Vietnam Association of Certified Public Accountants
VAA was established in 1994 as the first professional accountancy organization (PAO) in Vietnam under Decision 12-TTg by the Prime Minister of Vietnam and formally named as the Vietnam Association of Accountants and Auditors under Decision 35/2004/BNV as authorized by the Minister of Home Affairs. VAA’s objectives are to unite organizations and individuals involved in the accountancy practice to develop the profession; upgrade professional skills; uphold ethics for Vietnam’s management of economic and financial issues, and integration into the community of accountancy bodies around the world. Membership with VAA is voluntary. In addition to being a member of IFAC, VAA is a member of the ASEAN Federation of Accountants (AFA).
Statements of Membership Obligations (SMOs)
The Statements of Membership Obligations form the basis of the IFAC Member Compliance Program. They serve as a framework for credible and high-quality professional accountancy organizations focused on serving the public interest by adopting, or otherwise incorporating, and supporting implementation of international standards and maintaining adequate enforcement mechanisms to ensure the professional behavior of their individual members.
Assessment of SMO fulfillment is in progress.
IFAC bears no responsibility for the information provided in the SMO Action Plans prepared by IFAC member organizations. Please see our full Disclaimer for additional information.