Chinhphu.vn) - Ms. Do Thi Ho Thu (in Ho Chi Minh City) works at one member limited liability company with state capital (100% equity of joint stock company with 49% of state capital). The Deputy Director of Human Resources meets the professional conditions and the chief accountant certificate as prescribed.

According to the charter of her company, there is a clause that says: "The company manager (including the company president, director, deputy director, chief accountant)".

Pursuant to Clause 4, Article 52 of the Accounting Law on non-accountants, include:"Persons who are managers, executives, storekeepers, cashiers, purchasers and sellers of assets in the same accounting unit, except in private enterprises or limited liability companies owned by an individual. and other cases as stipulated by the Government”.

Ms. Thu would like to ask, the phrase "Manager" in Article 52 of the Accounting Law is merely a manager or "a manager in the same accounting unit"?

In addition, in Clause 4, Article 3 of the Decree No. 174/2016 / ND-CP of the Government detailing the Law on Accounting:Accounting unit manager means an enterprise’s manager or founder as defined by enterprise laws; a member of the Board of Directors of a cooperative as defined by the Law on Cooperatives; the head or legal representative of the accounting unit; a person holding a managerial position who is entitled to make transactions on behalf of the accounting unit”.

Ms. Thu would like to ask,aggregating all above regulations, is her company allowed to arrange the deputy director in charge of Human Resourcecum the chief accountant of the company?

Regarding this issue, The Ministry of Finance has the following opinions:

In Clause 4, Article 53 of the Accounting Law, people who are not allowed to work as accountants: "Persons who are managers, executives, storekeepers, cashiers, buyers and sellers of properties in the same accounting unit, except in private enterprises, limited liability companies owned by an individual and other cases prescribed by the Government ”.

In Clause 3, Article 19 of the Decree No. 174/2016 / ND-CP, detailing a number of articles of the Accounting Law stipulates that People holding the position of managers, executive officers, treasurers, warehouse-keepers, buyers or sellers of assets in the same accounting unit except for sole proprietorships, single-member limited liability companies owned by individuals, and other types of enterprises not funded by state budget and are extra-small enterprises defined in the law on provision of assistance for small and medium enterprises.

In Clause 4, Article 3 of the Decree No. 174/2016 / ND-CP of the Government:

“Accounting unit manager means an enterprise’s manager or founder as defined by enterprise laws”.

In Clauses 18 and 19, Article 4 of the Enterprise Law2014 stipulates:

“18. Manager of an enterprise means a manager of a company or a manager of a private enterprise, comprising the owner of a private enterprise, an unlimited liability partner, the chairman of a members’ council, a member of a members' council, the chairman of a company, the chairman of a board of management, a member of a board of management, a director or general director, and an individual holding another managerial position, who is authorized to enter into transactions of the company in the name of the company as stipulated in the charter of the company.

19. Founder of an enterprise means an organization or individual establishing or contributing capital to establish an enterprise”.

According to her description, her company is a limited liability company with state capital (100% equity of a joint stock company with 49% of state capital).

Based on the above provisions, the Company's Charter and the description of Ms. Thu, the Deputy Director of Human Resources is the person with the title of competent manager on behalf of the company signing the company's transactions, therefore the arrangement of the Deputy Director in charge of HR and Chief Accountant of the Company is inconsistent with the provisions of the current law.