ࡱ> `b[\]^_Y <bjbj[[ >.9 \9 \i{b7b7DDDDDDDDDFDzYILIIIIJ<OtP]X_X_X_X_X_X_X$z[0^dXDAQJJAQAQXDDII4Y1V1V1VAQDIDI]X1VAQ]X1V1V1VIp5MAQ1VIXJY0zY1V^AQ^1V^D1VAQAQ1VAQAQAQAQAQXX1VAQAQAQzYAQAQAQAQ^AQAQAQAQAQAQAQAQAQb7> C: B TI CHNH -------CNG HA X HI CH NGH(A VIT NAM c lp - T do - Hnh phc ---------------S: 1529/Q-BTCH Ni, ngy 09 thng 8 nm 2021 QUYT NH BAN HNH QUY CH NH GI I VI K TON VIN CHUYN NGHIP TIU CHUN ASEAN B TRNG B TI CHNH Cn c Tha thun tha nhn ln nhau v dch v k ton, kim ton trong ASEAN ngy 13/11/2014; Cn c Lut K ton s 88/2015/QH13 ngy 20/11/2015; Cn c Lut Kim ton c lp s 67/2011/QH12 ngy 29/3/2011; Cn c Ngh nh s 87/2017/N-CP ngy 26/7/2017 ca Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca B Ti chnh; Theo  ngh ca Cc trng Cc Qun l, gim st k ton, kim ton. QUYT NH iu 1. Ban hnh km theo Quyt nh ny Quy ch nh gi i vi k ton vin chuyn nghip tiu chun ASEAN. iu 2. Quyt nh ny c hiu lc thi hnh k t ngy k. iu 3. Cc trng Cc Qun l, gim st k ton, kim ton, V trng V hp tc quc t, Ch tch y ban gim st ca Vit Nam thc hin Tha thun tha nhn ln nhau v dch v k ton, kim ton trong ASEAN v cc n v c lin quan chu trch nhim thi hnh Quyt nh ny./. Ni nhn: - Nh iu 3; - Th tng Chnh ph ( b/c); - Vn phng Quc hi; - Vn phng Tng b th; - Vn phng Ch tch nc; - Cc B, c quan ngang B, c quan thuc Chnh ph; - UBND tnh, thnh ph trc thuc Trung ng; - Hi kim ton vin hnh ngh Vit Nam; - Hi k ton v kim ton Vit Nam; - Cc doanh nghip k ton, kim ton; - Cng bo; - Cc Kim tra vn bn (B T php); - Cc n v thuc B Ti chnh; - Website B Ti chnh; - Lu: VT, Cc QLKT (50).B TRNG H c Phc QUY CH NH GI I VI K TON VIN CHUYN NGHIP TIU CHUN ASEAN (Km theo Quyt nh s 1529/Q-BTC ngy 09/8/2021 ca B Ti chnh) Chng I GII THIU V QUY CH iu 1. Gii thiu v Tha thun tha nhn ln nhau v dch v k ton, kim ton trong ASEAN 1. Chnh ph ca cc nc Brunei Darussalam, Vng quc Campuchia, Cng ha Indonesia, Cng ha dn ch nhn dn Lo, Malaysia, Lin bang Myanmar, Cng ha Philippines, Cng ha Singapore, Vng quc Thi Lan v Cng ha x hi ch ngh)a Vit Nam, l cc quc gia thnh vin ca Hip hi cc Quc gia ng Nam (sau y c gi chung l "ASEAN" hoc "Cc nc thnh vin ASEAN" hoc "Nc thnh vin ASEAN") cng nht tr v Tha thun Tha nhn ln nhau trong ASEAN v dch v k ton, kim ton (sau y c gi tt l "Tha thun") nhm: a) To thun li cho vic di chuyn ca cc chuyn gia cung cp dch v k ton, kim ton gia cc nc thnh vin ASEAN; b) Tng cng cc c ch hin hnh ca tng nc thnh vin ASEAN trong vic cung cp dch v k ton, kim ton; v c) Trao i thng tin  xc tin vic chp thun cc thng l tt nht v cc chun mc v trnh  chuyn mn v k ton, kim ton. 2. Vn bn Tha thun tha nhn ln nhau v dch v k ton, kim ton trong ASEAN c k kt vo ngy 13/11/2014 c ng ti trn trang web ca ASEAN ti a ch:  HYPERLINK "http://www.asean.org/communities/asean-economic-" http://www.asean.org/communities/asean-economic-community/category/services. iu 2. Quy ch nh gi i vi k ton vin chuyn nghip tiu chun ASEAN Quy ch nh gi i vi k ton vin chuyn nghip tiu chun ASEAN c xy dng da trn cc cam kt ca Vit Nam ti tha thun tha nhn ln nhau v dch v k ton, kim ton trong ASEAN. iu 3. K ton vin chuyn nghip tiu chun ASEAN 1. Theo quy nh ti Tha thun: mt ngi c quc tch ca mt nc thnh vin ASEAN c  tiu chun, trnh  chuyn mn v p ng cc yu cu quy nh ca Quy ch ny c th ng k  c ghi tn vo ng b K ton vin chuyn nghip tiu chun ASEAN (ACPAR) v nhn danh hiu ASEAN CPA. 2. C quan nh nc c thm quyn qun l ngh nghip ti mi quc gia thnh vin ASEAN ( Vit Nam l B Ti chnh) s y quyn cho y ban Gim st ca nc mnh ( Vit Nam l y ban Gim st ca Vit Nam) tip nhn h s, thc hin quy trnh ng k ca cc ASEAN CPA  trnh y ban iu phi k ton vin chuyn nghip tiu chun ASEAN xem xt ph duyt v duy tr ng b ASEAN CPA ca quc gia mnh theo quy nh ca Tha thun tha nhn ln nhau v dch v k ton, kim ton trong ASEAN. iu 4. K ton vin chuyn nghip nc ngoi c ng k (RFPA) 1. Mt ASEAN CPA c nguyn vng cung cp dch v k ton, kim ton ti mt quc gia thnh vin ASEAN khc phi  t cch  ng k vi C quan nh nc c thm quyn qun l ngh nghip ca nc s ti  tr thnh K ton vin chuyn nghip nc ngoi c ng k. 2. Mt K ton vin chuyn nghip nc ngoi c ng k s ch cung cp dch v k ton, kim ton trong phm vi nng lc ca mnh khi c cng nhn v chp thun bi C quan nh nc c thm quyn qun l ngh nghip ca nc s ti l thnh vin ASEAN v ch thc hin cc cng vic theo cc quy nh c th  ng k. ng thi K ton vin chuyn nghip nc ngoi c ng k  phi tun th: a) Chun mc o c ngh nghip ph hp vi cc chnh sch v o c c thit lp v ban hnh bi nc xut x ni K ton vin chuyn nghip nc ngoi c ng k ng k l ASEAN CPA; b) Php lut v quy nh v hnh ngh ca nc s ti l thnh vin ASEAN ni m ngi ng k c php lm vic nh mt K ton vin chuyn nghip nc ngoi c ng k; c) Lm vic trong s hp tc vi cc k ton vin, kim ton vin ca nc s ti l thnh vin ASEAN tun theo php lut v cc quy nh ca nc s ti. iu 5. Mc tiu v hot ng ca Quy ch nh gi 1. Quy ch ny a ra khun kh  nh gi K ton vin chuyn nghip  c ghi tn vo ACPAR bi y ban gim st ca Vit Nam. 2. Quy ch ny cn phi c y ban iu phi k ton vin chuyn nghip tiu chun ASEAN xem xt v cng nhn trc khi y ban gim st ca Vit Nam c y quyn tip nhn h s, thc hin quy trnh ng k ca cc ASEAN CPA  trnh y ban iu phi k ton vin chuyn nghip tiu chun ASEAN ph duyt theo quy nh ca Tha thun. Chng II Y BAN GIM ST CA VIT NAM THC HIN THA THUN THA NHN LN NHAU V DCH V K TON, KIM TON TRONG ASEAN, C CH CNG NHN iu 6. T chc ngh nghip, c quan nh nc c thm quyn qun l ngh nghip 1. T chc ngh nghip v c quan nh nc c thm quyn qun l ngh nghip k ton, kim ton ti Vit Nam a) B Ti chnh l c quan nh nc c thm quyn qun l ngh nghip k ton, kim ton ti Vit Nam. B Ti chnh thc hin vic cp Giy chng nhn ng k hnh ngh k ton, Giy chng nhn ng k hnh ngh kim ton, Giy chng nhn  iu kin kinh doanh dch v k ton, Giy chng nhn  iu kin kinh doanh dch v kim ton. b) Hi kim ton vin hnh ngh Vit Nam (VACPA) v Hi k ton v kim ton Vit Nam (VAA) l hai t chc ngh nghip v k ton, kim ton ca Vit Nam. 2. T chc ngh nghip v c quan nh nc c thm quyn qun l ngh nghip k ton, kim ton ti Vit Nam s chu trch nhim thc hin nhng cng vic theo quy nh ti iu 5 ca Tha thun. iu 7. y ban gim st ca Vit Nam thc hin Tha thun tha nhn ln nhau v dch v k ton, kim ton trong ASEAN 1. y ban gim st ca Vit Nam thc hin Tha thun tha nhn ln nhau v dch v k ton, kim ton trong ASEAN (Sau y gi tt l y ban gim st ca Vit Nam) do B Ti chnh quyt nh thnh lp. y ban gim st ca Vit Nam thc hin cc nhim v quy nh ti iu 6 ca Tha thun. 2. B trng B Ti chnh ban hnh Quyt nh thnh lp y ban gim st ca Vit Nam. y ban gim st ca Vit Nam bao gm: Ch tch, Ph Ch tch, Th k v cc thnh vin. Thnh vin y ban gim st ca Vit Nam hin hnh c th hin ti Ph lc s 1. 3. a ch lin h: y ban Gim st ca Vit Nam B Ti chnh Vit Nam 28 Trn Hng o, Qun Hon Kim, H Ni, Vit Nam in thoi: + 84 024 22202828 Fax: + 84 024 22208020 Website:  HYPERLINK "http://www.mof.gov.vn" http://www.mof.gov.vn Email:  HYPERLINK "mailto:uybangiamsataseancpa@mof.gov.vn" uybangiamsataseancpa@mof.gov.vn 4. Chc nng, nhim v ca y ban gim st ca Vit Nam 4.1. Trin khai v duy tr qu trnh  trnh cc h s ng k ca cc ng vin ti Vit Nam  iu kin  c cng nhn l ASEAN CPA v c ghi tn vo ng b K ton vin chuyn nghip tiu chun ASEAN, y ban Gim st ca Vit Nam s tun th cc tiu ch v cc th tc theo quy nh ca Tha thun. 4.2. y ban gim st ca Vit Nam phi thc hin theo quy nh ca Tha thun  m bo cc ng vin ca Vit Nam c ghi tn vo ng b K ton vin chuyn nghip tiu chun ASEAN: a) Tun th y  cc yu cu ca Tha thun; b) Cung cp bng chng khi np h s ng k cng nhn l ASEAN CPA hoc h s gia hn v bng chng v vic tun th y  chng trnh cp nht kin thc (CPD) c quy nh ti Quy ch ny. 4.3. y ban Gim st ca Vit Nam thu hi chc danh ASEAN CPA v hy b khi ng b ASEAN CPA khi cc ASEAN CPA: a) Vi phm cc quy nh ti Tha thun khi l K ton vin chuyn nghip nc ngoi c ng k  nc s ti; hoc b) Khng tun th y  chng trnh cp nht kin thc (CPD); hoc c) Vi phm nghim trng cc quy nh v chuyn mn v chun mc o c ngh nghip k ton, kim ton ca Vit Nam hoc nc s ti dn n vic hy ng k hoc nh ch hnh ngh hoc thu hi giy chng nhn/giy php. iu 8. Cp php  c lm vic vi t cch k ton vin chuyn nghip nc ngoi c ng k (RFPA) 1. Mt ASEAN CPA n t mt nc thnh vin ASEAN tham gia Tha thun phi ng k vi B Ti chnh Vit Nam  c lm vic vi t cch l K ton vin chuyn nghip nc ngoi c ng k ti Vit Nam. Sau khi c chp thun, K ton vin chuyn nghip nc ngoi c ng k khng c hnh ngh c lp m phi lm vic trong doanh nghip dch v k ton; doanh nghip kim ton; chi nhnh doanh nghip k ton, kim ton nc ngoi ti Vit Nam hoc cc doanh nghip, t chc khc c chp nhn RFPA; khng c k bo co kim ton, bo co v dch v m bo khc v cc dch v lin quan (dch v phi m bo) v cc dch v k ton i hi phi c Giy php hnh ngh tr khi ngi   c cp Giy php hnh ngh bi B Ti chnh Vit Nam theo quy nh ca Lut K ton hoc Lut Kim ton c lp. 2. B Ti chnh Vit Nam s gim st v nh gi hot ng thc tin chuyn mn ca K ton vin chuyn nghip nc ngoi c ng k  m bo tun th Tha thun. B Ti chnh Vit Nam c th ban hnh nhng quy nh m khng i ngc li hoc lm thay i bt c iu khon no ca Tha thun nhm mc tiu duy tr cc tiu chun cao v hnh ngh v o c trong l)nh vc k ton, kim ton. iu 9. C ch cng nhn 1. Cc yu cu  c ng k cng nhn l k ton vin chuyn nghip tiu chun ASEAN 1.1. ng vin p ng c tt c cc tiu chun sau y c th ng k cng nhn l ASEAN CPA: a) C chng ch kim ton vin Vit Nam hoc chng ch k ton vin Vit Nam; b) C thi gian cng tc thc t v k ton, kim ton, ti chnh t nht ba (3) nm trong giai on nm (5) nm lin tc k t khi c cp bng tt nghip i hc ti thi im np n ng k cng nhn l ASEAN CPA quy nh ti Khon 2 iu 9 ca Quy ch ny; c) Tun th v m bo chng trnh cp nht kin thc (CPD) quy nh ti Khon 3 iu 9 ca Quy ch ny; d) Khng vi phm nghim trng cc quy nh v chuyn mn v chun mc o c ngh nghip k ton, kim ton ca Vit Nam v quc t. 1.2. n ng k cng nhn l ASEAN CPA c lp theo mu quy nh ti Ph lc 3/ASEAN CPA ban hnh km theo Quy ch ny. 2. Yu cu v thi gian cng tc thc t 2.1.  chng minh v thi gian thc t lm k ton, kim ton, ti chnh quy nh ti im b on 1.1 khon 1 iu 9 ng vin phi c Giy xc nhn thi gian cng tc thc t do ngi i din theo php lut hoc ngi c y quyn ca ngi i din theo php lut ca c quan, n v ni ng vin  thc t lm vic k xc nhn (Ph lc 4/ASEAN CPA). 2.2. Trng hp cn lm r cc thng tin trong h s ng k cng nhn l ASEAN CPA, y ban gim st Vit Nam c quyn yu cu ng vin gii trnh hoc cung cp ti liu (s bo him x hi, ti liu khc) phc v cho vic kim tra, i chiu, xc minh qu trnh lm vic v cc thng tin khc trong h s ng k cng nhn l ASEAN CPA. 3. Yu cu v gi cp nht kin thc (CPD) 3.1. Mc tiu ca chng trnh cp nht kin thc l tng cng nhu cu hc tp lu di v cung cp nn tng kin thc qua  k ton vin chuyn nghip c th duy tr v nng cao trnh  chuyn mn trong vic thc hin cng vic. 3.2. Mi ng vin khi np h s ng k cng nhn l ASEAN CPA phi m bo cc quy nh hin hnh v yu cu gi cp nht kin thc nh p dng i vi ngi ng k hnh ngh k ton, ngi ng k hnh ngh kim ton ti Vit Nam. 3.3. Chm nht l ngy 31/8 hng nm,  duy tr chc danh ASEAN CPA th mi ASEAN CPA phi m bo quy nh hin hnh v gi cp nht kin thc tng t nh p dng i vi k ton vin hnh ngh, kim ton vin hnh ngh ti Vit Nam v np bo co duy tr chc danh ASEAN CPA hng nm cho B Ti chnh theo mu quy nh ti Ph lc s 7/ASEAN CPA ban hnh km theo Quy ch ny. 3.4. Giy chng nhn chc danh ASEAN CPA s khng cn hiu lc nu mt trong cc quy nh sau y khng tha mn: a) ASEAN CPA khng m bo quy nh hin hnh v gi cp nht kin thc p dng i vi k ton vin hnh ngh, kim ton vin hnh ngh ti Vit Nam; hoc b) ASEAN CPA khng np bo co duy tr chc danh ASEAN CPA hng nm cho B Ti chnh theo mu quy nh ti Ph lc s 7/ASEAN CPA ban hnh km theo Quy ch ny theo quy nh ti im 3.3 khon 3 iu 9 Quy ch ny. 3.5. ng vin khi np h s  c cng nhn l ASEAN CPA v ASEAN CPA khi np bo co duy tr chc danh ASEAN CPA hng nm phi cung cp bng chng v vic tun th cc quy nh v cp nht kin thc. 4. Yu cu v chuyn mn v o c ngh nghip 4.1. Tt c cc ng vin ng k cng nhn l ASEAN CPA v cc ASEAN CPA u phi tun th chun mc o c ngh nghip k ton, kim ton ca Vit Nam v quc t; tun th cc quy nh v o c, hnh vi do Vit Nam v cc nc khc ni ASEAN CPA hnh ngh  lp ra v c hiu lc. 4.2. ASEAN CPA s phi chu trch nhim c nhn i vi cc hot ng trong qu trnh hnh ngh k ton, kim ton. Trong qu trnh hnh ngh k ton, kim ton, ng vin khng c vi phm nghim trng cc quy nh v chuyn mn v chun mc o c ngh nghip k ton, kim ton  Vit Nam hoc  nc khc. 5. Lu tr h s  duy tr gim st 5.1. Nhm h tr qu trnh gim st, xc minh quy trnh hot ng hnh ngh ca cc nc thnh vin ASEAN v trao i thng tin, y ban gim st ca Vit Nam s lu mt b h s y  sau khi ng vin  tr thnh ASEAN CPA v c tn trong ng b K ton vin chuyn nghip tiu chun ASEAN. 5.2. y ban Gim st ca Vit Nam c th la chn cc ASEAN CPA c tn trong ng b K ton vin chuyn nghip tiu chun ASEAN  kim tra vic: a) Tun th yu cu v cp nht kin thc; b) Tip tc p ng cc iu kin ca ASEAN CPA. iu 10. Quy trnh ng k 1. Hng dn np h s ng k cng nhn l ASEAN CPA 1.1. 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H(HHHIIIIIJJ@KBKKKPLRLLLLL&M(M4MJMLMNNNNNNO&OvOxOOOBPDPPPPP޼ޫޫޫޚމޫމޫމޫޫމމމމ h,hf8CJOJQJ^JaJ h,hjCJOJQJ^JaJ h,h&&CJOJQJ^JaJ h,h#CJOJQJ^JaJ h,h,CJOJQJ^JaJ h,hOCJOJQJ^JaJ h,hOCJOJQJ^JaJ/PPPPP.Q6QJQLQQQRRRSSSSLTNTTTWWX XTXVXNZɸɤ|kZZZZZIIk h,hafCJOJQJ^JaJ h,h#NCJOJQJ^JaJ h,h&&CJOJQJ^JaJ&h,h#N5CJOJQJ\^JaJ&h,hO5CJOJQJ\^JaJ&h,h,5CJOJQJ\^JaJ h,hf8CJOJQJ^JaJ h,hOCJOJQJ^JaJ(h,htCJOJQJ^JaJmH sH  h,htCJOJQJ^JaJNZPZbZjZlZvZZZZZf[n[[[[P\R\T\ ]]x]z]]]]]__r_|_______F`P`V`^```(a,aa޼ިރރރrrރރރr h,h[CCJOJQJ^JaJ h,h&&CJOJQJ^JaJ&h,hO5CJOJQJ\^JaJ&h,h,5CJOJQJ\^JaJ h,h?CJOJQJ^JaJ h,h,CJOJQJ^JaJ h,hOCJOJQJ^JaJ h,h\dCJOJQJ^JaJ,aa bFbbbbbccccccDeFeteeeeJfVffftgvgggHhJhhhhhii*j.jrjtj2k4k@kBkdkfk޼޼޼ޫޚޅޫޫ޼޼ޫޫޫޫޫ(h,h3CJOJQJ^JaJmH sH  h,h#CJOJQJ^JaJ h,h[CCJOJQJ^JaJ h,h,CJOJQJ^JaJ h,hmCJOJQJ^JaJ h,hOCJOJQJ^JaJ h,h&&CJOJQJ^JaJ-bbeDhhjj>l8opTqstt4wyy8|^}}~L~~~X,xgdrfknkpkkkkk l lllFlHlllmZm\mmmnnnnnoo@oBo p"pBpDphpppXqZqɸɸɸɸɧɸɖpɸɧɧ_ɖɧ h,hRCJOJQJ^JaJ h,hmCJOJQJ^JaJ(h,h%CJOJQJ^JaJmH sH  h,h%CJOJQJ^JaJ h,h&&CJOJQJ^JaJ h,h[CCJOJQJ^JaJ h,hOCJOJQJ^JaJ(h,htCJOJQJ^JaJmH sH  h,htCJOJQJ^JaJ%Zqqq*rVr^rbrdrrrrrrr s ssttt>t@tttttuuww,w.wwww0x4xPx^xbxtxxxhyjyyyyyyyzzzzZ{\{{{@|B|N|b}d}}}}}~޸ͧޖޅޅt h,h,CJOJQJ^JaJ h,hTBCJOJQJ^JaJ h,h#CJOJQJ^JaJ h,hxTICJOJQJ^JaJ(h,hxTICJOJQJ^JaJmH sH  h,hOjCJOJQJ^JaJ h,hOCJOJQJ^JaJ h,h&&CJOJQJ^JaJ%~~L~P~R~~~V^n`bnpFHhj "$&ǶǶǥǔǶǃǶǃǃǃǶrrǥǶa h,hKMCJOJQJ^JaJ h,h#CJOJQJ^JaJ h,hTBCJOJQJ^JaJ h,hmCJOJQJ^JaJ h,h,CJOJQJ^JaJ h,h&&CJOJQJ^JaJ h,hOCJOJQJ^JaJ&h,hO5CJOJQJ\^JaJ&h,h,5CJOJQJ\^JaJ!02 "$XbhpBD<>d޺ީޔ޺ީ޺޺ީ޺ރ޺޺޺r h,haCJOJQJ^JaJ h,hlCJOJQJ^JaJ(h,h,CJOJQJ^JaJmH sH  h,hCJOJQJ^JaJ h,h&&CJOJQJ^JaJU h,h,CJOJQJ^JaJ h,hOCJOJQJ^JaJ h,h*BNCJOJQJ^JaJ(ip tiu chun ASEAN. d) Giy chng nhn ASEAN CPA s c ACPACC cp cho ng vin c y  v m bo tiu chun, iu kin theo quy nh. e)  tip tc c cng nhn chc danh ASEAN CPA, ng vin phi lun p ng iu kin ca ASEAN CPA, bao gm c iu kin v cp nht kin thc quy nh ti khon 3 iu 9 ca Quy ch ny. 1.3. H s ng k cng nhn l ASEAN CPA gm: a) n ng k cng nhn l k ton vin chuyn nghip tiu chun ASEAN; b) Bn sao chng ch kim ton vin Vit Nam hoc bn sao chng ch k ton vin Vit Nam; c) Giy xc nhn thi gian cng tc thc t v k ton, kim ton, ti chnh; d) Ti liu chng minh gi cp nht kin thc; e) 2 nh mu c 3x4cm c chp trn nn trng trong thi hn khng qu su (06) thng tnh n ngy np h s ng k cng nhn l ASEAN CPA. 2. nh gi v chuyn mn: y ban Gim st ca Vit Nam thay mt y ban iu phi k ton vin chuyn nghip tiu chun ASEAN thc hin quy trnh ng k theo quy nh ca Tha thun v vic nh gi kinh nghim thc t lm k ton, kim ton, ti chnh ca ng vin. y ban Gim st ca Vit Nam phi m bo rng cc ti liu c lin quan n vic nh gi ng vin  tr thnh ASEAN CPA c cung cp khi c yu cu ca y ban iu phi k ton vin chuyn nghip tiu chun ASEAN. 3. Ph ng k ln u, ph duy tr hng nm i vi nhng ng vin c y ban iu phi k ton vin chuyn nghip tiu chun ASEAN chp thun cp Giy chng nhn ASEAN CPA hoc gia hn giy chng nhn ASEAN CPA th phi np ph ng k ln u hoc ph duy tr hng nm (ph gia hn) (nu c) khi c thng bo t y ban gim st ca Vit Nam. PH LC S 1/ASEAN CPA CC THNH VIN Y BAN GIM ST CA VIT NAM (Km theo Quyt nh s 1529/Q-BTC ngy 09/8/2021 ca B Ti chnh) S TTThnh phnChc vC quan cng tc1i din Lnh o Cc qun l, gim st k ton, kim tonCh tchB Ti chnh Vit Nam2i din Lnh o Phng - Cc qun l, gim st k ton, kim tonPh ch tchB Ti chnh Vit Nam3i din ca Cc qun l, gim st k ton, kim tonTh kB Ti chnh Vit Nam4i din ca V Hp tc quc tThnh vinB Ti chnh Vit Nam5i din ca Cc qun l, gim st k ton, kim tonThnh vinB Ti chnh Vit Nam6i din ca V Php chThnh vinB Ti chnh Vit Nam7i din ca VACPAThnh vinHi kim ton vin hnh ngh Vit Nam8i din ca VAAThnh vinHi k ton v kim ton Vit Nam9i din ca Cc qun l, gim st k ton, kim tonThnh vinB Ti chnh Vit Nama ch lin lc: y ban Gim st ca Vit Nam B Ti chnh Vit Nam 28 Trn Hng o, qun Hon Kim, H Ni, Vit Nam in thoi: + 84 024 22202828 Fax: + 84 024 22208020 Website:  HYPERLINK "http://www.mof.gov.vn" http://www.mof.gov.vn Email: uybangiamsataseancpa@mof.gov.vn PH LC S 2/ASEAN CPA TRNH T X L H S (Km theo Quyt nh s 1529/Q-BTC ngy 09/8/2021 ca B Ti chnh) 1. Mc tiu Trnh t ny quy nh cc ni dung c y ban Gim st Vit Nam thc hin theo quy nh ca Tha thun trong vic xem xt h s ng k ca cc ng vin trnh y ban iu phi k ton vin chuyn nghip tiu chun ASEAN cng nhn l ASEAN CPA. 2. Phm vi p dng p dng cho qu trnh ng k v xem xt h s ca cc ng vin ng k  c cng nhn l ASEAN CPA. 3. Ti liu tham kho Tha thun tha nhn ln nhau v dch v k ton, kim ton trong ASEAN. 4. Trch nhim Trch nhim thc hin, m bo duy tr cc ni dung ny thuc v y ban Gim st ca Vit Nam, cc thnh vin thuc y ban Gim st ca Vit Nam v y ban iu phi k ton vin chuyn nghip tiu chun ASEAN. 5. S  cp chng nhn ASEAN CPA (Flow Chart)  Chi titChu trch nhim(1)Kim tra h s Nhn h s v kim tra cc giy t t ng vin da vo cc tiu chun v th tc hng dn  tr thnh ASEAN CPA v m bo rng h s c hon chnh, y : (i) n ng k cng nhn l ASEAN CPA; (ii) Bn sao chng ch kim ton vin Vit Nam hoc bn sao chng ch k ton vin Vit Nam; (iii) Giy xc nhn thi gian cng tc thc t v k ton, kim ton, ti chnh; (iv) Ti liu chng minh gi cp nht kin thc; (v) 2 nh mu c 3x4cm. Nu h s khng y , chuyn sang bc (2). Nu h s y , chuyn sang bc (3).CB(2)H s cha y  i) Thng bo cho ng vin v vic h s cha y  (ii) B sung ti liu  hon thin h s, chuyn sang bc (3)CB(3)y ban Gim st (MC) ca Vit Nam xem xt h s (i) Cn b tip nhn chuyn h s ng k cho MC. (ii) MC xem xt h s ca ng vin theo quy nh ca Tha thun.CB MC ca Vit Nam(4)Xem xt thng tin v chuyn mn MC ca Vit Nam tin hnh xem xt thng tin ca ng vin v chuyn mnMC ca Vit Nam(5)Lp danh sch ng vin MC Vit Nam lp danh sch ng vin.MC ca Vit Nam(6)MC ca Vit Nam trnh cho y ban iu phi k ton vin chuyn nghip tiu chun ASEAN MC ca Vit Nam trnh danh sch cho y ban iu phi k ton vin chuyn nghip tiu chun ASEAN  xem xt v ph duytMC ca Vit Nam(7)y ban iu phi k ton vin chuyn nghip tiu chun ASEAN chp thun y ban iu phi k ton vin chuyn nghip tiu chun ASEAN ph chun, chp thunASEAN CPACC(8)Cp giy chng nhn Cp giy chng nhn ASEAN CPA cho ng vin  iu kin. ng vin phi np ph y  theo thng bo ca MC ca Vit Nam (nu c)ACPACC(9)Thng bo cho ng vin Trn c s kt qu nhn c t y ban iu phi k ton vin chuyn nghip tiu chun ASEAN, MC Vit Nam c y quyn thng bo ti ng vin v vic ng vin c cp/khng c cp Giy chng nhn ASEAN CPAACPACC/MC ca Vit Nam PH LC S 3/ASEAN CPA N NG K CNG NHN L K TON VIN CHUYN NGHIP TIU CHUN ASEAN PHN 1 (Km theo Quyt nh s 1529/Q-BTC ngy 09/8/2021 ca B Ti chnh) Tn ca ng vin (nh trong h chiu) (in hoa): Ngy, thng, nm sinh: Tn nc xut x: S chng ch k ton vin hoc chng ch kim ton vin Vit Nam: & & .. Ngy cp NG B K TON VIN CHUYN NGHIP TIU CHUN ASEAN (ACPAR) Tun th cc tiu chun  tr thnh ASEAN CPATch du (x) nu cC chng ch k ton vin hoc chng ch kim ton vin Vit NamC thi gian cng tc thc t v k ton, kim ton, ti chnh t nht ba (3) nm trong giai on nm (5) nm lin tc k t khi c cp bng tt nghip i hc ti thi im np n ng k cng nhn l ASEAN CPA;Tun th v m bo chng trnh cp nht kin thc (CPD) quy nh ti khon 3 iu 9 ca Quy ch nh gi ASEAN CPA.Khng vi phm nghim trng cc quy nh v chuyn mn v chun mc o c ngh nghip k ton, kim ton ca Vit Nam v quc t.Ngy: & & & & & & & & & & & & & & & . Ch k ca ng vin:& & & & & & & & & Ch dng cho nhn vin ca y ban gim st y ban gim st: & & & & & & & & & & & & & & & & Ngy hp: & & & & & & & & & & & & . Kt qu: & & & & & & & & & & & & & & & & & & & & Ngy ph duyt: & & & & & & & & & . S chng nhn ASEAN CPA: & & & & & & & & & & .. L ph ng k: & & & & & & & & & & N NG K CNG NHN L K TON VIN CHUYN NGHIP TIU CHUN ASEAN PHN 2 (Km theo Quyt nh s 1529/Q-BTC ngy 09/8/2021 ca B Ti chnh) nh mu 3x4cm nn trng1. H v tn (in hoa): & & & & & & & & & & & & & & & & & & & & & & .. 2. Nam/N: & & & & & & & & & & & & & & & & & & & & & & & & & & .. 3. Ngy, thng, nm sinh: & & & & & & & & & & & & & & & & & & & & . 4. Quc tch: & & & & & & & & & & & & & & & & & & & & & & & & & & .5. Giy CMND/Cn cc/H chiu s: & & & & & & . cp ngy: & & & .. Ni cp: & & & & & & & & & & & & & & & & & & & & & & & & & & & & . 6. ng k h khu thng tr ti: & & & & & & & & & & & & & & & & & (ghi chi tit s nh, khi/thn/xm, phng/x; qun/huyn, tnh/thnh ph) 7. Ni  hin nay: 8. S in thoi lin h: 9. E.mail: 10. Trnh  chuyn mn: Tt nghip:i hc: & & & & & & & & & & chuyn ngnh: & & & & . Nm: & & & & & & i hc: & & & & & & & & & & chuyn ngnh: & & & & . Nm: & & & & & & Hc v (k khai hc v cao nht): Hc hm: 11. S Chng ch kim ton vin hoc k ton vin Vit Nam: & & & & . ngy cp: 12. n v ang cng tc: Chc v: 13. a ch n v cng tc: 14. Qu trnh lm vic (K khai lin tc qu trnh lm vic k t thi im tt nghip i hc cho n thi im np h s ng k): Qu trnh lm vic t & .. n & .. (thng/nm)Chc danh, v tr m nhimTn n v cng tc15. Thi gian thc t lm k ton, kim ton, ti chnh ca ng vin (km theo ti liu chng minh nu c yu cu): T thng/nm n thng/nmTn c quan, n v cng tcV tr m nhim/chc danhS thng thc t lm k ton, kim ton, ti chnh (ton thi gian)Tng cngxxxTi  c & & .. thng kinh nghim lm k ton, kim ton, ti chnh (k t khi tt nghip i hc n thi im np h s ng k). 16. S gi cp nht kin thc theo quy nh (km theo ti liu chng minh v s gi cp nht kin thc). Gch cho nu ng vin khng phi thc hin cp nht kin thc theo quy nh. STTTn chuyn /mn CNKTThi gian CNKTS gi CNKTC s CNKTGhi chTng cngxxxx17. Cc hnh thc  b x l k lut, vi phm cc quy nh v chuyn mn v chun mc o c ngh nghip k ton, kim ton ca Vit Nam v quc t (ghi r hnh thc b x l k lut, s Quyt nh k lut, c quan ra Quyt nh x l k lut, thi gian b k lut, nu khng c th ghi KHNG) 18.  ngh xem xt, nh gi v cng nhn chc danh ASEAN CPA cho ti. Ti xin cam kt: (Tch X vo ph hp) Ni dungCKhngC chng ch k ton vin Vit Nam hoc chng ch kim ton vin Vit NamC thi gian cng tc thc t v k ton, kim ton, ti chnh t nht ba (3) nm trong giai on nm (5) nm lin tc k t khi c cp bng tt nghip i hc ti thi im np n ng k cng nhn l ASEAN CPATun th v m bo chng trnh cp nht kin thc (CPD) theo quy nh ti khon 3 iu 9 ca Quy ch nh gi ASEAN CPA.Khng vi phm nghim trng cc quy nh v chuyn mn v chun mc o c ngh nghip k ton, kim ton ca Vit Nam v quc t.19. H s ng k bao gm: % Bn sao chng ch kim ton vin Vit Nam hoc bn sao chng ch k ton vin Vit Nam % Giy xc nhn thi gian thc t lm k ton, kim ton, ti chnh % Ti liu chng minh gi cp nht kin thc % 2 nh mu c 3x4cm c chp trn nn trng trong thi hn khng qu su (06) thng tnh n ngy np h s ng k tr thnh ASEAN CPA % Cc h s khc (v d bn sao s bo him x hi,...). 20. Ti xin xc nhn rng tt c cc ni dung c k khai  trn v cc ti liu km theo n ny l hon ton chnh xc. Ti xin chu trch nhim trc php lut v tnh chnh xc, trung thc ca nhng ni dung k khai trn y v cc ti liu trong h s gi km theo n ny. Ngy & thng & . nm & . Ngi lm n (K, ghi r h tn) PH LC S 4/ASEAN CPA GIY XC NHN V THI GIAN THC T LM K TON, KIM TON, TI CHNH (Km theo Quyt nh s 1529/Q-BTC ngy 09/8/2021 ca B Ti chnh) Knh gi: (Tn c quan, n v ni ng vin  cng tc) 1. H v tn (ch in hoa): & & & & & & & & & & & & & & & & & & & & & & & ..; Nam/N : ... 2. Nm sinh: 3. Giy CMND/Cn cc/H chiu s:& & & & & . cp ngy: & /& ./& . ti: 4. ng k h khu thng tr ti: 5. Ni  hin nay:  ngh c quan, n v & & & & & & & & & & & & & & & & & xc nhn qu trnh thc t lm k ton, kim ton, ti chnh ti c quan, n v nh sau: S TTT thng & /& n thng & /& Tn c quan, n v cng tcV tr m nhim/ chc danhS thng thc t lm k ton, kim ton, ti chnh ton thi gianTng cngTi cam kt chu trch nhim trc php lut v tnh chnh xc, trung thc ca nhng ni dung  k khai trn y. Xc nhn ca ngi i din theo php lut ca c quan, n v (H v tn, ch k, ng du)& , ngy... thng... nm ... Ngi  ngh (H v tn, ch k)Ghi ch: - Mi c quan, n v ch c thm quyn xc nhn thng tin ca c nhn trong thi gian lm vic ti c quan, n v . - Ngi k xc nhn phi l ngi i din theo php lut (hoc ngi c y quyn) ca c quan, n v ni ng vin lm vic. PH LC S 5/ASEAN CPA BO CO NH GI (Km theo Quyt nh s 1529/Q-BTC ngy 09/8/2021 ca B Ti chnh) Ngy xem xt, nh gi: Tn ng vin: Ngy, thng, nm sinh ca ng vin: NI DUNG 1. V bng cp chuyn mn: 2. V cp nht kin thc: 3. V kinh nghim thc t v k ton, kim ton, ti chnh 4. Ni dung khc (nu c) 5. Nhn xt ca ngi nh gi: % T YU CU % KHNG T YU CU (i) Nu ng vin khng t yu cu, im no ca ng vin khng t yu cu: Lm r l do ng vin khng t yu cu: NGI NH GI: Ch k: & & & & & & & & & Ch k: & & & & & & & & & Ch k: & & & & & & & & & Ghi r h tn: & & & & & & ..Ghi r h tn: & & & & & & ..Ghi r h tn: & & & & & & .. PH LC S 6/ASEAN CPA BO CO NH GI THNG TIN CA Y BAN GIM ST VIT NAM V VIC NG K L ASEAN CPA (Km theo Quyt nh s 1529/Q-BTC ngy 09/8/2021 ca B Ti chnh) 1. H v tn ngi ng k (ch in hoa): 2. Ngy, thng, nm sinh: & & & & & & & & & & & . Nam/N: 3. Giy CMND/Cn cc/H chiu s: & & & ..& & & cp ngy: & /& /& ti: 4. Quc tch: 5. Chng ch k ton vin Vit Nam /Chng ch kim ton vin Vit Nam: S& & & & & & & .; Ngy cp & & & & & & & & 6. Cc tiu chun  tr thnh ASEAN CPA: Ni dungC Tch (x)Khng Tch (x)a) C chng ch kim ton vin Vit Nam hoc c chng ch k ton vin Vit Nam;b) C thi gian cng tc thc t v k ton, kim ton, ti chnh t nht ba (3) nm trong giai on nm (5) nm lin tc k t khi tt nghip i hc ti thi im np n ng k cng nhn l ASEAN CPA;c) Tun th chng trnh cp nht kin thc (CPD) quy nh ti khon 3 iu 9 ca Quy ch nh gi ASEAN CPA;d) ng vin  xc nhn v vic khng vi phm nghim trng cc quy nh v chuyn mn v chun mc o c ngh nghip k ton, kim ton ca Vit Nam v quc t. y ban gim st ca Vit NamTnCh kNgy, thng, nm PH LC S 7/ASEAN CPA BO CO DUY TR CHC DANH K TON VIN CHUYN NGHIP TIU CHUN ASEAN HNG NM (Km theo Quyt nh s 1529/Q-BTC ngy 09/8/2021 ca B Ti chnh) 1. Tn ti l: & & & & & & & & & & & & & & & & & & & & ..; Nam/N 2. Nm sinh: & & & & & & & & & & & & & & & & & .; Qu qun/ Quc tch 3. Chng ch Kim ton vin/K ton vin s: & & & & & & & & & .. cp ngy & /& ./& & & .. 4. Giy chng nhn ASEAN CPA s: & & & & & & & cp ngy & ./& ./& .., 5. S gi cp nht kin thc trong khong thi gian 12 thng k t ngy & & & . n ngy & & & & (km theo ti liu chng minh v s gi cp nht kin thc): STTTn chuyn /mn CNKTThi gian CNKTS gi CNKTC s CNKTGhi chTng cngxxxx6. Tnh hnh chp hnh cc quy nh v chuyn mn v chun mc o c ngh nghip k ton, kim ton ca Vit Nam v quc t. % Khng vi phm % C vi phm (K khai c th tng ln vi phm) Ti cam kt chu trch nhim trc php lut v tnh chnh xc, trung thc ca nhng ni dung  k khai trn y v cc ti liu gi km theo Bo co ny. 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