UEH News

UEH and the Ministry of Finance Co-host Conference on Circular No. 99/2025/TT-BTC Guiding Corporate Accounting Regulations

11 Nov, 2025

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On the morning of November 11, 2025, the Department of Accounting and Auditing Regulations under the Ministry of Finance, in collaboration with the University of Economics Ho Chi Minh City (UEH), organized a training conference on the implementation of Circular No. 99/2025/TT-BTC, which guides corporate accounting regulations.

The training conference was held at UEH Campus A, with participation from universities, relevant government departments, professional organizations, and businesses from the southern region

Attending the conference from the Ministry of Finance were Mr. Trinh Duc Vinh – Deputy Director of the Department of Accounting and Auditing Regulations - Ministry of Finance (Chairman of the Conference), and Ms. Pham Thi Loan – Head of Division under the Department of Accounting and Auditing Regulation.

From UEH, the event was attended by Assoc. Prof. Dr. Bui Quang Hung – UEH Interim President; Dr. Tran Anh Hoa – Vice Rector of the UEH College of Business; the Dean's Board of the School of Accounting, and interested faculty members. The conference also welcomed representatives from provincial Departments of Finance and Tax Departments, the Ho Chi Minh City Stock Exchange (HOSE), educational institutions, professional accounting and auditing associations, chief financial officers, chief accountants, and accounting staff from various enterprises.

In his opening remarks, Mr. Trinh Duc Vinh, Deputy Director-General of the Accounting and Auditing Supervisory Department, shared: "Circular No. 99/2025/TT-BTC is a crucial step in the roadmap for reforming Vietnam's accounting system, serving as a transitional phase towards establishing the Vietnam Financial Reporting Standards (VFRS) based on convergence with International Financial Reporting Standards (IFRS). The Circular reflects a spirit of openness and flexibility, encouraging enterprises to apply accounting judgments based on the substance of transactions. This also places a demand on educational institutions, including UEH, to train students in analytical skills, the application of accounting principles, and professional judgment, preparing the future generation of accountants to adapt to new standards and technologies."

Mr. Trinh Duc Vinh delivered his opening remarks

Assoc. Prof. Dr. Bui Quang Hung, UEH Interim President, emphasized: "Circular No. 99/2025/TT-BTC marks a significant shift from a 'compliance-based mindset' to 'principle-based governance,' thereby empowering enterprises to be more proactive in organizing their accounting systems to ensure information transparency and align with international practices. With the vision as a multidisciplinary, research-oriented, and innovative university, UEH commits to partnering with the Ministry of Finance in disseminating policies, training high-quality accounting and finance human resources, connecting businesses, academia, and management agencies, and supporting the business community in adapting to the new accounting regulations. UEH believes that close collaboration between state agencies, the higher education system, and enterprises is the key to developing a sustainable, transparent, and globally integrated accounting and finance ecosystem in Vietnam."

Assoc. Prof. Dr. Bui Quang Hung spoke at the conference

Following the opening, Ms. Pham Thi Loan – Head of Division, Department of Accounting and Auditing Regulations (Ministry of Finance), presented an overview of the key new features of Circular No. 99/2025/TT-BTC. The Circular builds upon Circular 200 while addressing its practical limitations, gradually moving closer to international practices. The reforms focus on increasing flexibility for enterprises in organizing accounting documents, ledgers, and charts of accounts, and also expanding their autonomy in designing forms and accounting methods. This is accompanied by the requirement for enterprises to develop and adhere to internal accounting policies to ensure transparency and internal control.

The conference also covered in-depth topics such as accounting guidance for financial investments, business cooperation contracts (BCCs), biological assets, impairment provisions, accounting for liabilities, foreign currency transactions, and equity; principles for preparing financial statements during corporate divisions, separations, consolidation, merger of enterprises, along with regulations on converting opening balances and guidance on transitional provisions for the new accounting regime, effective from January 1, 2026.

Ms. Pham Thi Loan presented the new contents of Circular No. 99/2025/TT-BTC

In a spirit of academic exchange and in-depth discussion, the conference not only provided a space for delegates to gain a comprehensive and systematic update on Circular No. 99/2025/TT-BTC but also analyzed practical scenarios to clarify professional issues, ensuring that businesses understand how to implement them in practice.

Delegates engaged in discussion

Leveraging its role as a center for knowledge and policy practice, UEH will continue to partner with management agencies and the business community to update and effectively apply the new regulations of Circular No. 99/2025/TT-BTC through training, networking, specialized seminars, and in-depth consulting programs. This conference is a crucial first step, contributing to the promotion of extensive reforms in the legal framework for corporate accounting in the digital era.

Other images from the Conference:

The conference attracted keen interest from lecturers, staff, and accountants

Images from the discussion and Q&A session

Delegates took a commemorative photo

Pillars: Community Connection

Project: UEH Connecting

News, photos: UEH College of Business, Department of Communications and Partnerships