As a rule, the time limit for appointing chief accountants of accounting units in the state accounting field is 5 years, after that, it is required to follow the procedures for re-appointment of chief accountants. There is currently no maximum time to hold the position of chief accountant. According to Ms. Pham Minh Thu, her company is a one-member limited liability company with 100% state capital, under the Department of Agriculture and Rural Development of Nghe An, operating in the field of irrigation. Chief accountant of her company, was appointed chief accountant for the first time on October 1, 2008, the appointment period is 5 years. On October 1, 2013, she was continued to be re-appointed to the position of chief accountant, within 5 years. The period of holding the position of chief accountant in this case as of September 30, 2018 is a full 10 years (2 terms).
Through the receiving and responding system to the enterprise's recommendation, Ms. Thu would like to ask if the Department of Agriculture and Rural Development was allowed to continue to make a decision to re-appoint the chief accountant position for this case from October / 2018 again or not, or have to move to another position? Is there any document regulating the maximum time to hold the position of chief accountant of one member limited company?
Regarding this issue, The Ministry of the Interior answers as follows:
Clause 1, Article 35 of the Government's Decree No. 97/2015 / ND-CP dated October 19, 2015 on management of persons holding titles and positions in an enterprise that is a one-member limited liability company where 100% of the charter capital is held by the State Regulations: “The enterprise manager, upon the expiration of the prescribed term of appointment, must conduct the process of review, reappointment or not re-appointment. The chairperson of the Members 'Council, company president, members of the Members' Council and controller may be re-appointed for no more than 2 terms at a corporation, corporation or company ”.
Thus, in Decree No. 97/2015 / ND-CP only stipulates the appointment of no more than 2 terms at a corporation, general company or company for the title of Chairman of the Members' Council, Public President. company, members of the Members' Council, and supervisors.
Under the provisions of Clause 3, Article 20 of Decree No. 174/2016 / ND-CP dated December 30, 2016 of the Government detailing a number of articles of the Accounting Law, the time limit for appointing chief accountants of units accounting in the field of state accounting is 5 years, after which the procedures for re-appointment of chief accountants must be followed. This Decree does not specify the maximum time to hold the position of chief accountant.