Requirements for appointing chief accountants or accounting managers at commune-level units and registering transactions with the State Treasury
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The Ministry of Finance confirms that to be appointed as chief accountant or accounting manager, an individual must hold a chief-accountant refresher certificate AND have actual working experience in accounting, as required by Article 53(4) and Article 54(1) of the 2015 Law on Accounting. A person who holds only a second accounting degree but has never practiced accounting and lacks the refresher certificate does not meet the appointment requirements. For State Treasury transaction registration, the Ministry of Finance directs compliance with Article 7(1)(a) of Circular No. 157/2025/TT-BTC dated 31 December 2025. The second signatory on transaction documents must be the chief accountant, the accounting manager, or an authorized delegate. Appointing a person who does not meet these standards violates the Law on Accounting, and such a person does not have legal standing to register as the second signatory at the State Treasury.
Requirements for Appointing Chief Accountants at Commune-Level Units
Source: Response to inquiry code 240226-8 by the Department of Accounting and Auditing Management (Cuc QLKT), Ministry of Finance Date of inquiry: 13 March 2026
1. Appointment Standards and Conditions
Under Article 53(4) and Article 54(1) of the 2015 Law on Accounting, a chief accountant or accounting manager must simultaneously satisfy two conditions:
- Hold a chief-accountant refresher training certificate
- Have actual working experience in accounting
A person who holds only a second bachelor's degree in accounting but has never worked as an accountant and does not have the refresher certificate does not qualify to be appointed as chief accountant or accounting manager.
2. State Treasury Transaction Signature Registration
Per Article 7(1)(a) of Circular No. 157/2025/TT-BTC dated 31 December 2025 on registering and using accounts at the State Treasury:
The second signatory on transaction documents must be the chief accountant or accounting manager of the entity, or a person authorized to sign on their behalf.
Conclusion
Appointing a person who does not meet the statutory standards violates the Law on Accounting. A person appointed without meeting these requirements also lacks the legal standing to register as the second signatory for State Treasury transactions.