From date 01/01/2020 – marked the first time many new rules related to the field of accounting officially take effect.
Accountants no longer have to submit reports maintain eligibility for practice
Circular no. 44/2019/TT-BTC amending some of the provisions about service practice in the field of accounting is the Ministry of Finance issued mid-year 2019, but officially take effect from the date of 01/01/2020.
New point, the most noteworthy of this circular that the accounting profession need to know is no longer prescribed accounting to send a report to maintain eligibility for practice.
Specific deregulation:
“At least 31/8 every year, chartered accountant and must submit reports maintain that the profession of accounting services every year to the Ministry of Finance through business accounting services, business accounting services, according to the form specified in appendix no. 08/ĐKHN issued circular 296”.
No civil service recruitment quota accountant primary
Circular no. 77/2019/TT-BTC of the Ministry of Finance regulation of professional standards and professional compensation with the turnover of public sector in the field of accounting will also be effective from 01/01/2020.
In this circular, the titles servants for quota accounting staff college (06a.031) and quota accounting student, primary (06.033) was no longer to be specified.
At the same time, paragraph 4 of Article 24 of the circular also stressed:
“The agency manager, use the function does not perform the recruitment of civil servants quota accounting staff level, do not perform a transfer servants to quota accountant yet granted from the date of 01/01/2020”.
Note, according to the way of compensation in this circular, the wages of servants accounting year 2020 will be highest is for 11.25 million vnd/month (See details payroll).
Apply mode belongs to the field of accounting budget and finance new town
Date 01/01/2020 is also the time Circular no. 70/2019/TT-BTC of the Ministry of Finance guidelines on accounting budget and finance social effect.
This circular provides:
– The commune to open ledger for recording, system, and kept the whole business, economics, finance has arisen of society.
– The society only used a system of accounting for an accounting year, including window, general accounting, and ledger details
– The financial reporting must be based on accounting data after closeout accounting; must be set right principles, contents, methods prescribed and presented consistency between the accounting period, the case of financial statements presented different between the accounting period, it must overs apparent reason...
In particular, since the date of 01/01/2020, commune, ward or township in the country uniformly applied 16 sample accounting vouchers (Download The entire 16 acres).
>>> See the system account need to know:
- Account system according to circular 200 latest current
- Account system according to circular 133 latest 2022
New guidelines in the field of accounting, asset structure, and transport infrastructure, irrigation
The ministry of Finance also issued Circular no. 76/2019/TT-BTC of the Ministry of Finance about the tutorial assets accounting infrastructure transportation and irrigation. This circular is applicable from the date of 01/01/2020.
This circular provides about accounting vouchers, account bookkeeping and accounting refers to accounting for property, infrastructure, traffic, irrigation due to The state investment management.
The circular applies to the business assigned to manage, use, and mining assets, structural, and transport infrastructure, irrigation, no property belonging to the state capital at enterprises; the bodies are made assets accounting infrastructure transportation, irrigation as specified in the Decree of the government guidance the Law on Management and use of public property...
The catch and in compliance with the new regulations in the field of accounting, especially from the date of 01/01/2020, is a big challenge for many accountants/business. The constant change of provisions, as no longer required to send reports to maintain eligibility for practice or apply the accounting for the budget, social requires accounting must promptly update. Process management, records, financial statements become increasingly complex, easily lead to errors if there is no tool support efficient.
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