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On May 15, 2026, the Government promulgated Resolution No. 66.17/2026/NQ-CP and Resolution No. 66.18/2026/NQ-CP, introducing significant changes to the accounting services sector. Accordingly, effective from July 1, 2026, accounting services will no longer be considered a conditional business line and will be removed from the List of conditional business lines under Appendix IV of the 2025 Law on Investment.
Key changes pertaining to accounting services from July 1, 2026, include the cessation of the following:
- Regulations on the issuance conditions, dossiers, validity periods, and fees for the issuance and re-issuance of the Certificate of Eligibility to Provide Accounting Services (Articles 60, 61, 62, 63, and 64 of the 2015 Accounting Law).
- The issuance, revocation, and administration of the Certificate of Accounting Practice Registration (Article 58 of the 2015 Accounting Law).
- Regulations concerning accounting service household businesses (Article 65 of the 2015 Accounting Law).
- Mandatory annual knowledge updates for practicing accountants and applicants for accounting practice registration (Article 58 of the 2015 Accounting Law).
- Regulations on the inspection of accounting service operations.
- Regulations regarding changes that must be notified to the Ministry of Finance (MOF), as well as the responsibilities of practicing accountants and accounting service enterprises.
- Regulations on the suspension of accounting service provision and the revocation of the Certificate of Eligibility to Provide Accounting Services and the Certificate of Accounting Practice Registration.
- The duties and powers of the MOF concerning: the issuance, re-issuance, and revocation of the Certificate of Accounting Practice Registration and the Certificate of Eligibility to Provide Accounting Services; suspension of accounting practices and services; examination, issuance, revocation, and management of accountant certificates; and knowledge updates for practicing accountants.
Handling of Certificates and applications submitted prior to July 1, 2026:
- Applications for the issuance or re-issuance of Certificates received prior to July 1, 2026, will cease to be processed, and the dossiers will be returned upon request.
- Certificates of Eligibility to Provide Accounting Services and Certificates of Accounting Practice Registration issued prior to July 1, 2026, that remain valid will continue to be applied and utilized until their expiration date.
Furthermore, Resolution No. 66.18/2026/NQ-CP also mandates the amendment of the Accounting Law to include a provision allowing individuals who hold accountant certificates or accounting practice certificates issued by the MOF prior to March 1, 2027, to sit for the auditor certificate examination.
