Members and membership criteria

Chapter III

MEMBERS

 

Article 8. Members and membership criteria  

1. Members of the Association include:

a)  Full members: Any Vietnamese citizen and/or organization who is active in the field of independent audit and who meets the eligibility criteria specified under Clause 2 of this Article and approves of the Association’s Charter and wishes join the Association on a voluntary basis may become a full member of the Association;

b) Associate  members:

- Any Vietnamese citizen who meets the eligibility criteria specified under Clause 3 of this Article and agrees with  the Association’s Charter and wishes to join the Association on a voluntary basis shall be acknowledged by the Association as an associate member;

- Vietnamese citizens and/or organizations who are eligible to become  full members but only wishes to become associate members, agree with the Association’s Charter and wish to join the Association on a voluntary basis shall be acknowledged by the Association as an associate member;

c) Honorary members:  Vietnamese citizens who have good reputation and competency in  accounting and auditing and being recognized as great  contributors to the development of the Association shall be honored by the Association as its honorary member.

2. Criteria for  full member:

a) Criteria for individuals : Vietnamese citizens who have received certificate of auditor (CPA) from the Minister of Finance and possess professional credentials and ethics;

b) Criteria fororganisations : audit firms which are established in accordance with applicable laws and operate in Vietnam, represented by a Vietnamese citizen holding the highest position in the firm or an authorized person who is qualified to represent the firm as a full member of the Association.

3. Criteria for an associate member:

a) Vietnamese citizens who have been awarded foreign CPA certificate  and  possess suitable professional credentials and ethics;

b) Vietnamese academic professors, lecturers,  researchers, or accounting and auditing professionals of management level with positive influences on the operation of the Association, should possess  professional credentials and ethics .

4. Associate members and honorary members are entitled to neither self-nomination, nomination, election of members of the Executive Board or the Supervisory Board nor voting rights pertaining to any matters of the Association. 

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