Nominee Chief Accountant
Licensed CPA Representation for Your Enterprise
Vietnamese law requires every company to appoint a Chief Accountant holding a valid CPA certificate. Our licensed CPAs serve as your statutory Chief Accountant — authorized to sign your financial reports, interact with banks, and represent your company before tax authorities.
CPA Licensed
Ministry of Finance Certificate #157
200+
FDI Clients Served
14+ Years
Specialized Accounting Experience
Why You Need a Nominee Chief Accountant
Under the Law on Accounting 88/2015/QH13, every FDI enterprise in Vietnam must legally appoint a Chief Accountant holding a valid CPA certificate. This mandate applies regardless of your company size or revenue.
Instead of hiring an expensive full-time local CPA, our Nominee Chief Accountant service provides a licensed expert (MOF #157/KDKET). This role carries personal legal liability for the accuracy of your financial statements.
Your appointed CPA acts as the authorized signatory for your bank accounts. They sign your annual financial reports and serve as your official representative before the General Department of Taxation.
What We Handle
- Legally authorized to sign financial statements and tax reports
- Registered as Chief Accountant with local tax authority
- Direct liaison with banks for account signatories
- Interaction with tax inspectors during audits
- Quarterly compliance review meetings
- Advisory on changes to accounting policies and VAS updates
How We Handle Your Registration
Eligibility Review
We review your company structure, current accounting setup, and legal requirements to determine the scope of the appointment.
CPA Assignment
A CPA from our team is assigned based on your industry, language needs, and operational complexity.
Official Registration
We prepare the appointment letter and register the Chief Accountant with your local tax authority.
Bank Authorization
The appointed CPA is registered as an authorized signatory at your company's bank(s).
Ongoing Representation
Your CPA signs financial statements, reviews reports, and represents your company during tax inspections.
What You'll Receive
Legal Appointment
- CPA-licensed Chief Accountant designation
- Appointment letter drafting (English & Vietnamese)
- Registration with local tax authority
- Bank signatory authorization
Ongoing Services
- Signature on annual financial statements
- Quarterly compliance review meetings
- Representation during tax inspections
- Advisory on accounting policy changes
Reporting
- Annual financial statement review and signing
- Coordination with independent auditor
- Management letter review
- Regulatory compliance confirmation
"A Chief Accountant in Vietnam isn't just someone who records transactions — they're the person who legally vouches for your company's financial integrity. When we appoint one of our CPAs to your company, we're putting our license on the line. That's why we take accuracy very seriously."
David Nguyen
Partner & Director
CPA License #3868 — Ministry of Finance, Vietnam · 14+ years in audit, tax, and FDI consulting. Ex-auditor. Specialist in complex corporate structures and manufacturing FDI.
Guides & Updates

Vietnam Accounting & Reporting Compliance for Foreign-Invested Enterprises
VAS framework, Circular 99/2025, statutory audit, and Chief Accountant rules. All FDI reporting obligations with deadlines and penalties explained.
Read Article
Chief Accountant in Vietnam: FDI Appointment Rules, Qualifications & Outsourcing
Chief Accountant is mandatory for FDI companies within 12 months of incorporation. Qualifications, liability, outsourcing options, and Circular 99/2025.
Read Article
Foreign Legal Representatives in Vietnam: Personal Liability Risks & The Dual Representative Strategy
Foreign legal representatives in Vietnam face administrative penalties reaching VND 150 million (~USD 6,000) for work permit violations (Decree 12/2022/ND-CP, A
Read ArticleFrequently Asked Questions
Yes. Under Article 53 of the Law on Accounting (2015), every enterprise in Vietnam must appoint a Chief Accountant who holds a valid accountant practising certificate. Non-compliance can result in administrative fines of up to VND 30-50 million.
Yes, but they must hold a valid Vietnamese CPA certificate and meet specific residency requirements. In practice, most FDI enterprises appoint a local Vietnamese CPA through a nominee service.
A Nominee Chief Accountant fulfills the statutory requirements (signing reports, bank authorization, tax authority interaction) while our accounting team handles the daily operations. This is significantly more cost-effective than hiring a full-time CPA, especially for SMEs.
Typically 2-3 weeks from contract signing to official registration with the tax authority and bank authorization.
Yes. The change requires formal notification to the tax authority and bank. We handle the entire transition to ensure there's no gap in legal coverage.
The Chief Accountant is legally liable for the accuracy of financial records and reports under Vietnamese law. This is precisely why this role requires a licensed CPA — and why you need a firm with proper licensing to provide this service.
Not sure where to begin?
Appoint Your Chief Accountant Today
Our CPA-licensed team will handle the appointment, registration, and ongoing representation — so you stay fully compliant.