• Personal information: Full name, gender, date of birth, place of birth;
• Information on ID card, passport, or citizen identification (number, date of issue, place of issue);
• Contact information (current residence address, permanent residence address, phone number, email, etc.);
• Work history including position, workplace (declared from the time of university graduation to the time of applying for auditing practice registration);
• Auditor certificate information (number, date of issue);
• Hours of knowledge update for auditors at international professional organizations on accounting and auditing, in case of counting knowledge update hours.
• Forms of administrative penalties for violations of financial, accounting, and auditing laws (specify the form of penalty, penalty decision number, issuing authority, date of completion of penalty decision (if any));
• Information on participating as a legal representative, director (general director), chairman of the board of directors, chairman of the members’ council, chief accountant (or in charge of accounting), accounting staff, internal auditor, or other positions at other agencies, organizations, or units.
• Confirmation of actual auditing time according to the form specified in Appendix No. 04/DKHN or documents proving actual auditing time or an explanation attached with documents proving actual auditing time.
• Personal information form according to the form specified in Appendix No. 05/DKHN.
• Judicial record card issued by the competent authority within six (06) months from the date of submission of the application for auditing practice registration.
• Copy of Auditor Certificate.
• Two color photos sized 3×4 cm taken on a white background within six (06) months from the date of submission of the application for auditing practice registration.
• Copy of the resignation decision or termination of labor contract at the previous workplace before the auditing firm.
• A copy of the work permit in Vietnam for foreign auditors, except where Vietnamese labor law does not require a work permit.
• Documents proving hours of knowledge update for auditors at international professional organizations on accounting and auditing, in case of counting knowledge update hours.

Notes on Certificates

• When the accountant or auditor certificate has been integrated into the specialized database and other information systems, the Ministry of Finance is responsible for exploiting and using information about the accountant or auditor certificate in the specialized database and other information systems based on the exchange and provision of information between state management agencies as prescribed by law.
• Diplomas and certificates in foreign languages must be accompanied by a notarized or certified Vietnamese translation by a competent authority as prescribed by law.

Step 2: Submitting the Application and Fees 

• The applicant for auditing services registration submits one set of documents to the Ministry of Finance through the auditing firm. The auditor is responsible for the information declared in the application for auditing practice registration. The auditing firm and other related organizations and individuals involved in confirming information in the auditor’s registration application are jointly responsible for the truthfulness of the confirmed information.
• The legal representative of the auditing firm is responsible for reviewing and ensuring that the auditors meet the conditions for registration at their organization and signing the confirmation on the registration application of each auditor.
• The auditing firm requests the Ministry of Finance to issue the certificate of auditing practice registration for auditors registered at their unit, according to the form specified in Appendix No. 06/DKHN, based on the registration application of each auditor. The application can be submitted directly at the One-Stop Department or through public postal services as prescribed by the Prime Minister, via the services of enterprises, individuals, or through authorization as prescribed by law; or submitted online at the National Public Service Portal or the Ministry of Finance’s Public Service Portal.
• According to clause 2, article 3 of circular 271/2016/TT-BTC, the fee for issuing the initial certificate of auditing practice registration is 1,200,000 VND per assessment; reissuance is 800,000 VND per assessment.

Step 3: Dossier appraisal

• The Ministry of Finance (Department of Accounting and Auditing regime) receives and appraises the dossier.
• If the dossier is valid, the Ministry of Finance will carry out the following procedures, specifically:
• In case clarification is needed for the information in the practice registration dossier, the Ministry of Finance has the right to request the auditor or audit firm to provide explanations or additional documents (social insurance book, other documents) to serve the verification, comparison, and confirmation of work experience and other information in the practice registration dossier.
• In case the auditor fails to supplement explanatory documents or the explanatory documents do not sufficiently prove the authenticity of the information in the practice registration dossier, the Ministry of Finance has the right to deny the practice registration. In case of refusal, the Ministry of Finance will respond in writing and state the reasons.

Step 4: Issuance of the certificate of practice registration for auditing

Within 15 days from the date of receiving a valid dossier and ensuring sufficient conditions, the Ministry of Finance reviews and issues the certificate of practice registration for auditing in accordance with regulations. The issuance date of the certificate of practice registration for auditing shall not be earlier than the effective date of the full-time labor contract at the audit firm.

The above is an analysis of the procedure for the Individual Auditor Registration Certificate: Application Procedure in Vietnam. For any related inquiries or requests for legal consultation, please contact Viet An Law for the best support.