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The Minister of Finance issued Circular No. 101/2026/TT-BTC regulating the organization of training and issuance of certificates of training for chief accountants. Download Standardization of expertise, financial operations, accounting, auditing and capacity to organize accounting work and accounting apparatus for the team of chief accountants. The purpose of training and granting Chief Accountant Training Certificate is to equip, update and systematize basic and in-depth knowledge of economic management, finance, accounting and auditing for subjects participating in chief accountant training to improve economic and financial management capacity and organizational and directing capacity. Carry out accounting work in the unit. At the same time, standardize the expertise and operations in finance, accounting, auditing and the capacity to organize accounting work and the accounting apparatus for the team of chief accountants. Criteria for students attending the chief accountant training course Individuals attending the chief accountant training course must have professional qualifications and accounting skills according to the provisions of accounting law and have actual working time in finance, accounting and auditing as prescribed below. Working time Reality in finance, accounting, auditing: At least 02 years from the date recorded on the diploma from university or higher in finance, accounting, auditing. At least 03 years from the date recorded on the intermediate or college diploma in finance, accounting, auditing. The individual has been granted an Auditor Certificate according to the provisions of the Law on Independent Auditing; Accountant certificate according to the provisions of the Accounting Law; An accounting expert certificate or an accounting certificate issued by a foreign organization or foreign professional organization recognized by the Ministry of Finance of Vietnam does not have to meet the conditions of actual working time as prescribed above. (*)Individuals registering to attend the chief accountant training course must have documents proving their actual working time in finance, accounting, and auditing, except for the cases specified in (*) above. Actual working time is proven through written confirmation from the agency or organization where the individual is or has worked or other legal documents such as social insurance books, labor contracts, recruitment decisions. Conditions for organizing a chief accountant training course: Lecturers participating in teaching have graduated from university or higher, have at least 05 years of working or teaching experience directly related to the subject content taught are: lecturers from Universities and Universities. studies, academies, colleges, training and fostering establishments; people working in state management, scientists of research units. Have records of organizing training courses according to regulations; have content, programs and training materials according to regulations. Ensure conditions on physical and technical facilities for teaching and learning, including classrooms, equipment and teaching tools suitable for online or face-to-face learning. The following units that fully meet the conditions prescribed above can organize training and issue Chief Accountant Training Certificates: Educational establishments (Universities, Universities, Academies, Colleges) with the function of training in accounting Accounting and auditing according to the provisions of the law on education and training. Unit with the function of training and fostering accounting and auditing professions under the Ministry of Finance. Professional association of accounting and auditing. Content and training program for chief accountants Content, program and minimum duration of a training course for chief accountants for state agencies, political organizations, Vietnam Fatherland Front, public service units and armed forces units (collectively referred to as units State accountant), as follows: Total training course time: 152 hours (including assessment time). In particular, one hour of study is counted as 50 minutes of study and 10 minutes of break, the total study time does not exceed 08 hours in a day. The content, program and minimum time of a chief accountant training course for businesses and cooperatives (collectively referred to as corporate accounting units), are as follows: Total training course time: 180 hours (including assessment time). In which, one class hour is counted as 50 minutes of study and 10 minutes of break, total study time does not exceed 08 hours in a day. Form of organizing the chief accountant training course: The chief accountant training course is organized in the form of face-to-face, online or a combination of face-to-face and online. Training facilities that organize training in the online form must meet the requirements for online training and refresher training according to the provisions of law on education and training. A chief accountant training course can be held in one continuous period or multiple terms but the maximum actual learning time must not exceed 06 months and must ensure the full duration and content of the program as prescribed in this Circular. The maximum number of students in a chief accountant training course must not exceed 100 students. member. Chief Accountant Training Certificate Chief Accountant Training Certificate is valid for use within 05 years from the date of issue to appoint chief accountant or in charge of accounting.Accounting for the first time according to the provisions of accounting law. In case the person holding the Chief Accountant Training Certificate has been appointed as chief accountant or in charge of accounting, that Chief Accountant Training Certificate continues to be valid to appoint chief accountant or in charge of accounting for subsequent times, except in cases where the period of not being a chief accountant or in charge of accounting between two c
