Tiếng Việt
中文1. How is the accounting apparatus organized?
Under Article 49 of the Law on Accounting 2015 (as amended and supplemented by Law No. 56/2024/QH15) on the organization of the accounting apparatus:
“Article 49. Organization of the accounting apparatus
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1. An accounting unit must organize its accounting apparatus, arrange accounting personnel or hire accounting services.
2. The organization of the apparatus, arrangement of accounting personnel, chief accountant, person in charge of accounting, or hiring of accounting services or chief accountant services shall be carried out in accordance with the Government’s regulations.”
2. What are the responsibilities of the legal representative of an accounting unit?
Under Article 50 of the Law on Accounting 2015 (as amended and supplemented by Law No. 56/2024/QH15) on the responsibilities of the legal representative of an accounting unit:
– To organize the accounting apparatus, arrange accounting personnel or decide to hire an enterprise trading in accounting services or an accounting-service business household in accordance with this Law.
– To arrange a chief accountant or decide to hire chief accountant services in accordance with this Law; where specialized laws provide otherwise, the specialized laws shall apply.
– To organize and direct the performance of accounting work in the accounting unit in accordance with accounting laws and be directly responsible for the consequences of violations caused by them; be jointly liable for violations caused by others but within their management responsibility.
– To organize internal accounting inspections within the unit and inspect the accounting of subordinate units.
3. What are the standards for accounting personnel?
Under Article 51 of the Law on Accounting 2015 (as amended and supplemented by Law No. 56/2024/QH15) on the standards, rights and responsibilities of accounting personnel:
– Accounting personnel must meet the following standards:
+ Professional ethical qualities, honesty, integrity and law-abiding awareness;
+ Professional accounting qualifications and skills.
– Accounting personnel have the right to professional independence in accounting work.
– Accounting personnel are responsible for complying with accounting laws, performing assigned work and being responsible for their professional work. When changing accounting personnel, the outgoing accounting personnel must hand over accounting work and documents to the new accounting personnel. The outgoing accounting personnel remain responsible for accounting work during their tenure.
4. May the director’s adopted child work as an accountant in the same accounting unit?
Under Article 52 of the Law on Accounting 2015 (as amended and supplemented by Law No. 56/2024/QH15) on persons not permitted to work as accountants:
“Article 52. Persons not permitted to work as accountants
1. Minors; persons declared by the Court as having limited or no civil act capacity; persons currently serving measures of compulsory education in educational institutions or compulsory detoxification facilities.
2. Persons currently prohibited from practicing accounting under a legally effective Court judgment or decision; persons currently being prosecuted for criminal liability; persons currently serving prison sentences or convicted of crimes against the order of economic management or position-related crimes concerning finance or accounting whose criminal records have not been expunged.
3. Biological parents, adoptive parents, spouses, biological children, adopted children, siblings of the legal representative, the head, the director, general director, deputies of the head, deputy directors or deputy general directors in charge of finance–accounting work, or the chief accountant in the same accounting unit, except private enterprises, single-owner limited liability companies owned by one individual, and other cases prescribed by the Government.
4. Persons currently serving as managers, executives, storekeepers, cashiers or purchasers or sellers of assets in the same accounting unit, except in private enterprises, single-owner limited liability companies owned by one individual, and other cases prescribed by the Government.”
Under Clause 3, Article 52 of this Law, biological parents, adoptive parents, spouses, biological children, adopted children, siblings of the legal representative, the head, the director, general director, deputies of the head, deputy directors or deputy general directors in charge of finance–accounting work, or the chief accountant in the same accounting unit, except private enterprises, single-owner limited liability companies owned by one individual, and other cases prescribed by the Government.
Accordingly, the director’s adopted child may not work as an accountant in the same accounting unit, except in private enterprises, single-owner limited liability companies owned by one individual, and other cases prescribed by the Government.
Notes on applying current legal provisions
This article belongs to the General Knowledge group and is presented for reference, helping readers understand the legal issue at a general level before preparing dossiers or conducting transactions.
Legal provisions may change depending on time, locality, dossier type and specific circumstances. Where it is necessary to determine the exact legal basis applicable to your dossier, you should contact ANT Legal’s lawyers at 0966.475.966 for verification and advice before proceeding.
Common risks to note
- Applying legal documents that have been amended, supplemented or replaced.
- Preparing incomplete dossiers, documents or evidence.
- Misunderstanding conditions, procedures, time limits or competent authority.
- Signing, submitting dossiers or conducting transactions without fully assessing legal risks.
How can ANT Legal help?
ANT Legal assists with reviewing specific situations, checking dossiers, determining the applicable legal basis, advising on handling plans and representing clients before individuals, organizations or competent authorities when necessary.
For quick advice, you may contact our lawyers at 0966.475.966.
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