MOF licensed
Ministry of Finance Certificate #157
Qualified chief accountant service for your enterprise
Vietnamese law requires enterprises to appoint a qualified Chief Accountant holding a Chief Accountant training certificate under Article 54 of the Law on Accounting (or a Person in Charge of Accounting in the first 12 months). Our qualified professionals serve as your statutory Chief Accountant: co-signing your financial statements and supporting your legal representative in bank and tax authority dealings.
MOF licensed
Ministry of Finance Certificate #157
200+
FDI Clients Served
14+ Years
Specialized Accounting Experience
Under the Law on Accounting 88/2015/QH13 (Articles 50.2 and 53), FDI enterprises in Vietnam must appoint a Chief Accountant (or designate a Person in Charge of Accounting in the first 12 months) who holds a Chief Accountant training certificate and meets Article 54 qualification standards, or hire an outsourced Chief Accountant service.
Instead of hiring a full-time local Chief Accountant, our Nominee Chief Accountant service provides a qualified professional from our MOF-licensed firm (MOF #157/KDKET). This role carries personal legal responsibility for organizing accounting work and co-signing financial statements.
Your appointed Chief Accountant co-signs the financial statements (Law on Accounting, Article 29) and supports the legal representative in dealings with the Department of Taxation, while bank signing authority follows the bank's registration with the legal representative.
We review your company structure, current accounting setup, and legal requirements to determine the scope of the appointment.
A qualified professional meeting Article 54 standards is assigned based on your industry, language needs, and operational complexity.
We prepare the appointment letter and update the Chief Accountant details in your tax registration information where required.
Where required by your internal controls, the appointed Chief Accountant is registered for accounting signature verification with your company's bank(s) alongside the legal representative.
Your Chief Accountant co-signs financial statements, reviews reports, and supports the legal representative during tax inspections.
"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 qualified professionals to your company, we're putting our firm's 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.

Guide to VAS and Circular 99/2025, the IFRS roadmap, statutory audits, Chief Accountant rules and periodic reporting for foreign-invested companies in Vietnam.
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Chief Accountant rules for FDI in Vietnam: the 12-month limit for a person in charge of accounting, qualifications, personal liability and Circular 99/2025.
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Analyze foreign legal representative liabilities in Vietnam: statutory residency, personal liability, tax exit suspensions, and dual representative strategies.
Read articleYes. Under Articles 50.2 and 53 of the Law on Accounting (No. 88/2015/QH13), enterprises in Vietnam must appoint a Chief Accountant (or designate a Person in Charge of Accounting in the first 12 months) who holds a Chief Accountant training certificate and meets Article 54 standards, or hire a Chief Accountant service. Non-compliance is subject to administrative penalties under current regulations.
Yes, provided they meet the Article 54 qualification standards (accounting qualification, Chief Accountant training certificate, and 2 to 3 years of practical accounting experience) and hold a valid Vietnamese work permit or work permit exemption.
A Nominee Chief Accountant fulfills the statutory Chief Accountant duties (co-signing financial statements, supporting tax authority dealings, and coordinating bank accounting signatory registration where required) while our accounting team handles the daily operations. This is significantly more cost-effective than hiring a full-time Chief Accountant in-house, especially for SMEs.
Yes. We handle the entire transition to ensure there's no gap in legal coverage, and update the Chief Accountant details in your tax registration information.
The Chief Accountant is legally responsible for organizing accounting work and co-signing financial statements under Vietnamese law. By law, the person appointed or hired as Chief Accountant must meet the qualification standards under Article 54 of the Law on Accounting (including a Chief Accountant training certificate), and an outsourced service provider must be an accounting services enterprise or household business under Article 56.1.
Not sure where to begin?
Our CPA-licensed team will handle the appointment, registration, and ongoing representation, so you stay fully compliant.