Trithucviet Company Limited (TTV) organizes a Seminar on “Enterprise Accounting Regime under Circular No. 99/2025/TT-BTC dated 27 October 2025”

Trithucviet Company Limited (TTV) organizes a Seminar on “Enterprise Accounting Regime under Circular No. 99/2025/TT-BTC dated 27 October 2025”

On December 5, 2025 (Friday), Trithucviet Company Limited (TTV) successfully organized the seminar titled “Enterprise Accounting Regime under Circular No. 99/2025/TT-BTC dated 27 October 2025” – the regulation that replaces Circular No. 200/2014/TT-BTC and several other important accounting provisions. The event took place at Cadre Academy – Campus 2, 30/4 Street, Thu Dau Mot Ward, Ho Chi Minh City, from 08:00 a.m. to over 5:30 p.m.

The seminar was designed to help enterprises fully grasp the major changes under the new accounting regime and prepare for the transition of their accounting systems starting from early 2026. The event attracted a large number of Chief Accountants, Chief Financial Officers, and accounting managers from various types of enterprises and business sectors such as manufacturing, trading, services, construction, and real estate across Ho Chi Minh City and neighboring provinces. This strong participation reflects the high level of interest within the business community regarding significant changes introduced by the new accounting regime, especially as Circular No. 99/2025/TT-BTC directly affects the chart of accounts, accounting vouchers, methods of recognition, and the presentation of financial statements.

The seminar was honored to have the participation and keynote presentation of Dr. Ha Thi Ngoc Ha, one of the leading reputable experts in the field of accounting and auditing in Vietnam. In addition to her extensive research experience and many years of professional training, she has also held several important positions in the industry:

• Vice President in charge of professional affairs of the Vietnam Association of Certified Public Accountants (VACPA).
• Former Deputy Director of the Department of Accounting and Auditing Regulations (now the Department of Accounting and Auditing Management and Supervision) – Ministry of Finance.

With her extensive experience and strong professional background, Dr. Ha Thi Ngoc Ha delivered an insightful presentation on accounting for economic and financial transactions, preparation of financial statements, as well as the practical application of Circular No. 99/2025/TT-BTC.

Summary of key contents of the Seminar:

1. At the beginning of the program, Tri Thuc Viet (TTV)’s expert presented an overview of the issuance of Circular No. 99/2025/TT-BTC, with the objective of inheriting the relevant provisions of Circular No. 200/2014/TT-BTC while addressing existing limitations and increasing flexibility for enterprises in organizing their accounting work. The Circular also adopts certain international standards, with many provisions aligned with the International Financial Reporting Standards (IFRS), marking an initial step in Vietnam’s roadmap toward IFRS adoption in the coming years. This Circular applies to all types of enterprises, while small and medium-sized enterprises may opt to apply it but must remain consistent throughout the financial year.
2. One key reform emphasized is that enterprises are now allowed to proactively design and adjust accounting vouchers and ledger templates, provided they comply with the Law on Accounting and ensure transparency for inspection and reconciliation. Regulations concerning the preparation, signing, and delegation of authority for signing accounting documents are clarified, especially restricting chief accountants from signing under authorization improperly.
3. Regarding the chart of accounts, Circular No. 99/2025/TT-BTC introduces significant changes: removing several old sub-accounts, adding accounts that meet modern management needs (such as 1383, 215, 2295, 332, 2413, 2414…), and revising the titles of some accounts to make them clearer and easier to understand. These changes have a considerable impact on enterprise accounting systems and therefore received substantial attention.
4. The financial statements system is also updated with many new indicators such as biological assets, held-to-maturity investments, investment impairment provisions, long-term taxes, dividends – profits payable, etc. Meanwhile, disclosure requirements are expanded and more clearly defined, helping financial statements present a more transparent and comprehensive view of the enterprise’s situation.
5. Finally, the transition provisions are thoroughly guided to assist enterprises in preparing for application from January 1, 2026. The content includes converting account balances according to the new account list, adjusting items related to BCC capital contributions, dividends – profits payable, and methods for handling provisions for major repairs of fixed assets.

The discussion session at the end of the program took place in an open, lively, and positive atmosphere among the participants, mainly focusing on difficulties in implementing the new chart of accounts, presenting items on financial statements, and the transition process under the transitional provisions.

Tri Thuc Viet (TTV)’s experts and Dr. Ha Thi Ngoc Ha provided clear explanations for each issue. In addition, the experts and lecturers analyzed and compared key changes in the new accounting regime with the previous one, including converting account balances from the old system (under Circular No. 200/2014/TT-BTC) to the new system (under Circular No. 99/2025/TT-BTC). They also provided practical and easy-to-understand examples to help accountants effectively apply the new accounting regime starting from the 2026 financial year.

With the enthusiastic presentations and dedicated explanations from Dr. Ha Thi Ngoc Ha and TTV’s experts, the complex contents of Circular No. 99/2025/TT-BTC were clarified in a manner that is “easy to understand – easy to implement – compliant with regulations,” bringing practical value to the participants.

Tri Thuc Viet (TTV) is committed to continuing to accompany partners, clients, and the business community through upcoming training courses and seminars on taxation, accounting, and corporate consulting.

Author: Trithucviet Company Limited (TTV)