Only One Accounting Staff: Can the Unit Appoint More Accountants?

An agency or unit with only 01 person doing accounting work may recruit or appoint additional accountants when needed — the law does not prohibit an accounting unit from having multiple accounting staff. What needs to be distinguished is the titles of chief accountant and accounting supervisor: under point a, Clause 2, Article 20 of Decree 174/2016/ND-CP, a state-sector accounting unit with only one person doing accounting work, or one person doing accounting work concurrently, does not appoint a chief accountant but only appoints an accounting supervisor.

1. Regulations on appointing chief accountants and accounting supervisors

Under Article 20 of Decree 174/2016/ND-CP detailing the Law on Accounting: (i) an accounting unit must appoint a chief accountant, except for cases where an accounting supervisor may be appointed; (ii) where the unit cannot immediately appoint a chief accountant, it shall appoint an accounting supervisor or hire chief-accountant services — the maximum period for appointing an accounting supervisor is 12 months, after which a chief accountant must be appointed; (iii) a state-sector accounting unit with only one person doing accounting work, or one person doing accounting work concurrently, or a commune/ward budget and finance accounting unit, does not appoint a chief accountant but only appoints an accounting supervisor; (iv) micro-enterprises under the law on support for small and medium enterprises may appoint an accounting supervisor without being required to appoint a chief accountant.

2. May an agency with 01 accounting supervisor appoint additional accountants?

Yes. Accounting law does not limit the number of accounting staff in a unit. When workload increases, the unit may recruit additional accounting staff according to needs and internal staffing/regulations. The current accounting supervisor continues to perform duties until the unit appoints a chief accountant (within a maximum of 12 months) or restructures as prescribed. Adding accounting personnel does not change the accounting supervision regime currently applied.

3. Standards for accounting staff and chief accountants

A person additionally appointed as an accountant must meet the standards and conditions under Articles 51 and 52 of the Law on Accounting 2015: having professional ethics, honesty and integrity; having professional accounting qualifications; and not falling within the cases prohibited from doing accounting work under Article 52 (for example: being banned from practice, or being related to a person with management responsibility as prescribed). A chief accountant must additionally hold a chief accountant training certificate and have the prescribed actual accounting working time.

Notes on applying current legal provisions

This article is presented for reference, helping readers understand the legal issue at an overview level. For state-sector units, adding accounting staff must also comply with regulations on organizational structure and job positions. Where advice is needed, you should contact an ANT Legal lawyer at 0966.475.966 for review and advice before proceeding.

Common risks to note

• Keeping an accounting supervisor beyond 12 months without appointing a chief accountant.
• Appointing a person who does not meet the standards and conditions for accounting work.
• Confusing “accounting supervisor” with “chief accountant”.
• Failing to comply with staffing regulations for state units.

How can ANT Legal help?

ANT Legal assists in advising on organizing accounting work, conditions for appointing chief accountants and accounting supervisors, and hiring accounting services as prescribed.

For quick advice, you may contact a lawyer at 0966.475.966.

Frequently asked questions

May an agency with only 01 accounting supervisor recruit additional accountants?
Yes. Accounting law does not limit the number of accounting staff in a unit; when workload increases, the unit may recruit additional accounting staff according to needs and internal regulations.

Must a unit with only one accounting staff member appoint a chief accountant?
No. Under point a, Clause 2, Article 20 of Decree 174/2016/ND-CP, a state-sector accounting unit with only one person doing accounting work does not appoint a chief accountant but only appoints an accounting supervisor.

What is the maximum period for appointing an accounting supervisor?
A maximum of 12 months; after this period the accounting unit must appoint a chief accountant.

Related articles

Regulations on standards and conditions for chief accountants and accounting supervisors
Regulations on standards and conditions for chief accountants under Vietnamese law
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