blue-check A dependent cost-accounting branch is not required to have its own chief accountant

Official letter No. 8025/BTC-QLKT dated August 12th, 2022 of the Ministry of Finance regarding appointment of chief accountant or person in charge of accounting at a dependent cost-accounting unit
Posted: 18/8/2022 8:07:29 AM | Latest updated: 24/8/2022 9:17:27 AM (GMT+7) | LuatVietnam: 5523 | Vietlaw: 575

The Ministry of Finance assumes that a dependent cost-accounting branch of an enterprise is not a business accounting unit, therefore the branch is not required to organize the accounting apparatus and appoint the chief accountant according to the regulations at clause 2 Article 18, clause 1 Article 20 of Decree No. 174/2016/ND-CPstatus2 .

The organization of the accounting apparatus and appointment of chief accountant of a cost-accounting branch of the enterprise shall be decided by the legal representative of the enterprise based on its operation and management requirements.

Ms Phuong Thao (
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