The agency only has 01 person in charge of accounting work, so can an additional chief accountant be appointed?

What is accounting responsibility?

According to Article 20 of Decree 174/2016/ND-CP, regulations on accounting responsibility are as follows:

– Accounting unit must arrange a chief accountant except for the units specified in Clause 2 of this Article. In case the unit cannot immediately appoint a chief accountant, arrange a person in charge of accounting or hire a service to be the chief accountant according to regulations. The maximum time to arrange a person in charge of accounting is 12 months, after this time the accounting unit must arrange a person to work as chief accountant.

– In charge of accounting:

+ Accounting units in the state sector include: Accounting units have only one accountant or one person working part-time; The budget accounting and finance units of communes, wards and towns do not appoint chief accountants but only appoint chief accountants.

+ Micro-enterprises according to the law on supporting small and medium-sized enterprises are assigned to be in charge of accounting but are not required to appoint chief accountants.

– Time limit for appointing chief accountants of accounting units in the field of state accounting, The term of appointment of the chief accountant of the units specified in Point a, Clause 2 of this Article is 5 years, after which the procedures for re-appointing the chief accountant, in charge of accounting, must be carried out.

– When changing the chief accountant, in charge of accounting, the legal representative of the accounting unit or the person managing and operating the accounting unit, the transfer of work and accounting documents must be organized between the chief accountant, in charge of old accounting, and the accountant. The new chief accountant, in charge of accounting, at the same time notify the relevant departments in the unit and the agencies where the unit opens transaction accounts of the full name and sample signature of the new chief accountant, in charge of accounting. The new chief accountant, in charge of accounting, is responsible for his or her own accounting work from the date of work handover. The former chief accountant, in charge of accounting, must still be responsible for accounting work during his/her time in charge.

– The Ministry of Home Affairs guides work responsibility allowances, authority, procedures for appointment, reappointment, dismissal, replacement of chief accountants and in charge of accounting of accounting units in the field of state accounting.

Who is the chief accountant?

According to Article 53 of the 2015 Accounting Law, the provisions on chief accountants are as follows: as follows:

“Article 53. Chief Accountant
1. Chief Accountant is the head of the accounting apparatus of the unit with the task of organizing and implementing accounting work in the accounting unit.
2. Chief Accountant of state agencies, organizations, public service units using the state budget and enterprises in which the State holds more than 50% of the capital The charter, in addition to the duties specified in Clause 1 of this Article, also has the responsibility to help the legal representative of the accounting unit supervise the finances at the accounting unit.
3. The chief accountant is subject to the leadership of the legal representative of the accounting unit; in case there is a superior accounting unit, he/she is also subject to the direction and inspection of the chief accountant of the superior accounting unit in terms of expertise and profession. service.
4. In case the accounting unit appoints a person in charge of accounting to replace the chief accountant, the person in charge of accounting must meet the standards and conditions specified in Clause 1, Article 54 of this Law and must carry out the responsibilities and rights prescribed for the chief accountant specified in Article 55 of this Law.”
Accordingly, the chief accountant is the head of the accounting apparatus of the unit with the responsibility of organizing Carry out accounting work in the accounting unit. Chief accountants of state agencies, organizations, public service units using the state budget and enterprises in which the State holds more than 50% of charter capital, in addition to the duties specified in Clause 1 of this Article, also have the duty to help the legal representative of the accounting unit monitor finances at the accounting unit. The chief accountant is under the leadership of the legal representative of the accounting unit; In case there is a superior accounting unit, it is also subject to the direction and inspection of the chief accountant of the superior accounting unit in terms of expertise and operations.

The agency only has 01 person in charge of accounting work, so can the chief accountant be appointed or not?

According to Clause 2, Article 20 of Decree 174/2016/ND-CP regulations on accounting accounting as follows:

“Article 20. Chief accountant, in charge of accounting
[…]
2. In charge of accounting:
a) Accounting units in the state sector include: Accounting units with only one accountant or one concurrent accountant; The budget accounting and finance units of communes, wards and towns do not appoint chief accountants but only appoint in charge of accounting.
b) Micro enterprises according to the provisions of law on supporting small and medium-sized enterprises are assigned to be in charge of accounting but are not required to appoint chief accountants.

At the same time, in Clause 2, Article 3 of the Decree 174/2016/ND-CP explains as follows:

“Article 3. Interpretation of terms
[…]
2. Accounting units in the field of state accounting include agencies in charge of state budget revenues and expenditures at all levels (State Treasury, tax agencies, customs agencies); budget accounting and financial units of communes, wards and towns; state agencies; public service units; organizations and units using state budget; project management boards with legal status established by state agencies and public service units; agencies and organizations that manage state financial funds outside the state budget; organizations funded by the state to organize activities according to specific socio-political goals.

From the above regulations, it can be seen that in case your agency has 01 person in charge of accounting work, it is not allowed to appoint a chief accountant.