LIN TCH B TI CHNH- B NI V _______________

S: 50/2005 /TTLT/ BTC- BNV

CNG HA X HI CH NGHA VIT NAM c lp -- T do -- Hnh phc _______________ H ni, ngy 15 thng 06 nm 2005

THNG T LIN TCH Hng dn tiu chun, iu kin, th tc b nhim, bi min, thay th v xp ph cp k ton trng, ph trch k ton trong cc n v k ton thuc lnh vc k ton nh nc Thi hnh iu 45, 46, 47, 48, 49 Ngh nh s 128/2004/N-CP ngy 31/5/2004 ca Chnh ph quy nh chi tit v hng dn thi hnh mt s iu ca Lut K ton trong lnh vc k ton nh nc, sau khi trao i kin vi cc B v c quan lin quan, Lin B B Ti chnh- B Ni v hng dn tiu chun, iu kin, th tc b nhim, bi min, thay th v xp ph cp k ton trng, ph trch k ton trong cc n v k ton thuc lnh vc k ton nh nc, nh sau: I- I TNG P DNG i tng p dng Thng t ny gm cc c quan, n v, t chc trong lnh vc k ton nh nc phi thc hin cc cng vic k ton theo quy nh ti iu 2 Ngh nh 128/2004/N-CP ngy 31/5/2004 ca Chnh ph quy nh chi tit v hng dn thi hnh mt s iu ca Lut K ton trong lnh vc k ton nh nc (gi tt l n v k ton), nh sau: 1. C quan nh nc, n v s nghip, t chc c s dng kinh ph NSNN, gm: 1.1. C quan, t chc c nhim v thu, chi NSNN cc cp; 1.2. Vn phng Quc hi; 1.3. Vn phng Ch tch nc; 1.4. Vn phng Chnh ph; 1.5. To n nhn dn cc cp; 1.6. Vin Kim st nhn dn cc cp; 1.7. n v v trang nhn dn, k c To n qun s v Vin Kim st qun s;

1.8. n v qun l qu d tr ca Nh nc, qu d tr ca cc ngnh, cc cp(sau y gi tt l n v d tr ca Nh nc); qu ti chnh khc ca Nh nc; 1.9. B, c quan ngang B, c quan thuc Chnh ph, Hi ng nhn dn cc cp k c cc n v k ton cp II, III trc thuc Hi ng nhn dn cc cp; U ban nhn dn cc cp k c cc n v k ton cp II, III trc thuc U ban nhn dn cc cp; 1.10. T chc chnh tr, t chc chnh tr- x hi, t chc chnh tr- x hi ngh nghip, t chc x hi, t chc x hi - ngh nghip c s dng kinh ph NSNN; 1.11. n v s nghip c NSNN m bo mt phn hoc ton b kinh ph; 1.12. T chc qun l ti sn quc gia; 1.13. Ban Qun l d n u t c ngun kinh ph NSNN; 1.14. Cc Hi, Lin hip hi, Tng hi, cc t chc khc c NSNN h tr mt phn kinh ph hot ng. 2. n v s nghip, t chc khng s dng kinh ph NSNN, gm: 2.1. n v s nghip t cn i thu- chi; 2.2. n v s nghip ngoi cng lp; 2.3. T chc phi chnh ph; 2.4. Hi, Lin hip, Tng hi t cn i thu- chi; 2.5. T chc x hi, t chc x hi - ngh nghip t thu, t chi; 2.6. T chc khc khng s dng kinh ph NSNN. II- B TR NGI LM K TON TRNG, NGI PH TRCH K TON HOC THU NGI LM K TON TRNG 1. n v k ton: n v k ton l cc i tng quy nh phn I ca Thng t ny c thc hin cng vic k ton, lp bo co ti chnh theo quy nh ca Lut K ton. 2. B tr ngi lm k ton trng Cc n v k ton phi b tr ngi lm k ton trng, gm: 2.1. Cc n v k ton quy nh ti phn I ca Thng t ny tr cc n v k ton c khi lng cng vic k ton khng ln theo quy nh ca B qun l ch b tr mt

ngi lm k ton hoc ngi lm k ton kim nhim quy nh ti im 3.2 mc 3 phn II ca Thng t ny. 2.2. Cc n v thu, chi ngn sch nh nc thc hin cng tc k ton ngn sch cc cp. 2.3. n v s nghip, t chc c s dng kinh ph NSNN, n v d tr ca Nh nc, cc qu ti chnh khc ca Nh nc, t chc cng tc k ton theo cp d ton c xc nh l n v k ton theo quy nh ti khon 2 iu 48 Ngh nh s 128/2004/N-CP ngy 31/5/2004 ca Chnh ph, gm: a/ n v k ton cp I; b/ n v k ton cp II; c/ n v k ton cp III. 2.4. Cc B, c quan ngang B, c quan trc thuc Chnh ph c t chc n v k ton cp I, cp II v cp III, cc S qun l ngnh a phng c t chc n v k ton cp I, cp II v cp III t chc cng tc k ton nh mt n v k ton. Ring i vi cc n v quc phng, an ninh, c yu, vic b tr ngi lm k ton trng do B Quc phng, B Cng an, Ban c yu ca Chnh ph quy nh sau khi tho thun vi B Ti chnh. 3. B tr ngi lm ph trch k ton Cc n v k ton c b tr ngi lm ph trch k ton. 3.1. Cc n v k ton quy nh ti mc 2 phn II ca Thng t ny nu khuyt ngi lm k ton trng th Th trng n v k ton phi b tr ngay ngi lm k ton trng. Trng hp cha c ngi tiu chun v iu kin quy nh ti phn III ca Thng t ny b tr lm k ton trng th c php b tr ngi lm ph trch k ton. Ch c b tr ngi lm ph trch k ton trong thi hn ti a gi chc l mt nm ti chnh, sau phi b tr ngi lm k ton trng. Trng hp sau mt nm b tr ngi lm ph trch k ton m ngi ph trch k ton vn cha tiu chun v iu kin b tr lm k ton trng th phi tm ngi khc tiu chun, iu kin b tr lm k ton trng hoc thu ngi lm k ton trng. Ring i vi cc n v k ton thuc vng su vng xa theo qui nh ca php lut th c th ko di thi gian ph trch k ton nhng phi c kin thng nht bng vn bn ca c quan ti chnh ng cp 3.2. Cc n v c khi lng cng vic k ton khng ln theo quy nh ca B qun l tr cc n v thu, chi NSNN cc cp quy nh ti im 2.2 mc 2 phn II ca Thng t ny ch b tr mt ngi lm k ton hoc mt ngi lm k ton kim nhim c php b tr ngi lm ph trch k ton. Ngi c b tr lm ph trch k ton trong trng hp ny khng b hn ch v thi gian lm ph trch k ton.

3.3. Cc n v k ton cp III c t chc b phn k ton trc thuc m Th trng n v k ton cp trn n v k ton cp III quyt nh th b phn k ton trc thuc cng c php b tr ngi lm ph trch k ton. 4. Thu ngi lm k ton trng n v s nghip, t chc khng s dng kinh ph NSNN c thu doanh nghip dch v k ton hoc ngi c ng k kinh doanh dch v k ton lm k ton trng. n v s nghip c s dng kinh ph NSNN c th thu ngi lm k ton trng v do ngi i din theo php lut ca n v k ton quyt nh. 5. Quan h gia k ton trng, ngi ph trch k ton vi trng phng, ph phng k ton 5.1. Nhng n v k ton b nhim ngi lm k ton trng hoc c ngi ph trch k ton th khng b nhim Trng phng hoc Trng ban k ton. K ton trng hoc ngi ph trch k ton s ng thi thc hin cc chc nng nhim v quy nh cho Trng phng, Trng ban k ton. 5.2. nhng n v k ton m cng tc k hoch, ti chnh v thng k khng tch thnh mt b phn ring bit th k ton trng hoc ngi ph trch k ton m nhim c vic t chc ch o cng tc k hoch, ti chnh v thng k. 5.3. i vi cc n v c khi lng cng vic k ton ln c th b nhim chc danh k ton trng ng thi b nhim Ph phng (hoc Ph ban) k ton. Ph phng (hoc Ph ban) k ton l ngi gip vic cho k ton trng thc hin nhim v c giao. III- TIU CHUN V IU KIN C B NHIM LM K TON TRNG, PH TRCH K TON HOC C THU LM K TON TRNG 1. Tiu chun v iu kin c b nhim lm k ton trng 1.1. Tiu chun c b nhim lm k ton trng: a- V o c phm cht t tiu chun v phm cht o c qui nh i vi cn b cng chc hoc vin chc. - C phm cht o c ngh nghip trung thc, lim khit, c thc chp hnh v u tranh bo v chnh sch, ch kinh t, ti chnh v php lut ca Nh nc. b- V trnh chuyn mn nghip v

- i vi n v k ton quy nh ti im 1.1 mc 1 Phn I n v cp ngn sch cp trung ng v n v ngn sch cp tnh, k ton trng phi c trnh chuyn mn, nghip v v k ton t trnh i hc tr ln; n v cp ngn sch khc k ton trng phi c trnh chuyn mn, nghip v v k ton t bc trung cp tr ln; - i vi cc n v k ton cn li n v cp Trung ng v n v cp tnh, k ton trng phi c trnh chuyn mn, nghip v v k ton t trnh i hc tr ln; n v k ton cp khc phi c trnh chuyn mn, nghip v v k ton t bc trung cp tr ln. c- V thi gian cng tc thc t lm k ton - i vi chc danh k ton trng yu cu t trnh i hc tr ln th thi gian cng tc thc t v k ton t nh l 2 nm -i vi chc danh k ton trng yu cu trnh chuyn mn, nghip v bc trung cp hoc trnh cao ng th thi gian cng tc thc t v k ton t nht l 3 nm. 1.2. iu kin c b nhim lm k ton trng: a- C tiu chun quy nh ti im 1.1 mc 1 phn III ca Thng t ny; b- C Chng ch bi dng k ton trng theo qui nh ti Quy ch v t chc bi dng v cp Chng ch k ton trng ban hnh theo Quyt nh s 43/2004/Q-BTC ngy 26/4/2004 hoc Chng ch bi dng k ton trng c cp trc ngy 26/4/2004 theo quy nh ti Quyt nh s 159 TC/CKT ngy 15/9/1989 v Quyt nh s 769 TC/Q/TCCB ngy 23/10/1997 ca B trng B Ti chnh. c- Khng thuc cc i tng nhng ngi khng c lm k ton quy nh ti iu 51 ca Lut K ton.

2. Tiu chun v iu kin c b nhim lm ph trch k ton Ngi c b nhim lm ph trch k ton phi c cc tiu chun quy nh v o c ngh nghip v trnh chuyn mn nghip v quy nh cho k ton trng nhng cha c tiu chun v thi gian cng tc thc t v k ton hoc cha c Chng ch bi dng k ton trng quy nh ti tit b im 1.2 mc 1 phn III ca Thng t ny.

3. Tiu chun v iu kin ca ngi c thu lm k ton trng

3.1. C Chng ch hnh ngh k ton theo quy nh ti iu 57 ca Lut K ton hoc Chng ch kim ton vin quy nh ti iu 13 ca Ngh nh s 105/2004/NCP ngy 30/3/2004 ca Chnh ph v Kim ton vin c lp; 3.2. C Chng ch bi dng k ton trng nh quy nh ti tit b im 1.2 mc 1 phn III ca Thng t ny; 3.3. C ng k kinh doanh dch v k ton, c ng k hnh ngh k ton hoc ng k hnh ngh kim ton trong doanh nghip dch v k ton, kim ton; 3.4. Khng thuc cc i tng nhng ngi khng c lm k ton quy nh ti iu 51 ca Lut K ton. 4. Trng hp n v c khi lng cng vic k ton khng ln, th k ton trng n v cp trn c th c b nhim lm k ton trng kim nhim n v k ton cp di, ngi phi tiu chun v iu kin qui nh cho k ton trng n v k ton cp trn. IV- TH TC B NHIM, BI MIN, THAY TH K TON TRNG, PH TRCH K TON; THU V CHM DT HP NG VI NGI C THU LM K TON TRNG 1. Th tc v thi hn b nhim k ton trng hoc ph trch k ton 1.1. n v k ton thuc hot ng thu, chi ngn sch trung ng phi lp h s ngh b nhim k ton trng trnh B trng B Ti chnh b nhim; cc n v k ton thuc hot ng thu, chi ngn sch a phng do cp no b nhim Ph Th trng n v th cp b nhim k ton trng, hoc ph trch k ton; 1.2. n v s nghip do c quan Nh nc thnh lp t cn i thu- chi, t chc c s dng kinh ph ngn sch nh nc, n v d tr ca Nh nc, cc qu ti chnh khc ca Nh nc, t chc b my k ton theo cc cp d ton (n v k ton cp I, n v k ton cp II, n v k ton cp III) vic b nhim hoc giao nhim v k ton trng hoc ph trch k ton, nh sau: a/ n v k ton cp I thuc trung ng, n v s nghip do c quan Nh nc thnh lp t cn i thu - chi thuc trung ng lp h s ngh b nhim k ton trng, ph trch k ton trnh B trng, Th trng c quan ngang B, c quan thuc Chnh ph b nhim hoc giao nhim v; b/ n v k ton cp I thuc a phng lp h s ngh b nhim k ton trng, ph trch k ton trnh Ch tch U ban nhn dn cp b nhim hoc giao nhim v; c/ n v k ton cp II, III lp h s ngh b nhim k ton trng, ph trch k ton trnh cp c thm quyn b nhim Ph Th trng n v b nhim hoc giao nhim v;.

1.3. Cc n v k ton do Hi ng nhn dn cc cp qun l vic b nhim k ton trng hoc ph trch k ton do Ch tch Hi ng nhn dn cc cp quyt nh. 1.4. Cc n v k ton khc, k ton trng, ph trch k ton do Th trng n v k ton b nhim. 1.5.V thi hn b nhim k ton trng hoc ph trch k ton khng b hn ch v thi gian. Ring cc n v k ton qui nh ti im 1.1, 1.2 mc 1 phn IV nu trn l 5 nm. Th tc b nhim li thc hin nh th tc b nhim li qui nh cho lnh o n v. 2. Th tc k hp ng thu ngi lm k ton trng 2.1. Cc n v k ton quy nh ti mc 4 phn II ca Thng t ny thu ngi lm k ton trng l c nhn hnh ngh k ton hoc doanh nghip dch v k ton phi k hp ng bng vn bn theo quy nh ca php lut. Trc khi k hp ng thu lm k ton trng, n v k ton i thu phi lp h s trnh cp c thm quyn b nhim k ton trng quy nh ti mc 1 phn IV ca Thng t ny chp thun; trng hp n v s nghip do nh nc thnh lp vic thu ngi lm k ton trng khng phi k hp ng lm vic m ch k hp ng lao ng trong c qui nh cc iu khon lin quan n vic thu lm k ton trng ti n v theo qui nh ca php lut 2.2. Chi ph thu lm k ton trng theo tho thun trong hp ng thu ngi lm k ton trng. 3. Th tc bi min, thay th k ton trng, ph trch k ton, chm dt hp ng vi ngi c thu lm k ton trng 3.1. Cp no b nhim k ton trng, ph trch k ton th cp c quyn bi min, thay th k ton trng, ph trch k ton. Trnh t, th tc bi min, thay th k ton trng, ph trch k ton thc hin theo trnh t, th tc b nhim k ton trng, ph trch k ton. 3.2. Ngi c thu lm k ton trng nu vi phm cc quy nh trong hp ng th b chm dt hp ng thu lm k ton trng. Th tc chm dt hp ng thu ngi lm k ton trng thc hin nh th tc k hp ng thu lm k ton trng vi c nhn trc tip c thu hoc doanh nghip dch v k ton, kim ton c thu. V- PH CP K TON TRNG, PH TRCH K TON 1. K ton trng ca cc n v k ton quy nh ti mc 1 phn I, im 2.1 mc 2 phn I ca Thng t ny c hng mc ph cp chc v tnh bng mc ph cp chc v ca Trng phng (Trng ban) ca n v, cng thm ph cp trch nhim cng vic mc 1 h s 0,1 so vi mc lng ti thiu chung theo quy nh ti tit d2 im d mc 7 iu 6, Ngh nh s 204/2004/N-CP ngy 14/12/2004 ca Chnh ph v ch tin lng i vi cn b, cng chc, vin chc v lc lng v trang.

V d: Ch Nguyn Th B l vin chc thuc bin ch Vin nghin cu thc n gia sc thuc S Nng nghip v pht trin nng thn tnh Bc giang. Ch B xp loi vin chc loi A2 h s lng (mi) bc 1: 4,40. Ngy 1/4/2005 ch B c b nhim l K ton trng ca Vin, mc ph cp Trng phng h s 0,5. Vic tnh ph cp k ton trng cho ch B c tnh nh sau: Ph cp k ton trng: 0,5 + 0,1 = 0,6 Lng ch B c hng: 290 000 x (4,4 + 0,6) = 1450 000 2. Ph trch k ton ca cc n v k ton quy nh ti mc 1 phn I, im 2.1 mc 2 phn I ca Thng t ny c hng mc ph cp chc v ca Trng phng (Trng ban) ca n v. 3. K ton trng v ph trch k ton cc n v cn li cn c vo mc ph cp k ton trng, mc ph cp ph trch k ton quy nh ti mc 1, 2 phn V ca Thng t ny vn dng ph hp vi hot ng ca n v. 4. Trng hp mt ngi va c b nhim lm k ton trng n v k ton cp trn, va lm k ton trng n v k ton cp di (cp II, III) th c hng mc ph cp quy nh cho k ton trng n v k ton cp trn. VI- T CHC THC HIN 1. Cc n v k ton c trch nhim: 1.1. Phi b nhim hoc c ngi c tiu chun, iu kin lm k ton trng hoc ph trch k ton ti n v theo quy nh ti Ngh nh s 128/2004/N-CP v hng dn ti Thng t ny; 1.2. Thc hin cc quy nh v th tc b nhim, bi min, thay th k ton trng, ph trch k ton hoc cc qui nh v thu lm k ton trng theo quy nh ca Thng t ny; 2. B, c quan ngang B, c quan thuc Chnh ph, UBND tnh, thnh ph trc thuc Trung ng c trch nhim: 2.1. Ch o, hng dn cc c quan, n v, t chc trin khai thc hin vic b tr, th tc b nhim, bi min, thay th, xp ph cp k ton trng, ph trch k ton hoc thu ngi lm k ton trng theo quy nh ca Nh nc v hng dn ca Thng t ny. 2.2. Phi hp vi cc Hc vin, Trng i hc v cao ng c chuyn ngnh o to ti chnh, k ton, kim ton, Hi k ton v kim ton Vit Nam t chc cc lp bi dng k ton trng b nhim ngi lm k ton trng ng tiu chun v iu kin theo qui nh ca Thng t ny.

2.3. i vi cc n v k ton hin ang c Trng phng hoc Trng ban k ton th xem xt li, nu tiu chun, iu kin th b nhim ngay lm k ton trng, nu thiu iu kin th chuyn thnh ngi ph trch k ton. 3. B Ti chnh c trch nhim: 3.1. Ch tr nghin cu, hng dn b sung tiu chun, iu kin, th tc b nhim, min nhim, thay th k ton trng, ph trch k ton, thu ngi lm k ton trng theo quy nh ca Lut K ton, Ngh nh 128/2004/N-CP v Thng t ny. 3.2. Phi hp vi B Ni v kim tra vic thc hin b nhim, min nhim, thay th v xp ph cp k ton trng, ph trch k ton, thu lm k ton trng trong cc c quan, n v, t chc trong lnh vc k ton nh nc theo quy nh ca Thng t ny. VII- IU KHON THI HNH 1. Cn c vo ni dung qui nh ti Thng t ny, cc B, c quan ngang B, c quan thuc Chnh ph, U ban nhn dn tnh, thnh ph trc thuc Trung ng ch o cc c quan, n v t chc thc hin vic b nhim, min nhim, thay th v xp lng k ton trng, ph trch k ton, thu ngi lm k ton trng theo ng qui nh ca Nh nc. 2. Thng t ny c hiu lc sau 15 ngy k t ngy ng cng bo. Ch ph cp k ton trng, ph trch k ton qui nh ti Thng t ny tnh hng t ngy 01/10/2004. Trong qu trnh thc hin nu c kh khn, vng mc cc B, ngnh, a phng, n v phn nh kp thi v Lin B B Ti chnh B Ni v nghin cu gii quyt . KT. B TRNG B NI V Th trng ( k) Nguyn Trng iu KT. B TRNG B TI CHNH Th trng ( k) Trn Vn T