10 sir KIEN KE TOAN, KIEM TOAN NOI BAT ]XAM20a8
(Do Tap chi Ke toan binh chon)
I
Dai hoi Idn thur 15, Lien doan lie toan cac nude ASEAN da dupe t6 chiie tai Gia cac ta, Thu d6 nude Cong boa Indonexia vdi ehii di: Vai tro dong luc ciia ke' loan trong quan tri va on dinh boat d6ng ciia doanh nghiep: Thacb thiic, trach nhiem va nhung kinh nghiem til thuc te". Tham dtt dai hoi c6 hon 1.500 dai bi^u den til 10 to chiic thanh vien chinh thiie va 4 to chirc thanh vien lien ket.Dai hoi da thao lujln nhieu van di quan trpng ciia nghe ke toan nhu vai tro ke' toan trong quan tri doanh nghiep, trong nang cao hieu qua kinh doanh; kha nang hai hoa ehuan mire ke' loan giiia cac nu6e ASEAN;
tang cuong hop tac dao tao nghe nghiep va phat trien thi trucmg dich vu ke' toan va kiem toan trong khu vuc... Doan Viet Nam tham dir Dai hoi vdi sO' lupng gan 20 thanh vien tir cac to chiic thanh vien ciia Hoi ke' toan va Ki^m toan ca phia Bac va phia Nam, do PGS.TS Dang Van Thanh, Phd ehii tieh Hoi lam Truong doan. Thay mat Doan Dai bi^u ciia Hoi Ke' toan va Kiem toan Viet Nam, Ong Dang Van Thanh da cd bai tham luan tai Dai hoi ve "Phat trien thi trucmg dich vi ke toan va kiem toan trong khu vuc va kha nang, phuong thilc hop tac dao tao giiia cac nude".
2
Dai lipi I^n thuf hai cua Hoi hanh nghe kiem toan Viet Nam (VACPA) da t6 chiic tai Ha N6i.Tham du dai hOi cd hon 100 dai bieu la cac kiem toan vien doc lap hanh nghe trong ea nude. Dai hoi da danh gia hpat ddng ciia HOi, ciia nghe kiem toan trong th&i gian viia qua, ban phuong hudng va bien phap day manh hpat dOng trong thdi gian tdi. Dai hoi da bSu Ban cha'p hanh nhiem ky 2 do Ong TrSn Van Ta, nguyen Thii truong BO Tai ehi'nh,T6ng giam dd'c Tdng cong ty dSu tu va kinh doanh vO'n nha nude lam ehii tieh.
3
Ky niem 20 nam (1988-2008) ngay ban hanh \An ban phap ly dau tien ve ke toan a Viet Nam. Dd la Phap lenh ke toan va thong Ite, Van ban phap ly ed gia tri cao nha't d Viet Nam Mn diu tien dupe Qud'c hoi thOng qua va Chii tieh HOi ddng nha nude (nay la Chii tieh nude) cOng b6' ngay 10/5/1988, cd hieu luc thuc hien tii 1/1/1989.Phdp lenh ke' toan va tbO'ng ke dupe ban hanh da tao lap khuOn kh6 phap ly cho hpat dOng ke' toan trong di^u kien d6i mdi vk cai each kinh te'. Day Ik n6n tang v^ 1^ diiu kien de' sir nghiep ke' toan ciia Viet Nam dupe cai tie'n tfir nam 1990 va cai cSeh iokn diSn, triet d^ tir nam 1994, phu hop va thoa man yeu eSu d6i hoi cua eOng eude ddi mdi ciia da't nude. D6ng thdi, cung \k nin tang cho sir ra ddi ciia Luat K^toSn nam 2003.
4
Viet Nam ky thoa thuan ve dich vu ke toan va kiem toan vdi cac nude trong khu vuc.Ngay 22/8/2008, Thii tudng Chinh phii da ddng y ndi dung Thoa thuan khung ASEAN thiia nhan lan nhau ve dich vu ke' toan va ki^m toan. Thira iiy quyen cua Chinh phu, Bd Cdng thuong da ky thoa thuan tren tai H6i nghi B6 trucmg kinh te' cac nude ASEAN ISn thii 40 tai Singapor. Bp Tai chinh dupe giao nhiem vu ehii tri cilng cac Bd nganh tri^n khai thuc hien thoa thuan. Theo thoa thuan, eae nude ASEAN se tao lap thi trucmg ehung v^ dich vu kg' toan va kiem toan tren eo so thira nhan lin nhau giiia bai boac timg nhdm quoc gia. Day la ke't qua cua cac eudc thao luan va trao ddi giita cac td chu;c thanh vien cua Lien doan ke'toan cac nude ASEAN (AFA) va dac biet la tCr ket qua Dai hdi lan thii: 14 cua AFA t6 chiic tai H^ Ndi nam 2005.
• '/fi/i (/ii-'/(i /niii •')iiiiii J(<
5
truong toan c L B K e t o a n quoc da dupe cung CO va ddi mdi phuong thuc va hinh thurc hoat dong, dupe cac hdi vien ho hdi tham gia va danh gia cao. Cau lac bp da chan chinh ve t6 chiic, sang Ipc hoi vien, tao su lien lac va lien ket vdi cac hdi vien chat che hon Cau lac bp da to chiic thanh cdng hai ky sinh boat: Ky sinh boat Idn thu: 31 tai thanh phd Viing Tau (ngay 14- 15/3/2008) vdi chii d^ "Hoan thien va phat trien he thd'ng chu^n muc ke' toan Viet Nam" va Ky sinh boat ISn thii 32 tai thanh phd Ha Long (ngay 09-10/8/2008) vdi chii de "Ke' toan truong trong CO che' kinh te' ddi mdi". Hdi vien tham gia sinh hpat kha ddng va ndi dung sinh hoat kha thiet thuc de cd nhOng kien nghi vdi nha nude ve chu^n muc ke'toan va vai tro, vi the'ke'toan truong trong CO che' kinh te' mdi.8
Lanh dao Lien doan ke toan cac nude Chau A - Thai Binh Duong (CAPA) da den tham va lam viec vdi Hoi Ke toan va Kiem toan Viet Nam. Lanh dao cao cap cua CAPA da chia se kinh nghiem vdi VAA, tim hieu hoat ddng cua VAA va bay to san sang hd trp va tao dieu kien de' VAA gia nhap CAPA trong thdi gian g&i nha't.6
Hoat dong ddi ngoai va quan he quoc te cua Hoi Ke toan va Kiem toan ngay cang phat trien. Cac Td chu:e nghg nghiep qud'c te' quan tam tdi Hdi nghe nghiep K^toan va Kiem toan Viet Nam nhieu hon. Nhi^u eudc tiep xiic giiia Hoi Ke' toan va Kiem toan Viet Nam vdi cac td chiic nghe nghiep The' gidi va khu vuc nhu Lien doan ke' toan the' gidi (IFAC, Lien doan ke' toan cac nude Chau a Thai Binh Duong (CAPA), Hiep hdi Ke' toan cdng chiing Anh (ACCA), Hiep hdi Ke'toan cdng chiing tic (CPAA).
Sau ACCA la CPAA da md van phong dai dita tai Viet Nam...
7
K y n i e m 4 5nam (1963- 2008) ngay thanh lap Khoa K£' toan, Hoc vien Tai chinh. Nhi^u the' he thay va tro da trudng thanh tir mai tnidng than yeu qua bao thdi ky ciia 45 nam. Hien tai Khoa dang ed 50 giang vien co hiiu, 10 giang vien thinh giang, trong dd cd 2 giao su, 3 phd giao su, 12 tie'n sT va 30 thac sT. Tinh den thang 8/2008 Khoa da tham gia dao tao va cap bang td't nghiep cho 10.239 cu nhan dai hpe nganh ke' toan he chinh quy, tap trung; 2773 eit nhan cao ding nganh kfi^toan, 775 cit nhan nganh ke' toan he chuyen tu, 23.593 cii nhan ke'toan he tai chiic, 885 thac sT, 106 tien sT chuyen nganh ke'toan...
9
Hudng dSn ke toan ddi vdi cong ty chumg khoan. Thdng tu 95/2008/Tr- BTC quy dinh va hudng dSn ke' toan ip dung dd'i vdi cdng ty chiing khoan. Thdng tu quy dinh va hudng dan ke' toan ddi vdi cac boat ddng mua bdn chiing khoan, dai ly ban chiing khodn, cdng ty chiing khoan...,.'/ff/> r/ii -'/ir'/"fiit 'ytifiH iW!)
10
Thanh lap mdi cac t6 churc thanh vien ciia Hoi Ke todn va Kiem toan Viet Nam.03/07/2008, thkih lap Chi hdi Ke toan cdng ty TNHH Tu va'n VFAM;
14/08/2008, thanh lap Hdi Ke' toan tinh Thii Nguyen; 23/12/2008, thanh lap Chi hdi K6' todn Dai hpe Ndng nghiep Ha Ndi.
