• Minors;
  • Persons who are managers, executives in the same accounting unit;
  • Storekeepers and cashiers in the same accounting unit;
  • Persons assigned the task of regularly buying and selling assets in the same accounting unit;

Except in the case of a private enterprise, an individual-owned limited liability company and other non-state-owned enterprises and microenterprises in accordance with the law on supporting small and medium-sized enterprises

  • Persons declared restricted or loss of civil act capacity by the court;
  • Persons who are executing measures must go to compulsory education facilities and compulsory detoxification facilities;
  • Persons who are prohibited from practicing accounting practice under legally effective judgments or decisions of courts;
  • Persons who are being examined for penal liability;
  • Persons who are serving imprisonment sentences or have been convicted of one of the crimes infringing upon the economic management order, crimes relating to position related to finance and accounting but the criminal records have not been cleared;
  • Father, mother, foster father, foster mother, wife, husband, children, adopted children, siblings of the legal representative, head, director or general director and of deputy's heads, deputy directors or deputy general directors in charge of finance-accounting and chief accountants in the same accounting unit;

*Except for private enterprises, limited liability companies owned by an individual, enterprises of other types without a state capital and is a micro-enterprise in accordance with the law on supporting small and medium enterprises

Legal basis:

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