ࡱ> _ bjbj,E,E 8N/N/, 22Lj8L.V($642 22{{{b22{{{f]pEp D<.4jՌjEj6E {ۍ.j :* HI KIM TON VIN HNH NGH VIT NAM CNG HA X HI CH NGH(A VIT NAM c lp  T do  Hnh phc ----------------------------- H Ni, ngy thng nm 2015 QUY CH HI VIN VACPA (Ban hnh theo Quyt nh s& .& -2015/Q-VACPA ngy & /& ./2015 ca Ch tch Hi Kim ton vin hnh ngh Vit Nam) Chng I NHNG QUY NH CHUNG iu 1. Mc ch Quy ch l vn bn hng dn cc quy trnh x l v trin khai cc hot ng hi vin ca VACPA  t c mc tiu chin lc ca VACPA trong tng thi k, m bo s thc hin nht qun, hiu qu v cht lng trong mi hot ng, ng thi m bo cc quy trnh, s minh bch thng tin vi hi vin ph hp vi thng l ca khu vc v quc t. Cc quy trnh x l v trin khai cc hot ng hi vin c thc hin  t c cht lng theo phng chm hot ng: NNG CAO CHT LNG DCH V, UY TN CA HI VIN V VACPA VACPA HOT NG V LI CH HI VIN iu 2. Phm vi p dng 1. Hi vin l c nhn v hi vin l t chc ca VACPA gm Hi vin chnh thc, Hi vin lin kt v Hi vin danh d. 2. Cc cn b v nhn vin lm chuyn trch ti VACPA. 3. Ban Hi vin VACPA. iu 3. C s php l v Hi vin v qun l Hi vin iu l Hi Kim ton vin hnh ngh Vit Nam; Chun mc o c ngh nghip; Quy ch Hi vin; Quy ch hot ng ca Ban Chp hnh, Ban Thng trc, cc ban chuyn mn v Vn phng VACPA; Quy ch Ti chnh - K ton ca VACPA. Chng II QUY NH V HI VIN CA VACPA Mc 1 TIU CHUN, QUYN, TRCH NHIM CA HI VIN iu 4. Tiu chun Hi vin 1. Hi vin ca Hi Kim ton vin hnh ngh Vit Nam gm: Hi vin chnh thc, Hi vin lin kt v Hi vin danh d. a) Tiu chun hi vin chnh thc Hi vin c nhn: L cng dn Vit Nam  c B trng B Ti chnh cp chng ch kim ton vin, c phm cht o c ngh nghip, tn thnh iu l VACPA, t nguyn gia nhp VACPA. Hi vin t chc: L doanh nghip kim ton c thnh lp theo quy nh ca php lut v hot ng ti Vit Nam, tn thnh iu l VACPA, t nguyn gia nhp VACPA; c ngi i din l cng dn Vit Nam, ang gi cng v qun l cao nht ca doanh nghip hoc ngi c y quyn, c  iu kin i din cho hi vin chnh thc ca VACPA. b) Tiu chun hi vin lin kt Cng dn Vit Nam  c cp chng ch kim ton vin nc ngoi, ging vin, cn b nghin cu, qun l k ton, kim ton, c nh hng tt n hot ng ca Hi, c phm cht o c ngh nghip, tn thnh iu l VACPA, t nguyn gia nhp VACPA, c VACPA cng nhn l Hi vin lin kt. Cng dn, t chc Vit Nam c  tiu chun l hi vin chnh thc ca VACPA nhng ch c nguyn vng tham gia lm hi vin lin kt ca VACPA, tn thnh iu l VACPA, t nguyn gia nhp VACPA, c VACPA cng nhn l hi vin lin kt ca VACPA. c) Tiu chun hi vin danh d v hi vin cao cp Hi vin danh d: Cng dn Vit Nam c uy tn, c nng lc hot ng v k ton, kim ton  c nhiu thnh tch ng gp xy dng VACPA c VACPA suy tn l hi vin danh d ca VACPA. Hi vin cao cp: Nhng hi vin c thi gian tham gia lm hi vin chnh thc ca VACPA t 10 nm tr ln, c kinh nghim hnh ngh t 15 nm tr ln, cha vi phm k lut ca VACPA, c nhiu ng gp cho hot ng pht trin VACPA, c uy tn v danh ting v chuyn mn ngh nghip v ang gi cng v lnh o ti thi im bnh xt, c VACPA tn vinh l  Hi vin cao cp . Vic bnh xt hi vin cao cp c t chc hng nm do Hi ng ca VACPA bnh chn. 2. Hi vin lin kt v hi vin danh d khng c ng c,  c v bu c vo Ban Chp hnh VACPA v khng c biu quyt cc vn  ca VACPA. iu 5. Quyn ca Hi vin c VACPA bo v quyn v li ch hp php trong hot ng ngh nghip theo quy nh ca php lut. c VACPA cung cp thng tin lin quan n l)nh vc hot ng ca VACPA, thng tin v vic ban hnh, b sung, sa i cc ch , chnh sch, php lut nh nc, cc thng tin quc t v kim ton, k ton v cc thng tin khc; c trc tip tham gia cc hot ng ca VACPA, tham d cc kho o to, bi dng nng cao trnh  chuyn mn, nghip v, cp nht kin thc v ti chnh, k ton, kim ton; tham gia on kho st  trong nc v nc ngoi do VACPA t chc hoc phi hp t chc. c tham gia tho lun, quyt nh cc ch trng cng tc ca VACPA theo quy nh ca VACPA; c kin ngh,  xut kin vi c quan c thm quyn v nhng vn  c lin quan n l)nh vc hot ng ca VACPA; c kin ngh vi VACPA  ngh c quan nh nc nhng vn  cn sa i b sung, hon thin cc chnh sch, ch  ti chnh, k ton, kim ton v cc vn  lin quan n ngh nghip. Hi vin chnh thc c ng c,  c v bu c vo Ban Chp hnh VACPA, Ban Kim tra VACPA theo quy nh ca VACPA. c tham d hoc bu i biu tham d v biu quyt trong cc i hi i biu Ton quc ca VACPA. Hi vin c quyn u quyn cho hi vin khc thc hin cc quyn ca mnh. c gii thiu hi vin mi. c khen thng theo quy nh ca VACPA. c cp giy chng nhn Hi vin Hi Kim ton vin hnh ngh Vit Nam i vi hi vin c nhn, hi vin t chc c cp  Giy chng nhn Hi vin tp th Hi Kim ton vin hnh ngh Vit Nam . c hng cc u i v gim hoc min ph tham gia cc dch v do VACPA cung cp theo danh mc quyn li Hi vin do VACPA cng b. c ra khi VACPA khi xt thy khng th tip tc l Hi vin. c VACPA khuyn khch v to iu kin  tham gia lm Hi vin cc Hi ngh nghip quc t ph hp vi nhu cu v trnh  ca hi vin. iu 6. Trch nhim ca hi vin Nghim chnh chp hnh ch trng, ng li ca ng, chnh sch, php lut ca nh nc; chp hnh iu l VACPA, quy ch Hi vin ca VACPA, quy ch Kim sot cht lng Hi vin ca VACPA. Tham gia cc hot ng v sinh hot ca VACPA; on kt, hp tc vi cc hi vin khc  xy dng VACPA pht trin vng mnh. Bo v uy tn ca VACPA, khng c nhn danh VACPA trong cc quan h giao dch, tr khi c lnh o VACPA phn cng bng vn bn. ng hi ph y , ng hn theo quy nh ca Ban Chp hnh VACPA. Khng ngng phn u nng cao trnh  chuyn mn, k nng ngh nghip v kinh nghim qun l, nng cao uy tn v cht lng dch v ngh nghip bng cc hot ng t cp nht kin thc v/hoc tham gia cc kha o to cp nht kin thc do VACPA t chc. Hi vin (l c nhn) chnh thc ca VACPA ng k hnh ngh kim ton ti cc doanh nghip kim ton phi tun th quy nh v cp nht kin thc i vi kim ton vin hnh ngh (40 gi/nm). Hi vin (l c nhn) chnh thc ca VACPA khng phi l kim ton vin hnh ngh thc hin cp nht kin thc 120 gi/3 nm, trong  50% s gi t cp nht bng nhiu hnh thc nng cao cht lng cng vic (nghin cu ti liu, tham gia hi tho, tham gia o to ni b), 50% tham gia cc kha o to cp nht kin thc ca VACPA hoc ca cc t chc  iu kin t chc cp nht kin thc cho kim ton vin. Hi vin thc hin t theo di, qun l thi gian hc CNKT. Khi VACPA yu cu, hi vin cung cp thng tin chng minh v thi gian cp nht kin thc nh sau: Giy chng nhn hoc xc nhn ca n v t chc lp hc i vi thi gian cp nht kin thc ti cc lp ca VACPA hoc cc t chc c chp thun  iu kin t chc cp nht kin thc; bn k khai thng tin cc hot ng t nghin cu ti liu, d hi tho, o to ni b (ty vo tng hnh thc cp nht  k khai cc thng tin ph hp bao gm: thi gian thc hin cp nht, tn ti liu/hi tho/kha o to, a im, din gi/ging vin, thng tin lin h ca bn t chc hi tho/kha o to). Gi gn v  cao phm cht o c ngh nghip k ton, kim ton, tun th chun mc o c ngh nghip k ton, kim ton, ch ng tuyn truyn v bo v uy tn ca VACPA. Thc hin ch  thng tin, bo co v ch ng cp nht s thay i thng tinca Hi vin theo quy nh ca VACPA. Mc 2 TH TC V QUY TRNH KT NP HI VIN, RA KHI HI V TM DNG T CCH HI VIN iu 7. Th tc v quy trnh kt np hi vin 1. H s xin gia nhp hi vin ca VACPA a) Hi vin l c nhn (hi vin chnh thc v hi vin lin kt): n xin gia nhp VACPA; 01 bn sao Chng ch Kim ton vin hoc bn sao cng chng Chng ch Hi vin do t chc ngh nghip k ton v kim ton nc ngoi c B Ti chnh Vit Nam cng nhn cp (Chng ch Kim ton vin nc ngoi) v 01 nh 3x4; b) Hi vin l t chc (hi vin chnh thc v hi vin lin kt): n xin gia nhp VACPA; 01 bn sao Giy chng nhn ng k kinh doanh do S K hoch u t cp, 01 bn sao Giy chng nhn  iu kin kinh doanh dch v kim ton do B Ti chnh cp vbn sao Chng ch Kim ton vin ca 01 (mt) ngi lm i din ca doanh nghip). c) Hi vin danh d do Vn phng VACPA gii thiu, c t nht 02 (hai) hi vin chnh thc  ngh. Hi vin danh d gi bn s yu l lch (CV) theo mu do Ban Chp hnh VACPA quy nh. d) Hi vin cao cp: Ban Hi vin c trch nhim  xut danh sch nhng hi vin  iu kin l hi vin cao cp  trnh Hi ng ca BCH VACPA xt duyt Thi gian thc hin vic bnh xt hi vin cao cp vo thng 7 hng nm (cng thi gian t chc hp Ban Chp hnh s kt hot ng 6 thng) . Vic cng nhn v trao danh hiu hi vin cao cp v hi vin danh d c thc hin ti L Cng nhn c t chc vo thng 9-10 hng nm. 2. Cch thc ng k v gi h s xin gia nhp VACPA Hi vin c th ng k v gi h s xin gia nhp VACPA theo 2 cch: a) Gi h s xin gia nhp VACPA ti Vn phng VACPA qua ng bu in hoc trc tip ng k ti Vn phng VACPA b) ng k v np h s qua trang web ca VACPA theo cc bc nh sau: (1) Truy cp vo trang web ca VACPA ti a ch:  HYPERLINK "http://www.vacpa.org.vn" www.vacpa.org.vn. (2) Chn mc tr thnh Hi vin trn thanh menu. (3) Chn ng k Hi vin v in cc thng tin vo mu n xin gia nhp VACPA, gi km bn sao chng ch kim ton vin, nh, ch k scan v chn nt gi. iu 8. Th tc v quy trnh ph duyt hi vin ra khi VACPA 1. Hi vin l c nhn b p dng hnh thc k lut khai tr ra khi VACPA trong cc trng hp sau: a) Vi phm php lut v kim ton c lp n mc b thu hi chng ch kim ton vin, hoc cm tham gia hot ng kim ton c lp theo quy nh ca Lut Kim ton c lp; b) Vi phm o c ngh nghip k ton, kim ton; c) Vi phm iu l VACPA, khng chp hnh ngh quyt, quyt nh ca Ban Chp hnh gy thit hi n uy tn ca VACPA hoc ca hi vin khc; d) Khng np hi ph qu 1 nm sau khi VACPA  thng bo 3 ln. 2. Hi vin l doanh nghip kim ton b p dng hnh thc k lut khai tr ra khi VACPA trong cc trng hp sau: a) Khi b c quan nh nc thu hi giy chng nhn  iu kin kinh doanh dch v kim ton do vi phm; b cm tham gia hot ng kim ton; b) Khi qu hn ng hi ph 1 nm sau khi VACPA  thng bo 3 ln. 3. Hi vin l doanh nghip kim ton, hi vin l c nhn c VACPA chp thun ra khi VACPA trong cc trng hp sau: a) Khi doanh nghip gii th, b tuyn b ph sn hoc l do khch quan khc khng th tip tc l hi vin. b) Hi vin l doanh nghip, hi vin l c nhn c nguyn vng khng tip tc l hi vin. c) Hi vin l c nhn b cht. Mc 3 HI PH iu 9. Hi ph 1. Hi ph hng nm do Ban Chp hnh VACPA xem xt v quyt nh mc hi ph i vi hi vin l c nhn v hi vin l t chc. 2. Mc hi ph ca hi vin lin kt bng 50% mc hi ph ca hi vin chnh thc. 3. Hi vin danh d v hi vin lm vic chuyn trch ti cc Vn phng VACPA c min hi ph. 4. i vi hi vin kt np trc 1/3 p dng mc thu hi ph c nm. Hi vin kt np t ngy 1/3 n 30/9 mc hi ph s thu 50% ca c nm. Hi vin mi c nhn chng ch gia nhp VACPA sau ngy 1/10 s c min hi ph nm u tin. 5. Gim Hi ph: Hi vin c th c xem xt gim hi ph trong thi gian t 1-3 nm v cc l do: Tht nghip tm thi, m di hn (t 3 thng tr ln). Mc gim hi ph ti a khng qu 50% hi ph nm.  c xt gim hi ph, hi vin phi lm n xin gim hi ph v c bng chng cho cc l do trn (Quyt nh thi vic, giy nhp vin v xut vin). Hi vin tm ngng sinh hot VACPA trn 12 thng nhng khng qu 2 nm v cc l do i cng tc nc ngoi hoc du hc nc ngoi c gim 50% hi ph ca thi gian ngng sinh hot VACPA. Hi vin phi c n xin tm ngng sinh hot VACPA trong thi gian nht nh c nh km bn sao Quyt nh i cng tc nc ngoi di hn hoc giy gi nhp hc gi VACPA, khi tip tc sinh hot cn phi thng bo cho Ban Hi vin VACPA bng vn bn. 6. Qui trnh np hi ph a) Np hi ph VACPA pht hnh cng vn  ngh Hi vin thanh ton hi ph vo thng 2 hng nm vi thi hn thanh ton n ht ngy 30/6. Sau thi hn ny, nu Hi vin cha np, VACPA s pht hnh cng vn nhc nh ln 1 v gia hn thanh ton n ngy 30/7. Sau thi hn ny, nu hi vin cha np hi ph, VACPA s pht hnh cng vn nhc nh ln 2 vi mc pht np chm Hi ph 5% v gia hn thanh ton hi ph ln 3 vo ngy 30/9, ng thi lin h qua in thoi ti hi vin  thu thp thng tin ti sao hi vin khng thc hin vic thanh ton hi ph. Sau thi hn ny, nu hi vin cha ng hi ph, Ban Hi vin s lp danh sch hi vin n hi ph qu hn v bo co Ban Chp hnh ti cuc hp tng kt hot ng vo u nm tip theo cho kin x l theo quy nh ca VACPA. b) Phng thc thanh ton hi ph Hi vin c th chn mt trong cc phng thc sau: Bng tin mt ti Vn phng VACPA v Vn phng VACPA ti Tp. H Ch Minh. Chuyn khon qua ngn hng. Thanh ton trc tuyn qua trang web ca VACPA. Mc 4 CC DCH V HI VIN iu 10. Cc sn phm o to 1. Cp nht kin thc hng nm: Hi vin chnh thc l c nhn c hng u i vi mc ph tham d bng 50% hc vin khng phi Hi vin; Hi vin chnh thc l t chc c gim 5% ph cp nht kin thc trn tng s ph cp nht kin thc hng nm do VACPA t chc i vi cc kim ton vin l hi vin c nhn lm vic ti cng ty. Hi vin lin kt c hng u i vi mc ph tham d CNKT bng 70% hc vin khng phi hi vin. 2. Hi tho, ta m min ph dnh cho tt c cc loi hi vin. iu 11. T vn chuyn mn VACPA h tr t vn chuyn mn cho Hi vin thng qua vic nhn cc cu hi qua email, cng vn chnh thc hoc trang tin in t ca VACPA cc vng mc nghip v ca hi vin. Trong trng hp VACPA khng c sn ngun lc chuyn gia  tr li trc tip cu hi ca Hi vin, Vn phng VACPA nhn cu hi v lin h vi cc chuyn gia  tr li cho hi vin qua email. iu 12. Cung cp thng tin ngh nghip v gii thiu thng tin ca hi vin l t chc trn trang tin in t ca VACPA 1. Hi vin c th truy cp vo trang tin in t ca VACPA  cp nht nhanh nht cc thng tin v ngh nghip trong nc v quc t, cc vn bn php lut lin quan n ngh nghip mi ban hnh, cc bo co ni b ca VACPA ch dnh cho hi vin. 2. VACPA dnh v tr trn trang tin in t ca VACPA  gii thiu v cc hi vin l t chc v khng thu ph ca hi vin. Vi vic cng tc cht ch vi cc cng tc vin truyn thng i din ca cc hi vin t chc, VACPA m bo vic cp nht cc thng tin gii thiu v cc hi vin vi s thng nht chung. 3. VACPA dnh v tr trn trang web ca VACPA  gii thiu thng tin nhu cu tuyn dng ca cc hi vin l c nhn v hi vin l t chc. Cc hi vin c nhu cu gi thng tin cho VACPA, sau khi sot duyt thng tin, nu ph hp, VACPA s ng, nu khng ph hp, b phn Hi vin VACPA s lin h vi hi vin  sa. iu 13. Cung cp cp nht cc vn bn php lut, thng tin cho hi vin qua email Khi c vn bn php lut lin quan n ngh nghip mi ban hnh, b phn hi vin phi hp vi b phn chuyn mn v b phn o to ca VACPA kp thi thu thp cc vn bn  cung cp cho hi vin qua email, ng thi ng ti trn trang tin in t ca VACPA, phn Hi vin  hi vin c th truy cp v ti v. iu 14.  xut, kin ngh cc kin ca hi vin ln c quan nh nc c thm quyn 1. Khi hi vin mun  xut kin, kin ngh ln c quan nh nc thng qua Hi, b phn hi vin ca VACPA nhn cu hi v phi hp vi cc b phn lin quan  lin h v chuyn kin ca Hi vin n c quan nh nc. i vi vic tham gia kin vo cc d tho vn bn ca c quan qun l nh nc, b phn chuyn mn ca Vn phng VACPA ch ng theo di qu trnh d tho cc vn bn php lut lin quan n ngh nghip  kp thi thng bo cho hi vin tham gia kin khi c quan son tho ly kin v d tho. Vn phng VACPA c th ng ti d tho ln trang web ca VACPA  cc hi vin c th tham gia kin gi v cho VACPA  tng hp v gi n c quan son tho. Vn phng VACPA c th t chc cc cuc hi tho  hi vin trc tip trao i v d tho nu thy cn thit. 2. Sau khi gi kin ca hi vin ln c quan nh nc c thm quyn, Vn phng VACPA c trch nhim theo di, lin h vi c quan lin quan  ly kin phn hi cho hi vin, ng thi c th ch ng  xut vi lnh o VACPA gp lm vic vi c quan nh nc khi thy cn thit  c s ng h vi s pht trin ca ngh nghip ca hi vin. iu 15. Xy dng v cung cp cho hi vin cng c h tr ngh nghip  h tr hi vin nng cao hiu qu cng vic, VACPA u t xy dng v nng cp cc cng c h tr hi vin nh ebook, th vin in t, ti liu hng dn thc hin cc chun mc ngh nghip, h tr thng qua o to, hng dn hi vin p dng cc ti liu hng dn v nng cao tnh tun th cc quy nh v chun mc ngh nghip, h tr hi vin khc phc nhng sai st sau cc cuc kim tra cht lng dch v hng nm& iu 16. H tr hi vin nng cao uy tn trn th trng v hng cc u i trong cc chng trnh o to ca i tc 1. Thng qua cc hot ng i ngoi, truyn thng hng nm, VACPA nng cao s nhn thc ca cng ng v vai tr v uy tn, trnh  chuyn mn ca hi vin v cc dch v do hi vin cung cp. 2. Thng qua hot ng i ngoi, VACPA gii thiu cho hi vin nhng chng trnh o to quc t vi mc hc ph u i. iu 17. T chc cc hot ng giao lu gia cc hi vin, gia VACPA v hi vin 1. Nhm tng cng tinh thn on kt gia cc hi vin, nh k VACPA s t chc gii bng , gii tennis ti H Ni v Tp. H Ch Minh vi cht lng dn c nng cao. VACPA s t chc hi din giao lu vn ngh  khuyn khch s tham gia ca cc hi vin n th hin nng khiu v cn bng gia phn u trau di kin thc chuyn mn v i sng tinh thn. 2. Thng qua vic qun l thng tin hi vin, b phn hi vin thc hin vic gi thip chc mng sinh nht hi vin l c nhn, ngy thnh lp ca hi vin l t chc  tng cng mi quan tm ca VACPA vi hi vin. iu 18. T chc xt khen thng hi vin v gii thiu,  c hi vin tham gia cc gii thng Hng nm, VACPA thc hin vic xt khen thng hi vin cp VACPA hoc cp B Ti chnh hoc cp cao ca Nh nc  ghi nhn nhng ng gp ca hi vin vo s pht trin ngh nghip kim ton c lp v ca VACPA. ng thi,  c, gii thiu hi vin tham gia cc gii thng ph hp. iu 19. T chc l tn vinh v cng nhn Hi vin cao cp, l kt np Hi vin mi. Vo thng 9-10 hng nm, VACPA t chc l tn vinh v cng nhn Hi vin cao cp ng thi l trao chng ch hi vin cho cc t chc v c nhn kt np Hi trong giai on t 1/9 nm trc n 30/8 nm t chc ti H Ni v Thnh ph H Ch Minh. iu 20. Lin lc vi hi vin Vn phng VACPA lin lc vi hi vin qua email, in thoi, trang tin in t ca VACPA, gi cng vn qua bu in v t chc tip xc theo khu vc, theo tnh hoc thnh ph. Cp nht thng tin hi vin: nh k vo thng 6 v thng 12, Vn phng VACPA gi thng bo n hi vin qua email  ngh cp nht thng tin c nhn  hi vin xc nhn v gi li Vn phng VACPA. T thng tin , Vn phng VACPA i chiu v cp nht vo cc h s hi vin. VACPA cing  ngh hi vin thc hin vic t cp nht thng tin c nhn qua trang web ca VACPA theo quy trnh sau: Truy cp vo trang web ca VACPA ti a ch:  HYPERLINK "http://www.vacpa.org.vn" www.vacpa.org.vn; Chn chc nng theo ng dn: Trang ch/ ng nhp phn mm qun l hi vin/ Cp nht thng tin Hi vin c nhn; Trong tab Profile c nhn: Nhp thng tin cn thay i nhng khng cn ph duyt ca VACPA v chn nt Xc nhn; Hoc tab Cp nht thng tin cn ph duyt: Nhp thng tin cn ph duyt v chn nt Xc nhn  gi yu cu n VACPA. Hi vin khng k khai thng tin c nhn v khng cp nht thay i, Vn phng VACPA khng chu trch nhim v cc sai st khi cng khai thng tin c nhn ra cng chng. iu 21. Kho st kin hi vin nh k hai nm mt ln, VACPA t chc kho st kin hi vin v cht lng hot ng ca VACPA v nhu cu cn h tr bng cch gi Phiu Kho st kin hi vin trn trang tin in t ca VACPA, qua email, ti cc lp cp nht kin thc, hi tho, to m. T cc kin tng hp c, Vn phng VACPA tng hp kin  iu chnh cc hot ng nhm nng cao cht lng qun l hi vin tt hn. Chng III QUY NH V QUY TRNH X L CNG VIC V HI VIN CA VN PHNG VACPA V BAN HI VIN Mc 1 QUY TRNH X L CNG VIC V HI VIN iu 22. 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Trong nhng trng hp c bit, b phn qun l hi vin lin h trc tip n t chc ngh nghip nc ngoi  cp chng ch kim ton vin  kim tra tnh hp php ca chng ch v tnh trng hi vin (ang hot ng hay khng). (2) Nu h s  iu kin, trnh Ch tch VACPA k Quyt nh kt np hi vin v Giy chng nhn hi vin. Quyt nh kt np lp thnh ba bn: mt bn gi n hi vin, mt bn lu cng vn i, mt bn lu km vi h s hi vin. (3) Thi gian t khi nhn  h s hi vin n khi gi Quyt nh kt np cho hi vin khng c qu 05 ngy lm vic. Trng hp phi xc minh chng ch, thi gian sot xt v gi Quyt nh kt np khng qu 15 ngy lm vic. 2. i vi h s xin gia nhp VACPA trc tuyn trn trang web: (1) B phn qun l hi vin ng nhp h thng trn trang web. (2) Chn chc nng theo ng dn: Trang ch/Qun l hi vin/Kt np hi vin. (3) Chn n  trng thi Ch tip nhn, chn tab Tip nhn v nhn nt ng trn hp thoi cnh bo, n s chuyn sang trng thi Ch duyt. (4) Sau khi xem xt n  y  h s, b phn qun l hi vin s duyt bng cch nhp s v ngy k Quyt nh kt np hi vin ngay pha di thng tin ca n. H thng s t ng gi ID v mt khu cho hi vin ng nhp trang web qua email  ng k. i vi n cha hp l, b phn qun l hi vin nhn nt  T chi v in l do t chi vo hp thoi cnh bo. H thng t ng gi email l do t chi n hi vin qua email. Chuyn sang mc Qun l danh sch hi vin, kt xut Quyt nh kt np hi vin v Giy chng nhn hi vin ri trnh Ch tch k chnh thc. Quyt nh kt np lp thnh ba bn: mt bn gi n hi vin, mt bn lu cng vn i, mt bn lu km vi h s hi vin. iu 23. Giy chng nhn hi vin Mi hi vin khi gia nhp VACPA c cp Quyt nh kt np hi vin, Giy chng nhn hi vin VACPA. S Giy chng nhn hi vin ly theo s chng ch kim ton vin thm ui  VACPA (v d s Chng ch kim ton vin l 1208/KTV th Giy chng nhn hi vin l 1208/VACPA)  hi vin lun nh. Khi hi vin  khng cn sinh hot trong VACPA, hi vin phi np li chng nhn hi vin  hu. iu 24. Qun l H s hi vin Hnh thc qun l H s hi vin: Vn bn giy; File trn my vi tnh v trn phn mm qun l hi vin. Thi gian qun l h s: T khi c kt np vo VACPA n khi chm dt sinh hot VACPA. Cch thc qun l h s ti Vn phng VACPA H s hi vin c qun l ti Vn phng chnh ca VACPA, theo cng ty hi vin ang hnh ngh. Trong qu trnh cng tc, nu c thay i n v, b phn hi vin phi thc hin vic chuyn i trn c file mm v bn cng,  m bo tnh cp nht, tra cu khi cn thit. Nhng hi vin cha xc nh c cng ty do chuyn i ni cng tc s a vo danh sch ring  tip tc lin lc v cp nht thng tin. Qun l h s hi vin dng vn bn giy: H s hi vin sau khi c sot xt v ph duyt  kt np s c nh s theo s chng nhn hi vin, vo s danh sch h s v lu theo n v cng tc. Khi hi vin chuyn ni cng tc, H s hi vin cing c dch chuyn sang v tr lu ca cng ty mi. (nn lu theo s th t chng nhn hi vin, v d folder t 001/VACPA -50/VACPA...) Qun l h s hi vin dng file trn my vi tnh: Sau khi nhn c, mi b h s hi vin c scan v lu tr trn my vi tnh di dng file PDF. Tn Hi vin/ s Giy chng nhn Hi vin c dng  t tn file. Ton b file ca Hi vin ca mt cng ty c lu tr trong folder cng ty. Tn ca folder t theo s hiu cng ty (i vi cng ty kim ton), tn vit tt ca cng ty i vi doanh nghip khc. Khi c s dch chuyn Hi vin t cng ty ny sang cng ty khc, ch cn chuyn h s Hi vin t folder ny sang folder khc. Ngoi phn lu trn my vi tnh  x l thng xuyn, h s Hi vin c lu ra )a CD. Nhng thay i v Hi vin phi c cp nht thng xuyn. Qun l thng tin hi vin trn phn mm my tnh: H s Hi vin sau khi c sot xt v ph duyt  kt np s c cp ID  truy cp vo phn mm qun l hi vin, thng tin s c lu tr trn phn mm. iu 25. Qun l Danh sch hi vin theo khu vc  m bo vic cung cp dch v h tr cho hi vin c hiu qu v gip cc Vn phng ca VACPA xy dng v duy tr mi quan h tt p vi cc hi vin, lp thm mt danh sch hi vin trn my tnh c chia theo khu vc a l ni hi vin hnh ngh: Khu vc pha Bc (bao gm c min Trung) do Vn phng VACPA qun l v cung cp dch v h tr, khu vc pha Nam do Vn phng VACPA ti Tp. H Ch Minh qun l v cung cp dch v h tr. iu 26. Qui trnh qun l vic np hi ph 1. Gi th thng bo thu hi ph Trc ngy 15/2 hng nm, Vn phng VACPA gi cng vn thng bo thu hi ph ti hi vin bng email, ng thi gi cho Gim c Cng ty kim ton ni hi vin ang hnh ngh  bit v phi hp. Trong Cng vn nu r s hi ph phi np ca nm thng bo v s hi ph cn n ca nm trc  (nu c), a ch np tin v s ti khon ca VACPA. 2. Thu hi ph Vn phng VACPA thu hi ph bng tin mt phi vit phiu thu 3 lin (1 lin lu cung  qu, 1 lin gi hi vin v 1 lin lu chng t thu km danh sch tng hp thu). Khi nhn hi ph bng chuyn khon qua ngn hng, Vn phng phi gi giy xc nhn  thanh ton hi ph cho hi vin qua ng bu in cho hi vin hoc cng ty khng qu 10 ngy k t ngy nhn c giy Bo C ca ngn hng. K ton ca VACPA phi tng hp s hi ph thu c v bo co tnh hnh thu hi ph trc ngy 20/6  a vo Bo co kt qu hot ng 6 thng u nm ca VACPA. iu 27. T vn chuyn mn Vn phng VACPA ch ng xy dng mng li cc chuyn gia trong cc l)nh vc chuyn mn v thc hin vic duy tr tt mi quan h vi cc chuyn gia bng cc hot ng v c ch th lao ph hp v c th trn nhu cu thc t yu cu h tr ca hi vin. iu 28. Bo mt cc thng tin hi vin Ngoi nhng thng tin gii thiu v hi vin l t chc trn trang web ca VACPA do hi vin cung cp, cc thng tin v hi vin ch c cung cp theo yu cu bo co ni b ca VACPA hoc vi c quan cp trn: B Ti chnh, B Ni v, Lin hip cc Hi Khoa hc v K thut Vit Nam, CAPA, IFAC. Ngoi ra, cc thng tin ca hi vin khng c cung cp cho bn th ba no khc v v bt k mc ch no khc m khng c s ng ca hi vin. iu 29. Th tc ra khi VACPA 1. Th tc ra khi VACPA i vi trng hp hi vin l c nhn b p dng hnh thc k lut khai tr ra khi VACPA a) i vi trng hp quy nh ti im a, b Khon 1, iu 8, Ban Hi vin phi hp vi Ban Kim tra xc minh thng tin v vi phm ca hi vin trn c s c kt lun bng vn bn ca c quan nh nc c thm quyn  xut p dng hnh thc khai tr ra khi VACPA i vi hi vin. b) i vi trng hp quy nh ti im c, d Khon 1, iu 8, Ban Hi vin c bo co Ban Chp hnh v trng hp vi phm, cc cng vic cn thit  thc hin trc khi  xut p dng hnh thc khai tr ra khi VACPA i vi hi vin. c) Ban Chp hnh VACPA xem xt v ngh quyt v hnh thc k lut khai tr hi vin ra khi VACPA. d) Ch tch VACPA k quyt nh k lut khai tr hi vin ra khi VACPA. ) Vn phng VACPA gi quyt nh n hi vin. Ban Hi vin xa tn hi vin khi danh sch hi vin ca VACPA. 2. Th tc ra khi VACPA i vi trng hp hi vin l doanh nghip kim ton b p dng hnh thc k lut khai tr ra khi VACPA a) i vi trng hp quy nh ti im a Khon 2, iu 8, Ban Hi vin phi hp vi Ban Kim tra xc minh thng tin v vi phm ca hi vin trn c s c kt lun bng vn bn ca c quan nh nc c thm quyn trc khi  xut p dng hnh thc khai tr ra khi VACPA i vi hi vin. b) i vi trng hp quy nh ti im b Khon 2, iu 8, Ban Hi vin c bo co Ban Chp hnh v trng hp vi phm, cc cng vic cn thit  thc hin trc khi  xut p dng hnh thc khai tr ra khi VACPA i vi hi vin. c) Ban Chp hnh VACPA xem xt v ngh quyt v hnh thc k lut khai tr hi vin ra khi VACPA. d) Ch tch VACPA k quyt nh k lut khai tr hi vin ra khi VACPA. ) Vn phng VACPA gi quyt nh n hi vin, Ban Hi vin xa tn hi vin khi danh sch hi vin ca VACPA. 3. Th tc ra khi VACPA i vi hi vin l doanh nghip kim ton c VACPA chp thun ra khi VACPA v hi vin c nhn c nguyn vng khng tip tc l hi vin a) Hi vin lm n xin ra khi VACPA gi Vn phng VACPA qua email hoc ng bu in. b) B phn hi vin ca Vn phng VACPA xem xt n ca hi vin, lin h trao i cc thng tin lin quan vi hi vin  nm c l do xin ra khi VACPA ca hi vin, trnh xin kin ca Trng ban Hi vin trc khi trnh Ch tch VACPA ph duyt v k quyt nh. c) Ch tch VACPA k quyt nh k lut khai tr hi vin ra khi VACPA. d) Vn phng VACPA gi quyt nh n hi vin, Ban Hi vin xa tn hi vin khi danh sch hi vin ca VACPA. 4. Th tc xa tn hi vin b cht Trong qu trnh qun l hi vin, khi c thng tin hi vin b cht, b phn hi vin xc minh thng tin l chnh xc, bo co Trng ban Hi vin v trnh Ch tch VACPA k quyt nh xa tn hi vin v xa tn trong danh sch qun l ca VACPA. Mc 2 PHT TRIN HI VIN V DUY TR LIN H VI HI VIN iu 30. Hi vin tim nng Nhng ngi c chng ch kim ton vin ang cng tc ti mi loi hnh doanh nghip, t chc trong c nc nhng cha gia nhp VACPA. Nhng th sinh tham d k thi kim ton vin hng nm. Cc tr l kim ton chun b  tiu chun tham d k thi kim ton vin. Nhng ngi Vit Nam c Chng ch kim ton vin nc ngoi. Sinh vin nm 3, 4 chuyn ngnh k ton, kim ton, ti chnh ang c nhu cu ng tuyn vo cc cng ty kim ton. iu 31. Pht trin Hi vin i vi i tng thuc khon 1, 2 iu 30: Thu thp thng tin v lp danh sch v Hi vin tim nng  gi thng tin gii thiu v VACPA v th mi gia nhp VACPA. Cung cp thng tin ngh nghip, thng tin v chng trnh o to v vn bn chuyn mn min ph cho h trong khong 6 thng  h c th hiu thm cc quyn li ca Hi vin ca VACPA, h tr tch cc cho qu trnh quyt nh ca h. i vi nhng ngi Vit Nam c Chng ch kim ton vin nc ngoi, thng qua hot ng hp tc vi cc t chc ngh nghip quc t, VACPA gi thng bo v th mi cc kim ton vin tham gia lm hi vin lin kt. i vi cc tr l kim ton vin v cc sinh vin, VACPA h tr h nng cao s hiu bit v ngh nghip, v cc chun mc ngh nghip thng qua cc hot ng o to, hi tho v chia s kinh nghim theo chuyn . Cc hot ng pht trin Hi vin v ch tiu s lng Hi vin mi cn pht trin mi nm c nu trong k hoch hot ng hng nm ca Ban Hi vin v ca VACPA. Mc 3 QUY TRNH NHN V X L KHIU NI, KIN NGH CA HI VIN iu 32. Nhn n khiu ni hi vin n khiu ni hoc kin ngh ca hi vin s c x l ti Vn phng VACPA. Vn phng i din ti Tp. H Ch Minh nhn c n ca hi vin s chuyn ra Vn phng VACPA  x l. Cn b Vn th ca Vn phng VACPA nhn n khiu ni hoc kin ngh ca hi vin phi vo s cng vn n, sau  chuyn cho Trng Vn phng VACPA. Trng Vn phng VACPA lin h vi hi vin  xc nhn vic  nhn c n khiu ni, lm r thm ni dung ca n khiu ni (nu cn), nghin cu ni dung khiu ni,  xut hng x l, bo co v xin kin ca Ch tch VACPA, Trng ban Kim tra, Trng ban Hi vin  thng nht cch thc x l n khiu ni ca hi vin. iu 33. Thu thp v xc minh thng tin lin quan n ni dung khiu ni Ban Kim tra ch tr v phi hp vi Vn phng VACPA thu thp v xc minh thng tin lin quan n ni dung khiu ni ca Hi vin bng cc cch thc nh sau: Gi cng vn  ngh Hi vin, cc bn lin quan cung cp lm r cc thng tin b khiu ni Trao i qua in thoi Gp v lm vic trc tip Ban Kim tra tng hp thng tin thu thp c tng hp v bo co gi Trng Ban Kim tra  d tho kin phn hi cho Hi vin. Trong trng hp thnh vin ca Ban Kim tra hoc cng ty kim ton ni c thnh vin Ban Kim tra lm vic thuc i tng c lin quan n ni dung khiu ni ca Hi vin, thnh vin  s khng tham gia vo cng tc thu thp thng tin v x l khiu ni ca Hi vin  m bo tnh c lp, khch quan. iu 34. Phn hi kin vi hi vin Trng Ban Kim tra gi d tho cng vn tr li khiu ni ca hi vin cho Trng ban Hi vin, Trng Vn phng VACPA  tham gia kin trc khi bo co kt lun vi Ch tch Hi. Trng ban Kim tra l ngi k cng vn tr li khiu ni ca hi vin. Cn b Vn th Vn phng VACPA gi cng vn phn hi cho hi vin qua ng bu in. Trng Vn phng VACPA gi cng vn phn hi cho hi vin qua email  c th nhn c kin ca hi vin v phn hi ca VACPA. iu 35. Quy trnh nhn, x l v phn hi kin v nhng  xut v kin ngh ca Hi vin lin quan n cc d tho, vn bn php lut. B phn chuyn mn ca Vn phng VACPA v Vn phng i din VACPA ti Tp. H Ch Minh c nhim v tip nhn v tng hp cc kin ca hi vin v cc d tho, vn bn php lut. Vn phng VACPA ti Tp. H Ch Minh chuyn cc kin nhn c ra Vn phng VACPA  x l. B phn chuyn mn ca Vn phng VACPA tng hp kin, xc nh c quan ban hnh vn bn v ngi chu trch nhim v son tho vn bn, bo co xin kin ca Ph Ch tch ph trch chuyn mn v cch thc x l. B phn chuyn mn d tho cng vn tham gia kin ca VACPA trn c s kin ca cc Hi vin trnh Ph Ch tch ph trch chuyn mn ph duyt v k hoc trnh Ch tch VACPA k Cng vn. Trong trng hp cn thit, Vn phng VACPA c th xin kin Ch tch VACPA v Ph Ch tch ph trch chuyn mn  b tr lm vic trc tip vi i din c quan son tho v ban hnh vn bn  trao i trc tip cc kin, kin ngh ca hi vin v ni dung vn bn hoc phi hp cng c quan son tho ban hnh vn bn t chc hi tho cho hi vin tham gia kin trc tip vi c quan son tho v ban hnh vn bn. Sau khi c kin ca c quan son tho v ban hnh vn bn, Vn phng VACPA c cng vn phn hi kin cho hi vin. Cng vn do b phn chuyn mn d tho v c Ph Ch tch ph trch chuyn mn ph duyt v k hoc trnh Ch tch VACPA k Cng vn. Mc 4 QUY TRNH IU TRA SAI PHM CA HI VIN V K LUT HI VIN iu 36. Thu thp v xc minh thng tin v sai phm ca hi vin Sau khi c kt lun ca c quan nh nc c thm quyn v sai phm ca Hi vin, hoc c bng chng cho thy Hi vin vi phm iu l VACPA, Ban Kim tra ch tr v phi hp vi Vn phng VACPA thu thp v xc minh thng tin lin quan n sai phm ca Hi vin bng cc cch thc nh sau: Gi cng vn  ngh Hi vin, cc bn lin quan cung cp lm r cc thng tin b khiu ni. Trao i vi Hi vin qua in thoi. Gp v lm vic trc tip vi Hi vin, vi c quan nh nc c lin quan. iu 37. Kt lun ca VACPA v x l sai phm v thng bo hnh thc k lut i vi hi vin Ban Kim tra phi hp cng Ban Hi vin v Ban Chuyn mn nh gi cc thng tin thu thp c, c th xin t vn ca chuyn gia c lp, ca B Ti chnh (nu cn)  d tho kt lun v sai phm ca hi vin v xin kin ca Ban Thng trc  thng qua kt lun x l sai phm. Trng Vn phng VACPA gi Quyt nh kt lun x l sai phm cho hi vin qua email  c th nhn c kin ca hi vin v phn hi ca VACPA. iu 38. Thi hnh k lut hi vin Thc hin theo quy nh ti Quy ch Thi ua, Khen thng v K lut Hi vin VACPA ban hnh theo Quyt nh s 027-2015/Q-VACPA ngy 3/2/2015. . Hnh vi vi phmMc k lut1. C sai phm trong hot ng ngh nghip b c quan Nh nc c vn bn k lut  mc ph bnh; khai man thnh tch  c Ch tch Hi tng Giy khen hoc Ch tch VUSTA tng Bng khenKhin trch2. C sai phm trong hot ng ngh nghip b c quan Nh nc c vn bn k lut  mc nh ch hnh ngh c thi hn t 24 thng tr xung; khai man thnh tch  c cc c quan Nh nc khen thngCnh co3. C kt lun ca c quan nh nc hoc VACPA bng vn bn v sai phm tuyn truyn sai s tht lm nh hng nghim trng n uy tn ca tp th v c nhn khc hoc c sai phm trong hot ng ngh nghip b c quan Nh nc c vn bn k lut  mc nh ch hnh ngh trn 24 thng.  Khai tr c thi hn4. Hi vin l c nhn vi phm php lut, vi phm o c ngh nghip k ton, kim ton  mc b nh ch hnh ngh v)nh vin hoc b truy t v x n c mc pht giam t 03 nm tr ln v cc ti phm lin quan n kinh t, ngh nghip k ton, kim ton, ti chnh. Vi phm iu l VACPA, khng chp hnh ngh quyt, quyt nh ca Ban Chp hnh gy thit hi n uy tn ca VACPA hoc ca hi vin khc; 5. Hi vin l doanh nghip kim ton b c quan nh nc thu hi giy chng nhn  iu kin kinh doanh dch v kim ton do vi phm; b cm tham gia hot ng kim ton; 6. Khng np hi ph qu 1 nm sau khi VACPA  thng bo 3 ln.Khai tr ra khi Hi v)nh vin Mc 5 HOT NG CA BAN HI VIN iu 39. Nhim v ca Ban Hi vin Lp bo co kt qu v xy dng k hoch trin khai hot ng Hi vin 6 thng, hng nm, ca nhim k  m bo cc quyn li ca hi vin theo quy nh ti iu l VACPA v Quy ch hi vin.  xut cc gii php nng cao cht lng hot ng hi vin v cc sn phm dch v cung cp cho hi vin. Thc hin cp nht quy ch hi vin. Tuyn truyn, qung b v pht trin hi vin mi. Tng cng mi quan h on kt, hp tc gia Hi vi hi vin v gia hi vin vi hi vin. Bo v quyn, li ch hp php trong hot ng ngh nghip ca hi vin thng qua cc hot ng hi vin.`. Theo di, cp nht danh sch kim ton vin ng trn trang Web ca Hi v qun l danh sch hi vin. Hng nm, t chc cc cuc hi tho, ta m, giao lu vi Hi vin  thu thp, trao i cc vng mc, kh khn trong ngh nghip,  xut v kin ngh vi c quan qun l Nh nc cc chnh sch h tr pht trin ngh nghip, cc hot ng nhm em li ngy cng nhiu li ch cho hi vin. iu phi hot ng tuyn truyn v ngh nghip gia i ngi cng tc vin ti cc cng ty kim ton v Hi. H tr Hi ng thi ua-khen thng ca Ban Chp hnh VACPA, thc hin cc hnh thc khen thng Hi vin theo tng nm, nhn cc s kin ln v thc hin cc hnh thc k lut Hi vin& iu 40. C ch v nguyn tc lm vic ca Ban Hi vin Ban Hi vin t chc hp t nht mi nm mt ln  thng nht k hoch nm v thng qua cc vn  ln lin quan n hot ng Hi vin VACPA. Vic trin khai cc hot ng Hi vin s do hai Vn phng VACPA thc hin. Vic tham gia kin ca cc y vin Ban Hi vin ngoi cc cuc hp ca Ban s c thc hin ch yu qua email, in thoi. Cc y vin Ban Hi vin lm vic chuyn trch th c hng lng v cc khon ph cp theo quy nh ca VACPA; nu lm vic theo ch  kim nhim hng ch  ph cp ca y vin Ban Chp hnh quy nh ca Quy ch Ti chnh-K ton ca VACPA. Ban Hi vin lp bo co v k hoch hot ng 6 thng v hng nm ca VACPA trc cc phin hp ton th Ban Chp hnh. Bo co tng kt hot ng nhim k trc mi k i hi VACPA. Trong qu trnh trin khai cng vic c th, khi c cc vng mc pht sinh, b phn hi vin ca Vn phng VACPA s trc tip xin kin ca Trng ban, Ph ban Hi vin  c hng dn x l. B phn hi vin ca Vn phng i din ti Tp H Ch Minh s thc hin thng nht cc hot ng hi vin theo k hoch, khi c vng mc trong thc hin s trao i vi b phn hi vin ca Vn phng VACPA  c hng dn x l. Chng IV T CHC THC HIN V SA I, B SUNG QUY CH iu 41. T chc thc hin quy ch Quy ch Hi vin gm 4 chng v 42 iu  c gi xin kin ca Hi vin v c Ban Chp hnh Hi Kim ton vin hnh ngh Vit Nam Nhim k IV (k hp th 3) nht tr thng qua; c hiu lc thi hnh k t ngy Ch tch VACPA thay mt Ban Chp hnh k ban hnh. Quy ch l vn bn hng dn cho Hi vin, Ban Hi vin v hai Vn phng VACPA trin khai cc hot ng Hi vin ca VACPA k t ngy & ../ /2016. Ban Hi vin v hai Vn phng VACPA c trch nhim thc hin cc cng vic theo hng dn trong quy ch ny. Nu c pht sinh cc vn  ngoi quy ch phi xin kin ca Trng ban Hi vin v Ch tch VACPA  x l. iu 42. Sa i, b sung quy ch Quy ch Hi vin s c sa i, b sung ph hp vi yu cu pht trin ca VACPA v khi c  ngh ca Trng Ban Hi vin, yu cu ca Ban Thng trc. Ni dung sa i, b sung c Ban Chp hnh VACPA thng qua. Ch tch VACPA k ph duyt . TM. 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