blue-check The Ministry of Finance’s recommendations for accounting service providers in relation to cooperate bonds

Official letter No. 9670/BTC-QLKT dated September 22nd, 2022 of the Ministry of Finance regarding implementation of regulations on provision of accounting services
Posted: 27/9/2022 11:03:09 AM | Latest updated: 6/10/2022 4:33:04 PM (GMT+7) | LuatVietnam: 5549 | Vietlaw: 581

Aiming to ensure safety for the security market and corporate bond market, the Ministry of Finance requests accounting service providers to implement these tasks:

- To strictly implement the requirements at Official letter No. 3823/BTC-QLKT dated April 27th, 2012 (comply with laws on accounting, the system of accounting standards of Vietnam and related legislative documents upon providing accounting services);

- To increase the carefulness before consideration to accept customers and sign contracts to provide accounting services;

- To enhance the work of internal training to ensure that practicing accountants have adequate professional capabilities and professional ethics when they provide accounting services;

- To fully implement procedures for risk assessment, strictly comply with regulations of the system of accounting standards of Vietnam, corporate accounting principles upon providing accounting services for customers;

- To increase the carefulness upon gathering and evaluating the credibility regarding documents, dossiers of customers, the adequacy and accuracy of transactions and differences with related parties of the customers in order to recognize complicated transactions in financial statements;

- To study the compliance with regulations on private placement and trading of privately placed corporate bonds regulated at Decree No. 153/2020/ND-CPstatus2 (amended at Decree No. 65/2022/ND-CP) in the course of providing accounting services.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 581

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