The Ministry of Finance is proposing to draft a Law amending and supplementing a number of articles of the Law on Accounting.
Notably, the draft Law supplements the provision that accountants who have different opinions from their superiors and have reserved their opinions are not responsible for violations when implementing the instructions of their superiors.
"This regulation will help accountants reduce occupational risks, feel secure in their work, and boldly give opinions when discovering instructions from superiors that are contrary to principles and professional ethics, thereby contributing to preventing corruption and negativity right at the unit" - the Ministry of Finance emphasized in the proposal to amend the law.
In addition, in the draft Law, the Ministry of Finance proposed to amend and supplement the provisions of the Law on Accounting in the direction that: The subjects of application of the Law include State agencies, public service units; Political organizations; socio-political organizations; Vietnam Fatherland Front and other organizations, agencies and units that are state budget users; Units assigned to manage non-budget state financial funds; branches and representative offices of foreign enterprises and economic organizations operating in Vietnam.
Regarding the responsibility of the head, add the responsibility of the head in organizing the accounting apparatus.
Explaining this in the amendment submission, the Ministry of Finance said that recently, the law has had some changes related to the names of units in the public sector, so some terms are no longer suitable, such as: "public service units using the state budget", "public service units not using the state budget".
In addition, the current regulations do not clearly address units such as: Political organizations; socio-political organizations; Vietnam Fatherland Front and other organizations, agencies and units that are state budget users; units assigned to manage extra-budgetary state financial funds; units with activities to mobilize and contribute social resources not for profit purposes. Therefore, it is necessary to amend the Accounting Law to be consistent with other legal provisions for public units.
According to the Law on Credit Institutions No. 32/2024/QH15, credit institutions are defined as economic organizations, but the new Accounting Law only has the concept of enterprises and does not yet have the subject of application as economic organizations. Therefore, it is necessary to add the subject of application of the Law as economic organizations to be consistent with the Law on Credit Institutions.
The amendment and supplementation of the above contents is to ensure that the Law on Accounting is consistent and consistent with other legal provisions, creating favorable conditions for the application of the law, and at the same time avoiding overlap between legal provisions.
