The Minister of Finance issued Circular 66/2024/TT-BTC effective from October 21, 2024, stipulating the code title, professional standards of professional titles in the accounting profession and considering promotion of professional titles from accountant to chief accountant in public service units.
Photo 1. From October 21, 2024, what conditions must be met to consider promoting a professional title from accountant to chief accountant? _ Hotline: 0972118764
Pursuant to Article 7 of Circular 66/2024/TT-BTC, the regulations on standards and conditions for considering promotion of professional titles from accountant to chief accountant are as follows:
Firstly, the conditions for public service units to send civil servants to participate in the consideration of promotion of professional titles are as follows:
- There is a vacancy in the job position according to the structure of professional titles of civil servants approved by competent authorities;
- There is a need and sends civil servants to participate in the consideration of promotion of professional titles.
Secondly, the conditions for civil servants to be sent to participate in the consideration of promotion of professional titles are as follows:
- Meet all standards and conditions specified in Clause 16, Article 1 of Decree No. 85/2023/ND-CP dated December 7, 2023 of the Government and Article 6 of Circular 66/2024/TT-BTC;
- Currently holding the professional title of accountant and having held the professional title of accountant or equivalent for at least 09 years (excluding internship and probationary period), of which, must have held the professional title of accountant for at least 01 year (12 months) continuously up to the date of submitting the application for promotion to the professional title;
- During the time holding the professional title of accountant or equivalent, has presided over or participated in researching and developing at least 01 (one) document, scientific task from the grassroots level or higher, approved and issued by a competent authority, including: Legal documents or topics, projects, scientific research programs or professional documents related to the field of finance and accounting in accordance with the requirements and tasks of the professional title of chief accountant;
In addition, Article 7 of Circular 66/2024/TT-BTC also stipulates the competent grassroots level to issue or accept, including: administrative agencies, socio-political organizations, public service units; Departments, service units under the General Department; District-level People's Committees, specialized agencies, service units under the People's Committees of provinces and cities; District-level People's Councils, Committees under the People's Councils of provinces and cities.
In addition, the dossier for participation in research, drafting of documents, topics, projects, and scientific research programs is specifically regulated as follows: Having a decision to participate in the Drafting Committee, Drafting Team or Editorial Team to draft legal documents or having a document assigning tasks from a competent person in cases where no Drafting Committee, Drafting Team or Editorial Team is established; There is a decision to participate in the Steering Committee, the Management Board, the Drafting Committee or the Working Group, the Editorial Group, the Editorial Group of topics, projects, scientific research programs, professional documents related to the field of finance, accounting or there is a document assigning tasks by a competent person.
Thus, the conditions for being considered for promotion from accountant to chief accountant are specifically stipulated as above.
Circular 66/2024/TT-BTC takes effect from October 21, 2024.
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