Lawyer Tran Van Toan, Khanh Hung Law Office – Hanoi Bar Association answers this issue as follows:
In Article 52 of the 2015 Accounting Law guided by Article 19 of Decree No. 174/2016/ND-CP stipulating cases of not being allowed to work as accountants, including cases where people are banned from practicing accounting under a court judgment or decision. Have legal efficiency; people being prosecuted for criminal liability; people who are serving a prison sentence or have been convicted of one of the crimes of violating the economic management order, or crimes related to positions related to finance or accounting but have not had their criminal records erased.</p >
Answering the questions asked by Mr. Le Viet Tam, criminal prosecution is the act of holding responsible those who commit socially dangerous acts that the Penal Code defines as criminals. criminal acts they commit according to the crimes and penalties prescribed in the Penal Code.
A person being prosecuted for criminal liability is a person who is being subjected to criminal proceedings such as prosecution and investigation by agencies conducting proceedings; prosecution and trial. During this time, the person being prosecuted for criminal liability may be detained or banned from leaving the place of residence (on bail).
Thus, while the person is being prosecuted for criminal liability, even if the If the agency conducting the proceedings applies preventive measures in the form of temporary detention or ban from leaving the place of residence (on bail), then they (the person prosecuted for criminal liability) are not allowed to work as accountants according to the provisions of Clause 2, Article 52. Accounting Law.
Regulations on suspended sentences
According to Clause 1, Article 65 of the 2015 Penal Code (amended and supplemented in 2017 ), when imposing a prison sentence of no more than three years, based on the offender’s personal identity and extenuating circumstances, if it is deemed that it is not necessary to serve the prison sentence, the court shall grant a suspended sentence and set probation period from 1 year to 5 years and perform obligations during the probation period according to the provisions of the Law on Execution of Criminal Judgments.
According to the provisions of Article 88 of the Law on Execution of Criminal Judgments 2019 case regarding the labor and education of people receiving suspended sentences. If the person receiving a suspended sentence is an employee, if they are allowed to continue working at the enterprise, they will be assigned a job that meets supervision requirements. Education, salary and other benefits suitable to the job they undertake, are counted in their working time according to the provisions of law.
Compare the above regulations of the Ministry Criminal Law, Law on Execution of Criminal Judgments, Law on Accounting, in addition to cases where the Court’s effective judgment or decision prohibits the convicted person from practicing accounting and other cases of not being allowed to work as an accountant according to the Law. stipulated in Article 52 of the Accounting Law guided by Article 19 of Decree No. 174/2016/ND-CP, there are no other regulations prohibiting people with suspended sentences from working as accountants during the probation period.</ p>
