On the occasion of the 28th anniversary of AASC Auditing Day (September 14, 1993 - September 14, 2021) and the 30th anniversary of AASC's start-up day, also the Vietnam Auditing Industry Start-up Day (September 21, 1991 – September 21, 2021) the Editorial Board would like to introduce the Organizing Committee's article on the meaning of September 14 - AASC Auditing Day:

Going back in time 30 years ago, an important milestone was April 1, 1991, the day when the Office of the Council of Ministers announced the opinion of the Chairman of the Council of Ministers agreeing to establish 2 companies operating in the areas of Accounting and Auditing are: Accounting Service Company and Accounting Auditing Service Company. More than 1 month later, on May 13, 1991, the Minister of Finance signed Decision 164 on the establishment of an accounting service company and Decision No. 165 on the establishment of an Accounting Inspection Service Company under the Ministry of Finance. Ministry of Finance, the first event for the formation and development of today's AASC Auditing Firm and Vietnam's independent auditing industry.

On September 14, 1991, the Minister of Finance issued Decision No. 365-TC-QD-TCCB on the charter on organization and operation of the accounting service company with 5 chapters and 19 articles. This Charter is the first legal document of the first Accounting and Auditing Company in Vietnam.

One week later, on September 21, 1991, the Ministry of Finance held a press conference to introduce the activities of the two Accounting Service Companies and the Auditing Service Company. This is considered the start-up day of the Independent Auditing Industry in Vietnam.

After 2 years, on September 6, 1993, the Accounting Service Company received a notice from the Planning Commission about the opinion of the Prime Minister allowing the addition of the audit task and the renaming of the Accounting Service Company became an Accounting and Financial Consulting Services Company (AASC).

On September 14, 1993, the Minister of Finance signed Decision No. 639 on supplementing the audit task and renaming the Accounting Service Company to the Consulting Company in Finance, Accounting and Auditing (AASC). The former of today's AASC Auditing Firm Co., Ltd.

Eight years later on September 14, 2001, at the Hanoi Opera House, AASC was honored to receive the Third Class Labor Medal, the first noble award that the Party and State gave to the Accounting Company, Independent audit of the home country. Former Chairman of the National Assembly then, Minister of Finance, Mr. Nguyen Sinh Hung personally presented this noble award to AASC and tasked the company to develop into a leading company in the Independent Auditing Industry of Vietnam. Up to now, we have the right to be "proud" to have performed and successfully completed the tasks assigned by the State, with the position of the "first, leading company in the system of Auditing Companies, independent audit of Vietnam", worthy of the comments of the Chairman of the National Assembly Mr. Vuong Dinh Hue then was the State Auditor General in 2011.

On September 14, 2005 at No. 2 Brick Lane, Hanoi, on the occasion of the 12th anniversary of the Company's approval by the Prime Minister to change the name of the Accounting Service Company to the Consulting Services Company in Finance, Accounting and Auditing (AASC) and additional audit duties, to prepare for the 15th anniversary of AASC establishment and receive the Second Class Labor Medal. The company has upgraded the building at No. 1 Le Phung Hieu from 6 floors. At the same time, the Company's Party Committee, the Company's Board of Directors, the Company's Trade Union Executive Committee have decided to take September 14 every year as the AASC Auditing Day.

In particular, in 2018 on the occasion of the 25th anniversary of AASC Auditing Day, the Company's Board of Directors decided to organize the AASC Auditing Day on September 14, 2019 in Australia to recreate the context of the first AASC Director Mr. Pham Huy Doan at that time was attending cooperation negotiations with E&Y International Audit from September 6, 1993.

After more than 30 years of construction and development since May 13, 1991, AASC Auditing Firm has organized many events such as: The 29th Anniversary of the Ministry of Finance's press conference to introduce the activities of the two companies accounting and auditing firm (September 21, 1991 - September 21, 2020), successfully organized activities to celebrate the 30th anniversary of AASC's establishment (May 13, 1991 - May 13, 2021) with the mission and first position, to be the leader in the system of Vietnamese auditing firms and make an important contribution to the construction of socialism to protect the Fatherland, to build an independent audit industry Valuation developed strongly.

We celebrate the AASC Auditing Day on September 14 this year in the difficult and complicated context of the Covid 19 pandemic, appreciating the extremely important role of the Vaccine Strategy, which has attracted the attention of the City Council. Members of the Board of Directors, Chairman of the Members' Council, AASC Party Committee, and the Board of Directors of AASC Auditing Firm have advised the Vietnam Association of Certified Public Accountants to report to the Ministry of Finance on professional solutions to promptly perform the tasks. , audit service, submit to the Government to direct the Ministry of Health to pay attention to vaccination for the team of auditors, price appraisers, audit staff and employees of the Independent Auditing Industry. At the same time, proactively report to the Party Committee of the Ministry of Finance, request the Trade Union of the Ministry of Finance to develop a vaccination plan for public union members. The task of vaccinating AASC employees is determined by the Board of Directors to perform with the highest responsibility, in the fastest time to ensure the prevention of epidemics as well as to ensure business operations, management, uninterrupted administration. Vaccination at this time is extremely urgent but also extremely difficult. With the strong participation from the Board of Directors to the entire Board of Directors of the Company, the Executive Committee of AASC Audit Firm's Union has completed the goal of vaccination for all officers, auditors and employees of the Company.

Facing the difficulties of the pandemic, most businesses had to reduce or interrupt production. The salary and bonus regimes for employees are also affected. Although we know it is a common difficulty, but we AASC people are once again confident and proud that this year the benefits for employees have not changed compared to the past. The Board of members, the Board of Directors of the Company always take care and listen to the opinions of employees, even the smallest, such as: When working online, we still maintain a meal plan for auditors and assistant auditors to perform the contract, promptly decide on expenses related to ensuring the health of officials, auditors and employees of the Company, visits and encouragements to employees and relatives of AASC employees.

These are the constant and timely attention and encouragement and are valuable vaccines to ensure the safety of themselves and their family members of AASC employees, and are policies to help employees firmly believe in their work. best complete accounting, auditing and appraisal tasks.

We are more confident and proud to successfully realize the aspiration of AASC people which is the spirit of national pride: AASC of Vietnam, of the Independent Auditing Industry, of the Valuation Industry has been, is and will be completed. historical mission is to be the first accounting and auditing firm "to be the leader in the system of auditing firms in Vietnam".


Some historical documents and pictures of September 14: