(Chinhphu.vn) – The person with the certificate of chief accountant has been qualified and appointed as a chief accountant once, the certificate is still valid to appoint the chief accountant from the second time unless the period is not became chief accountant between 2 appointments for more than 5 years.

Ms. Nguyen Thi Hong Tham (in Cao Bang Province) took an exam and was granted the certificate of chief accountant in May 2011. In September 2014, she was appointed chief accountant. In January 2015, she transferred her work unit, June 2016 and to be in charge of accounting. In July 2017, she completed the appointment of chief accountant but did not qualify because the chief accountant's certificate expired.

Ms. Tham would like to ask, does she have to study and retake the certificate each time she re-appointed to be chief accountant? In case she has appointed the chief accountant for a period of 5 years, when transferring to another unit in the same field, does she have to re-apply the file as the first appointment?

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

Regarding the time limit for chief accountant certificates, it is stipulated in Clauses 4, 5 and 9 of the Circular No. 199/2011 / TT-BTC dated December 30, 2011 of the Ministry of Finance, as follows:

"4. The certificate of chief accountant training is valid for 5 years from the date of issuance to appoint the first chief accountant according to the provisions of Clause 2, Article 53 of the Accounting Law. Past the 5-year term, students who have re-issued the certificate must retake the course of training for the chief accountant.

5. Those who have a certificate of chief accountant training, have been qualified and appointed as chief accountant for one time, the certificate of chief accountant training is still valid to appoint the chief accountant from the second time onwards, unless the period of time when the chief accountant has not been appointed for more than 5 years ”.

Above are the provisions of the law related to the issuance and use of certificates of chief accountant fostering. Proposing Ms. Tham to study and implement.