On April 12, 2024, the Minister of Finance issued Circular No. 23/2024/TT-BTC amending a number of articles of the Circular on guidelines for issuance, revocation and management of accounting activities.
This Circular amends, supplements, replaces and rejects some Articles of 04 Circular: Circular No. 292/2016/TT-BTC, Circular No. 296/2016/TT-BTC, Circular No. 297/2016/TT-BTC and Circular No. 09/2021/TT-BTC with some contents as follow:
As refer to the Circular No. 292/2016/TT-BTC: amending and supplementing about subject and content of knowledge update and the responsibilities of professional associations, training facilities, and accounting service enterprises approved to organize knowledge update for accountants.
As refer to the Circular No. 296/2016/TT-BTC: amending files of registering to practice accounting services when accounting or auditing certifications are integrated into specialized databases and other information systems.
As refer to the Circular No. 297/2016/TT-BTC: amending, supplementing regulations of paying fees for issuance and re-issuance of certificate of eligibility to provide accounting services
As refer to the Circular No. 09/2021/TT-BTC: amending inspection form of accounting services, terms of periodic direct inspection, and composition of the inspection team.
The Circular 23/2024/TT-BTC takes effect since July 1st 2024.
Phương Thanh
Loading...
