Implementing the plan registered with the Ministry of Finance, A&C Auditing and Consulting Co., Ltd. held a second fresh course to update knowledge for its audit assistants, auditors and certified auditors from 23 to 25 May 2018. Auditors in Hanoi, Nha Trang, Can Tho branches also can attend this program via conference call system.. The topics covered in this update include:

• Professional Ethic Standards;
• Corporate governance requirements applicable to public entities and sanctions for administrative violations in securities field and stock market;
• Audit standards;
• Some amendments in Enterprise Law.

In the morning of 23 May 2018, Mr. Nguyen Chi Dung – Senior Partner made a presentation on Professional Ethic Standards. Due to the importance and practicality of this topic, not only auditors but also audit assistants and consultants of A&C were required to attend. Especially, during this section, Mr. Nguyen Chi Dung brought in many practical circumstances for discussion and clarified questions and concerns of the auditors.

Mr. Nguyen Chi Dung – Senior Partner made a presentation on Professional Ethic Standards

In the afternoon of the same day, the topics on corporate governance requirements applicable to public entities and sanctions for administrative violations in securities fields and stock market were presented by Mr. Nguyen Dich Thanh – Deputy Director of Research and Development - Ho Chi Minh Stock Exchange (HOSE). This topic is important and practical to all attendants since A&C is qualified to audit the public entities. During this section of the course, Mr. Thanh introduced new legal documents on securities, financial instruments and operation of securities market. With his profound knowledge and experience, he also cleared up many questions arising from attendants on public entity management and typical violations in securities field.

Auditors are listening to the lessons.

The second day of the course gave focus on intensive audit standards, including VSA 260 - Communication with those charged with governance, VSA 265 - Communicating deficiencies in internal control to those charged with governance and management, VSA 300 - Planning an audit of financial statements, etc.

On the final day thereof, contents related to the Enterprise Law were presented by Dr. Duong Kim The Nguyen – School of Law – University of Economics Ho Chi Minh City.

The knowledge update to auditors is an annual program to ensure the qualification of audit personnel. At the end of this second update in 2018, the program was highly appreciate by all attendants because it brought a lot of important and practical knowledge./.

Trung Thanh.