On September 27, 2026, the Ministry of Finance issued Official document No. 13460/BTC-QLKT regarding guidance on implementing inspection and supervision in the field of accounting. This document is not merely an administrative notice, nor does it establish a set of new operating standards. Rather, it calls on businesses to understand the importance of data and accounting records, thereby strengthening compliance with regulations related to finance and accounting.
A shift in mindset: From "dealing with inspections" to "being ready for inspections"
🔸Prioritize online and remote inspections: Government agencies will rely on electronic data to conduct monitoring instead of traditional on-site inspections.
🔸Mechanisms to encourage business compliance: Enterprises, household businesses, and individual business owners who comply well with the law will be exempt from on-site inspection.
🔸The focus on “availability” in the 2026-2027 period: In implementing Decision No. 948/QD-TTg dated May 27, 2026 of the Prime Minister on the national action plan for information exchange for tax purposes, the Ministry of Finance emphasizes the needs to strengthen the inspection and monitoring of the availability of accounting documents during the 2026-2027 period. This necessitates that businesses organize their accounting data and records in a complete, systematic manner, ensuring that they are readily available for provision when required.
Key areas that need to be organized and controlled to ensure businesses are always prepared
According to the guidance Appendix attached to Official Document 13460/BTC-QLKT, the regulatory agencies will focus on auditing businesses based on four key pillars: Preservation and storage of accounting documents, Accounting entries and the chart of accounts, Financial statements and asset inventory, and Accounting organizational structure.
To ensure the availability of documentation and readiness for inspections, businesses should note the following:
Pillar 1: Preservation and storage of accounting documents
- Ensure that documents are archived within the timeframe of 12 months from the end of the fiscal year (according to the Accounting Law 2015 and Decree 174/2016/ND-CP).
- Records should be organized chronologically and by accounting period; the location, method, and organization of storage must ensure the security of both paper records and electronic data.
- Clearly define storage periods (05 years, 10 years, permanent) and have transparent records of handling any loss or destruction that may occur.
Pillar 2: Accounting entries and the chart of accounts
- Review the application of the accounting system and ensure correct accounting practices in accordance with current regulations (such as Circular 99 / 2025 / TT-BTC, Circular 133 / 2016 / TT-BTC, Circular 58 / 2026 / TT-BTC).
- Ensure the seamlessness of opening, recording, closing, printing, and correcting accounting records in accordance with legal requirements.
Pillar 3: Financial statements and asset inventory
- Ensure that financial statements are prepared based on fully substantiated accounting data, reconciled with accounting records and supporting documents, and comply with applicable accounting regulations and standards, as well as timely submission/disclosure procedures.
- Conduct periodic asset inventories and prepare convincing reports addressing discrepancies between actual and book values.
Pillar 4: Accounting organizational structure
- Appoint a qualified accountant or accounting service provider.
- Standardize the appointment and replacement records for the Chief Accountant, paying particular attention to ensuring complete job handover record when there is a change in personnel.
(Any errors, if identified, will be assessed against the applicable penalty framework under Decree No. 41 / 2018 / ND-CP, as amended and supplemented by Decree No. 132 / 2026 / ND-CP).
For details, please refer to the appendix to Official Document 13460 here.
Expertis' strategic recommendations for businesses.
In light of the trend towards stricter financial and accounting discipline and increased proactiveness in corporate governance, Expertis recommends that businesses proactively establish an "Internal accounting control system" today, following these 3 steps:
- Set up a ready-to-use digital storage system: Digitizing and categorizing all documents, ledgers, and financial statements allows businesses to extract data within hours when audits are requested, instead of searching everywhere, or even finding documents that do not comply with regulations.
- Review the entire accounting system and legal basis: Check the implementation of new Circulars (such as Circular 99 / 2025 / TT-BTC, Circular 58 / 2026 / TT-BTC) and compare the record-keeping and archiving process with Decree No. 41 / 2018 / ND-CP , and Decree No. 132 / 2026 / ND-CP to eliminate unnecessary administrative errors.
- Standardize and hand over personnel records: Standardize accounting personnel records and review all handover documents during personnel appointments/changes to protect the business from any specialized inspections or audits.
A good accounting system doesn't depend on whether a business organizes its own accounting department or uses accounting services. What's important is responsibilities, processes, and data between the parties must be clearly defined. Compliance with the law is not about "dealing with government agencies," but rather about how businesses proactively protect their own assets and sustainable development.