Regulatory Alerts2005-12-31 | 63/2005/QĐ-BTCAdded · Updated
Decision No. 63/2005/QD-BTC on the Issuance of the Accounting Regime for Securities Investment Funds
The Minister of Finance issued Decision No. 63/2005/QD-BTC to establish a unified accounting regime for Securities Investment Funds across Vietnam, replacing previous guidelines. This regulation mandates that fund management companies transition their accounting systems to the new standards effective January 1, 2006, following a closing of accounts on December 31, 2005. It further requires the strict separation of accounting operations between individual funds and the managing companies, with designated officials responsible for overseeing compliance.
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