The purpose of the association is to gather and unite organizations and individuals working in the accounting and auditing field in Vietnam for career development and maintaining, to improve professional quality; keeping ethic qualities, professional ethics in order to serve the better requirements of the country's financial and economic management; to integrate with accounting and auditing organizations in the region and the world.
Vietnam Association of Accountants and Auditors operates in accordance with the laws of the Socialist Republic of Vietnam and the Statute of the Association. The Vietnam Accounting and Auditing Association is under the state management of the Ministry of Finance in accounting and auditing activities. The Association is a member of the Vietnam Union of Science and Technology Associations (VUSTA), an official member of the Federation of International Accountants (IFAC) and the Association of Southeast Asian Accountants (AFA).
Range of activities
Vietnam Association of Accountants and Auditors operates in the whole country and has a head office in Hanoi. It has the legal status, self-financing and taking full responsibilities for the activities of itself to the current Laws.
The Association's central speech is the Journal of Accounting and Auditing.
The association has its own symbol, seal, property, finance and account (Vietnamese and foreign currency) at the Bank, State Treasury.
Vietnam Association of Accountants and Auditors shall be organized on the principle of centralized, democratic, voluntary, self-financed and taking full responsibilities for the activities of itself to the current Laws Powers and duties of the Association.
Rights, Functions and tasks of the Association
+ Rights of the Association
- Representing member organizations and members in activities related to the principles, purposes and tasks of Vietnam Association of Accountants and Auditors.
- To receive and research on scientific subjects, providing financial, accounting and auditing services to organizations, individuals and members when there is a need as stipulated by the law.
- To organize fostering and training courses to raise professional qualifications and popularization of financial and accounting policies and regimes, audit and scientific and technical achievements in finance and accounting, auditing in the country and outside the country for members and staff of accountants and auditors.
- To sponsor and assist members in scientific research activities, participate in the evaluation of scientific works, projects in the fields of finance, accounting and auditing. Protect the legitimate interests of organizations and members when there are legal claims or litigation
- To publish books, professional documents and journals of the Association in accordance with the provisions of law for training, compensation, knowledge raising, exchange of experience, updating information, cultivating moral job.
- To develop the organization and operation of the association in accordance with the charter approved by the competent state agency
- To be a member and participate in the activities of domestic, regional and international professional organizations according to the provisions of law.
+ Functions and tasks
- To regulate and coordinate the member associations’ and affiliated organizations’ activities to ensure its Charter implementation.
- To join competent regulatory agencies in formulating, revising and supplementing legislation on financial, accountancy and auditing issues to specify the guidelines on accounting and auditing policies and regulations.
- To hold and participate in researches on financial, accounting and auditing sciences;
- To give consultancy, judgment and social expertise to the State’s socio-economic development projects in the fields of finance, accountancy and auditing as required.
- To organize information and update the knowledge to its members; to gather, unite and encourage its members to help each other improve their work, professional qualifications, professionals on finance, accounting and auditing.
- To perform tasks assigned by the State competent agencies as stipulated by the laws.
- To perform the role of an organization membership. To cooperate with scientific and technical associations in the country, international and regional accounting federations, and other countries’ accounting associations in accordance with the State’s regulations.
- To protect the member organizations and members’ legitimate interests.