Procedures for adjustment and re-issuance of the Certificate of eligibility for business in auditing services

Enterprises and organizations must carry out the procedures for requesting adjustment or re-grant of the Certificate of eligibility for business in auditing services if they fall into the cases in which the adjustment or re-issuance of the Certificate is required by law. take. Therefore, the following article Toan Long Law will advise on regulations related to the procedures for adjusting and re-granting the Certificate of eligibility for audit service business.

the main policy of the future is to serve the purpose of accounting

According to the regulations, the audit firm requests adjustment in the following cases: There is a change in the contents of the Certificate of eligibility for business in auditing services .

The audit firm requests re-issuance in the following cases:

a) The certificate of eligibility for audit service business is lost or damaged;

b) Division, separation, merger, consolidation, transformation of ownership form.

The audit firm must carry out procedures for re-issuance of the Certificate of eligibility to provide audit services within 20 days from the date on which the Certificate is lost or damaged or the division, separation or merger is completed. merger, consolidation, transformation of ownership form.

Accordingly, the procedures for adjusting and re-granting the Certificate of eligibility for business in auditing services are as follows:

Implementing agency:  Department of Accounting and Auditing Regulations – Ministry of Finance

Subjects of implementation: Limited liability companies with two or more members; Partnerships; Private enterprises, branches of foreign auditing firms in Vietnam.

How to apply:  Apply in person or by post.

Profile composition:

Dossier of request for modification of the Certificate of business in auditing services includes:

a) An application form for adjustment of the Certificate of eligibility for business in auditing services (under the form specified in Appendix VI of Circular 203/2012/TT-BTC);

b) The original certificate of eligibility for business in auditing services, which was issued the last time;

c) A report detailing the content of the request for adjustment and documents related to the adjusted information.

An application file for re-issuance of the Certificate of eligibility to provide audit services in case of loss or damage, includes:

a) An application form for re-issuance of the Certificate of eligibility for business in auditing services (under the form specified in Appendix VII of Circular 203/2012/TT-BTC);

b) The original certificate of eligibility for business in auditing services has been granted, unless it is lost;

c) Other relevant documents.

Dossier of application for re-issuance of the Certificate of eligibility for audit service business in case of division, separation, merger, consolidation or transformation of ownership form  , including documents such giấy phép công bố mua bán trang thiết bi y tế as in case of new issuance of the certificate. Get it, see details here.

Number of records:  01 set

The order of execution:

Step 1: The organization requesting adjustment and re-grant of the Certificate of eligibility for business in auditing services shall send a set of dossiers as prescribed to the Ministry of Finance;

Step 2: The  Ministry of Finance receives the dossier and appraises it:

– Within 20 days from the date of receipt of the dossier, if there is no additional request or explanation, the Ministry of Finance shall consider re-granting and adjusting the Certificate of eligibility for business in auditing services;

– If the application is not valid, within 10 working days from the date of receipt of the application, the Ministry of Finance shall notify the organization to complete the application;

– In case of refusal, it must reply in writing and clearly state the reason.

Step 3: The Ministry of Finance returns the results and publishes the list on the Ministry’s website.

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