
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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