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CHANGES TO THE APPROVAL DECISION FORM FOR ORGANIZATIONS PROVIDING KNOWLEDGE UPDATES FOR REGISTERED PRACTICING AUDITORS

CHANGES TO THE APPROVAL DECISION FORM FOR ORGANIZATIONS PROVIDING KNOWLEDGE UPDATES FOR REGISTERED PRACTICING AUDITORS

The Minister of Finance issued Circular No. 15/2024/TT-BTC on amending Circular No. 150/2012/TT-BTC on guiding annual knowledge updates for registered practicing auditors, effective from May 1, 2024.

    The Minister of Finance issued Circular No. 15/2024/TT-BTC on amending Circular No. 150/2012/TT-BTC on guiding annual knowledge updates for registered practicing auditors, effective from May 1, 2024.

    Accordingly, Appendix 02/CNKT issued with Circular No. 150/2012/TT-BTC dated September 12, 2012 is replaced by Appendix 002/CNKT (Decision approving organizations to provide knowledge updates for registered practicing auditors) issued with Circular No. 15/2024/TT-BTC.

    In addition, the phrase "Ministry of Finance (Department of Accounting and Auditing Regime)" in Appendices 01/CNKT, 03/CNKT, 04/CNKT, 06/CNKT issued with Circular No. 150/2012/TT-BTC and Appendix 07/CNKT issued with Circular No. 56/2015/TT-BTC is replaced by "Department of Accounting and Auditing Supervision - Ministry of Finance".

    The phrase "Ministry of Finance" in Clauses 2, 3, 4 of Article 2, Clause 1 of Article 6, Points a and e of Clause 1 of Article 7, Clauses 1 and 2 of Article 9, Point a of Clause 4 of Article 10, Point c of Clause 6 of Article 11, Point b of Clause 1 of Article 12 (amended in Clause 4 of Article 1 of Circular No. 56/2015/TT-BTC dated April 23, 2015), Point a of Clause 1 of Article 14, Clauses 1, 3, 4, 5, 9 of Article 15, Clause 3 of Article 16, Clauses 2, 5 of Article 17, Clause 1 of Article 18 of Circular No. 150/2012/TT-BTC is replaced by "Department of Accounting and Auditing Supervision - Ministry of Finance".

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