According to legal regulations, can the adopted child of a director be an accountant in the same accounting unit?

1. How is the accounting system organized?

Article 49 of the 2015 Accounting Law stipulates the organization of the accounting apparatus as follows:

“Article 49. Organization of the accounting apparatus

1. The accounting unit must organize an accounting apparatus, arrange accountants or hire accounting services.

2. The organization of the apparatus, the arrangement of accountants, chief accountants, in charge of accounting or hiring services to act as accountants, chief accountants shall comply with the Government’s regulations.”

2. What are the responsibilities of the legal representative of the accounting unit?

Pursuant to Article 50 of the Accounting Law 2015, the responsibilities of the legal representative of the accounting unit are as follows:

– Organize the accounting apparatus, arrange accountants or decide to hire accounting service enterprises or accounting service households in accordance with the provisions of this Law.

– Arrange someone to act as chief accountant or decide to hire services to act as chief accountant according to the provisions of this Law; In cases where specialized laws have different provisions, the provisions of specialized laws shall comply.

– Organize and direct the implementation of accounting work in the accounting unit according to the provisions of law on accounting and take direct responsibility for the consequences of violations caused by them; Be jointly responsible for violations committed by others but under your management responsibility.

– Organize accounting inspection within the unit and perform accounting inspection of subordinate units.

3. How are the standards of accountants regulated?

According to Article 51 of the 2015 Accounting Law, the standards, rights and responsibilities of accountants are stipulated as follows:

– Accountants must have the following standards:

+ Have professional ethics, honesty, integrity, and a sense of compliance with the law;

+ Have professional qualifications and experience in accounting.

– Accountants have the right to independence in terms of expertise and accounting operations.

– Accountants are responsible for complying with legal regulations on accounting, performing assigned tasks and taking responsibility for their expertise and operations. When changing accountants, the old accountant is responsible for handing over accounting work and accounting documents to the new accountant. The former accountant must be responsible for the accounting work during his or her time as an accountant.

4. Can a director’s adopted child work as an accountant in the same accounting unit?

Article 52 of the 2015 Accounting Law stipulates about people who are not allowed to work as accountants as follows:

“Article 52. People who are not allowed to work as accountants

1. Minors; people declared by the Court to be limited or incapacitated civil; people who are being sent to compulsory education facilities or drug treatment facilities.

2. People who are banned from practicing accounting under a legally effective judgment or decision; people who are serving a prison sentence or have been convicted of one of the crimes of violating the economic management order, or a crime related to finance or accounting that has not been cleared. Criminal record.

3. Biological father, biological mother, adoptive father, adoptive mother, wife, husband, biological children, adopted children, siblings of the legal representative, of the head, of the director, the general director and of the deputies of the head, the deputy director, the deputy general director in charge of finance – accounting, and the chief accountant in the same accounting unit, except for private enterprises and limited liability companies owned by one individual. individual as owner and other cases prescribed by the Government.

4. People who are managers, administrators, storekeepers, treasurers, buyers and sellers of assets in the same accounting unit, except in private enterprises, limited liability companies owned by an individual and other cases prescribed by the Government.”

According to Clause 3, Article 52 of this Law, biological father, biological mother, adoptive father, adoptive mother, wife, husband, biological children, adopted children, siblings of the legal representative, of the head, of the director, general director and of the deputy of the head, deputy director, deputy general director in charge of finance – accounting, chief accountant in the same accounting unit, except private enterprises, companies limited liability owned by an individual and other cases prescribed by the Government.

Thus, the director’s adopted children are not allowed to work as accountants in the same accounting unit, except in the case of private enterprises, limited liability companies owned by an individual and other cases prescribed by the Government.