Provisions on the professional qualifications of the persons who are in charge of accounting

Thu, 10 May 2018 12:25:36 PM GMT + 7    Print   Email   Share:

(TBTCO) - Ms. Ly Thi Tuyet Mai (in Quang Ninh Province) graduated from University of Agricultural Economics, is a civil servant at the Agriculture and Rural Development of the district. During studying in college, she attended a course of chief accountant training and was granted a certificate.



Recently, she was assigned by the head of department to take additional in charge of accounting on salary, non business  agriculture, non business irrigation and none business fisheries that managed by the department..

Ms. Mai  would like to ask, with the conditions stated above, is her responsible task  for accounting to be legal as prescribed? Is her certificate of  the chief accountant authorized to be in charge of assigning accounting responsibilities and being able to deal with the district treasury?

She also would like to know, the district State Treasury is based on the decision to assign in charge of accounting department and agree to allow the accountant such transactions as above to have enough procedures as prescribed?

At present, some departments of the district, accounting officers do not have accounting qualifications (intermediate, college, university) but only have 3 months of learning accounting. Do these cases ensure the assignment of responsibility for being in charge of accounting?

Regarding this issue, The State Treasury of Quang Ninh Province responds as follows:

Under the provisions of Clause 3, Article 21 of the Decree No. 174/2016 / ND-CP dated December 30, 2011, detailing a number of articles of the Law on Accounting, the chief accountants and persons in charge of the accounting of specialized agencies that belong to the district-level People's Committees that have accounting apparatuses (excluding grade-1 budget-estimating units of the district budget) must have accounting professional skills of intermediate or higher level. The assignment of accountants to civil servants with professional qualifications in agricultural economics or only 3 months of learning accounting certificate is not guaranteed as prescribed.

According to Article 9 of the Ministry of Finance's Circular No. 199/2011 / TT-BTC dated December 30, 2011 guiding the organization of training and granting of certificates of chief accountant training, The principal shall be valid for five years from the date of issuance for appointment of the chief accountant for the first time as prescribed.

Circular No. 61/2014 / TT-BTC dated 12 May 2014 of the Ministry of Finance guiding the registration and use of accounts at the State Treasury under the conditions of application of the treasury and budget management information system can be as follows:

Article 5 defines the duties and rights of the account holder: to prepare and send the application file for registration and use of the account to the State Treasury; To take responsibility for the legality of papers related to the units' registration and use dossiers; Article 6 regulates tasks and powers of the State Treasury: To guide units and organizations to implement the regime of registration and use of accounts at the State Treasury; Article 8 specifies the application file for registration of the use of accounts, including: decision on appointment of the account holder, chief accountant (or person in charge of accounting).

Accordingly, the State Treasury shall base itself on the decision on appointment of the account holder, the chief accountant (or person in charge of accounting) and relevant dossiers to open accounts for transaction units. shall not be responsible for the legality of the decision on appointment of the account holder, the chief accountant (or person in charge of the accounting).


  • By : Online Newspaper of the Government / Translator: HaiYen-Bizic


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