Nghị định 16/2011/NĐ-CP sửa đổi Nghị định 105/2004/NĐ-CP về kiểm toán độc lập

DECREE

ON AMENDING AND SUPPLEMENTING THE GOVERNMENT’S DECREE NO 105/2004/ND-CP OF MARCH 30, 2004, OF INDEPENDENT AUDITOR

GOVERNMENT

Pursuant to the Law on Government Organization of December 25, 2001;
Pursuant to the Accounting Law of June 17, 2003;
Pursuant to the Enterprises Law of November 29, 2005;
At the proposal of the Minister of Finance,

DECREES:

Article 1: To amend and supplement Point b, Clause 1, Article 13 of the Government's Decree No.105/2004/ND-CP, of March 30, 2004 on independent auditors as follows:

“b) Having bachelor or higher degrees in Economic-Finance-Bank or Accounting-Auditing and having financial or accouting actual working time for at least 5 years or longer or actual time of working as auditor assistants in auditing enterprises for at least 4 years or longer, counted from the year of bachelor degree issuing to the year of exam registration

Article 2: This Decree takes effect from April 20, 2011.

Ministers, heads of ministry-equivalent agencies, heads of agencies of Government, President's People Committee of centrally-run provinces and cities shall be responsible for implement this Decree.

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