The ACCA to CPA Vietnam conversion exam is a top priority for many ACCA members who want to officially possess the authority to sign audit reports in the domestic market. According to data from the Vietnam Association of Certified Public Accountants (VACPA), the number of international members registering for the Vietnamese legal knowledge exam is growing steadily, reflecting the trend of standardizing competence. Circular 91/2017/TT-BTC.
Mastering the ACCA to CPA conversion exam process in Vietnam helps financial professionals optimize their study time and ensure compliance with ethical and legal requirements. This article from MAN – Master Accountant Network provides a detailed roadmap to help you effectively conquer this prestigious certification. Don't miss the latest information on exam exemption policies and application requirements for the 2025-2026 period below.
Content of the exam for converting from ACCA to CPA Vietnam
According to Circular 91/2017/TT-BTC of the Ministry of Finance, individuals holding an ACCA certificate are recognized as having equivalent professional value. However, to obtain a CPA Vietnam certificate and practice as an auditor, candidates are required to pass an examination assessing their knowledge of domestic business law and environment.
The ACCA to CPA Vietnam conversion exam tests the ability to apply legal regulations to accounting, auditing, and tax practices. This is a necessary technical barrier to ensure that international experts are familiar with the Vietnamese accounting standards system (VAS/VFRS) and tax regulations.
| No. | Examination area | Key content |
| 1 | Economic Law & Enterprise Law | The 2020 Enterprise Law, the Investment Law, the Competition Law, and economic contracts. |
| 2 | Finance & Financial Management | Capital management, financial statement analysis, and corporate financial risk management. |
| 3 | Taxation & Tax Administration | Value Added Tax (VAT), Corporate Income Tax (CIT), Personal Income Tax (PIT), Contractor Tax, and the current Tax Administration Law. |
| 4 | Financial Accounting & Management | Vietnamese Accounting Standards (VAS) and guiding circulars (Circular 200/2014). |
| 5 | Auditing & Assurance Services | Vietnamese Auditing Standards (VSA), professional ethics, and quality control procedures. |
The exam duration depends on the number of sections the candidate registers for, after deducting any exempted subjects. Candidates taking all 5 sections have 180 minutes; those taking 4 sections have 145 minutes; and those taking 3 sections have 110 minutes.
Exam format and timeline for 2025-2026
The ACCA to CPA conversion exam in Vietnam is conducted in a centralized (offline) written exam format, ensuring transparency according to national standards. The Ministry of Finance presides over and announces the official results. Typically, the detailed exam schedule is issued about 1-2 months before the exam. Based on data from recent years, the expected schedule is as follows:
2025: The exam will take place from November 22, 2025 to December 22, 2025. The list of eligible candidates will be posted no later than November 15, 2025.
2026 (Projected): The ACCA to CPA Vietnam 2026 conversion exam will continue to be held in the fourth quarter (November – December 2026).
- June – August 2026: Official announcement regarding exam instructions has been issued.
- September – October 2026: Applications for the exam are being received during the peak period.
- December 2026: The exams will be held centrally in Hanoi and Ho Chi Minh City.
Candidates planning to take the exam in 2026 need to update their knowledge of new laws that will come into effect from 2025 to ensure accurate practical understanding.
How many points are needed to pass the ACCA to CPA Vietnam conversion exam?
The scoring system is 100 points per section. However, the passing score in the ACCA to CPA Vietnam conversion exam is not fixed but depends on whether the candidate is exempt from the combined subjects. ACCA members should note this point when setting study goals.
| Target group | Conditions for combined subjects | Minimum score required to pass |
| Group 1 | I have passed the TX/F6 and LW/F4 modules in the Vietnamese version of the ACCA program. | From 42 points or more |
| Group 2 | Achieve only one of the two subjects, TX/F6 or LW/F4, in the Vietnamese version. | From 56 points or more |
| Group 3 | Failed both TX/F6 and LW/F4 in the Vietnamese version. | From 70 points or more |
The higher score for group 3 aims to ensure that candidates have a deep understanding of the country's legal system before receiving their official professional license.
Location and fees for the ACCA to CPA conversion exam in Vietnam.
The examination board will organize the exams in two major economic centers, Hanoi and Ho Chi Minh City, to ensure strict supervision. Candidates should carefully check the specific location on their individual examination card.
- Northern region: Academy of Finance (69 Duc Thang Street, Bac Tu Liem District, Hanoi).
- Southern region: University of Finance and Marketing, 27 Tan My Street, Tan Thuan Tay Ward, District 7, Ho Chi Minh City.
The participation fee for the ACCA to CPA Vietnam conversion exam is VND 2,000,000 per candidate. This fee covers the organization, printing, and grading of the exam. Candidates can pay directly at the application receiving point or transfer the money when registering online.
The examination board will refund the fees to candidates who are ineligible or who withdraw their application within 10 days of the official announcement of the list of eligible candidates.
Exam exemption policy for ACCA members.
The biggest advantage of taking the ACCA to CPA Vietnam conversion exam is the subject exemption policy jointly implemented by the Ministry of Finance and ACCA globally. This significantly reduces exam pressure for candidates who have already completed specialized subjects related to the Vietnamese market.
Specific cases eligible for exam exemption:
- Exemption from the subjects Economic Law and Business Law: I have passed the LW/F4 exam in the Vietnamese version of the ACCA program.
- Exemption from the Taxation and Tax Administration course: I have passed the TX/F6 exam (Vietnamese version) in the ACCA program.
If you plan to take the exam in 2026, you should take the ACCA combined subjects early to reduce the workload for the official CPA exam.
Application form for the conversion exam ACCA to CPA Vietnam What do we need?
Circular 22/2024/TT-BTC has simplified administrative procedures, abolishing the requirement to submit certified copies of Citizen Identity Cards or Passports for exams starting from 2025.
The application documents for the ACCA to CPA Vietnam conversion exam include:
- Exam registration form: It must be verified by the employing unit, with a photograph affixed and stamped with an official seal.
- Copy of ACCA certificate: Includes a certified Vietnamese translation.
- Member Confirmation: Documents proving full membership status in ACCA.
- Resume: Confirmation from the agency or local authority of residence.
- Passport photo and envelope: Three 3x4 photos (taken within the last six months) and two stamped envelopes.
Candidates can submit their applications directly to VACPA or register online at http://dvctt.mof.gov.vnFor the 2026 exam, you should start preparing your application from August 2026 to allow time for review.
Conclude
The ACCA to CPA conversion exam in Vietnam affirms your status as an expert in the domestic financial market. Combining the global mindset of ACCA with a deep understanding of Vietnamese law creates a significant competitive advantage for senior management careers.
Maintaining compliance after certification requires a robust internal control system. MAN – Master Accountant Network provides professional internal audit setup services, helping to optimize processes and manage risks. The MAN team, holding both ACCA and CPA Vietnam certifications, is committed to delivering the highest practical value.
If you need an internationally standardized internal audit solution for your 2025-2026 roadmap, contact MAN – Master Accountant Network for consultation.
Other services
- Financial statement audit services
- Internal audit services
- Internal Control System Assessment Service
- Auditing services on request
- Professional tax audit services
- Construction auditing services
- Completed project settlement audit service
Service contact information at MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- Email: man@man.net.vn
Content production by: Mr. Le Hoang Tuyen – Founder & CEO MAN – Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.
Frequently Asked Questions about the ACCA to CPA Conversion Exam in Vietnam
Will the ACCA to CPA Vietnam conversion exam in 2026 have any changes to its format?
The exam structure remains stable according to Circular 91, but the content is updated to include new laws such as the 2024 Land Law and global minimum tax regulations.
Can affiliate members take the conversion exam?
The regulations require applicants to be official members (Members). Affiliates need to complete the PER and pay the fee to achieve Member status before submitting their application.
The regulations require applicants to be official members (Members). Affiliates need to complete the PER and pay the fee to achieve Member status before submitting their application.
The deadline is usually 30 days before the exam date. You should expect to complete your application by October 2026.
