| THE GOVERNMENT | SOCIALIST REPUBLIC OF VIET NAM |
| No: 16/2011/ND-CP | Ha Noi, February 22, 2011 |
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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| ON BEHALF OF THE GOVERNMENT |
File gốc của Decree No. 16/2011/ND-CP of February 22, 2011, on amending and supplementing the Government’s Decree No 105/2004/nd-cp of March 30, 2004, of independent auditor đang được cập nhật.
Decree No. 16/2011/ND-CP of February 22, 2011, on amending and supplementing the Government’s Decree No 105/2004/nd-cp of March 30, 2004, of independent auditor
Tóm tắt
| Cơ quan ban hành | Chính phủ |
| Số hiệu | 16/2011/ND-CP |
| Loại văn bản | Nghị định |
| Người ký | Nguyễn Tấn Dũng |
| Ngày ban hành | 2011-02-22 |
| Ngày hiệu lực | 2011-04-20 |
| Lĩnh vực | Kế toán - Kiểm toán |
| Tình trạng | Hết hiệu lực |