Official letter No. 8025/BTC-QLKT
dated August 12th, 2022 of the Ministry of Finance regarding appointment of chief accountant or person in charge of accounting at a dependent cost-accounting unit
Posted: 18/8/2022 8:07:29 AM | Latest updated: 23/8/2022 4:49:44 PM (GMT+7)
The Ministry of Finance assumes that a dependent cost-accounting branch of an enterprise is not a business accounting unit, therefore the branch is not required to organize the accounting apparatus and appoint the chief accountant according to the regulations at clause 2 Article 18, clause 1 Article 20 of Decree No. 174/2016/ND-CP .
The organization of the accounting apparatus and appointment of chief accountant of a cost-accounting branch of the enterprise shall be decided by the legal representative of the enterprise based on its operation and management requirements.
Ms Phuong Thao (VietlawOnline.com)
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