NOTES ON THE ANNUAL REPORT ON MAINTAINING CONDITIONS FOR BUSINESS OF ACCOUNTING SERVICES

According to the provisions of Clause 1, Article 3 of Circular 39/2020/TT-BTC amending and supplementing Clause 8 Article 12 of Circular 297/2016/TT-BTC, note the report on maintaining conditions for business of accounting services with the following contents:

1. Name of report: Report on maintaining conditions for business of accounting services.

2. Report required content: Declare the situation of maintaining conditions for providing accounting services, including:

– Number and date of issuance of the first and latest enterprise registration certificate or investment registration certificate, other papers of equivalent value;

– Number and date of issuance of the first and latest Certificate of eligibility to provide accounting services;

– Information about full name, position, hometown, date of birth, number of national ID card/Citizen ID card/Passport, place of permanent residence registration, phone number, email, number of the accounting service practice registration certificate number of the legal representative;

– Information about the Director/General Director (if not concurrently the legal representative) similar to the information about the legal representative;

– List of capital-contributing members and general partners including information about full name, year of birth, position, capital contribution ratio, certificate of registration for accounting service practice (paper number, duration);

– List of practicing accountants with labor contracts working full-time at the accounting service enterprise up to the reporting time, including information about full name, year of birth, position, certificate of registration for accounting service practice (paper number, duration);

– Charter capital at the reporting time includes information about the total charter capital up to the reporting time (committed capital contribution of practicing accountants; actual contributed capital of practicing accountants up to the reporting time; actual contributed capital of members being organizations);

– Regarding the purchase of professional liability insurance, including information about the insurance service provider, premium rates and a list of practicing accountants who have purchased professional liability insurance during the year;

– Regarding the observance of the law: Specifying the violations of the law on accounting, other violations and the handling methods applied, if any;

3. Objects of reporting: Enterprises providing accounting services.

4. Report receiving agency: Ministry of Finance (Department of Accounting and Auditing Management and Supervision).

5. Method of sending and receiving reports:

Periodic reports are presented in the form of paper documents or electronic copies, sent by one of the following methods:

– Send directly;

– Send by postal service;

– Send via email system;

– Other methods as prescribed by law.

6. Deadline for submitting reports: No later than August 31 of each year or at the request of a competent authority.

7. Frequency of reporting: Annual report.

8. Closing time for reporting data: From August 16 of the previous year to August 15 of the reporting year or to the time required.

9. Report outline form: According to Appendix 6 issued together with the above Circular.

10. Report data form: According to Appendix 6 issued together with the above Circular.

11. Guidance on reporting process: Accounting service enterprises shall make annual reports on maintaining conditions for providing accounting services and send them to the Ministry of Finance within the prescribed time limit.