[Workshop] Circular 99/2025/TT-BTC: Key changes and their impact on 2026 Financial Statements

Workshop overview

As Vietnam accelerates institutional reforms, enhances transparency, and progressively aligns with international standards in the fields of finance and accounting, improving the legal framework governing corporate accounting has become an inevitable requirement.

On 27 October 2025, the Ministry of Finance officially issued Circular No. 99/2025/TT-BTC, a new regulation providing guidance on the corporate accounting regime, replacing Circular No. 200/2014/TT-BTC and related regulations. This marks a significant milestone in the modernization of Vietnam’s accounting system, aiming to enhance transparency, consistency, and closer alignment with international practices.

Effective from 1 January 2026 and applicable to fiscal years commencing on or after this date, Circular 99 introduces a number of noteworthy changes, ranging from accounting principles and chart of accounts to accounting documents and financial statement presentation. These changes not only affect how enterprises recognize and present financial information but also impose higher requirements for standardization, comparability, and the overall quality of financial reporting.

On 16 July, Forvis Mazars Vietnam will host a workshop in Ho Chi Minh City, presented by Nga Ngo, Deputy General Director - Audit & Assurance Services, and Thao Nguyen, Director - Audit & Assurance Services. Both speakers bring extensive experience in audit and assurance services, supporting a wide range of multinational and domestic clients operating in Vietnam.

The workshop is designed to help businesses quickly understand these regulatory changes, assess their practical implications, and proactively prepare for the 2026 financial reporting period in an increasingly integrated global business environment.

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Event details

• Time: 2:00 PM - 5:00 PM, Thursday, 16 July 2026
• Venue: Forvis Mazars Ho Chi Minh Office, 9th Floor, Viet Dragon Tower, 141 Nguyen Du Street, Ben Thanh Ward, Ho Chi Minh City
• Language: Vietnamese
• Please submit your questions via the registration link to have them addressed during the event

Who is speaking?

Nga Ngo, Partner, Audit & Assurance, Forvis Mazars Vietnam

Nga brings approximately 20 years of experience in external audit at Forvis Mazars Vietnam, serving international, multinational, and local companies across manufacturing, consulting, services, logistics, and non-governmental organisations. She serves as technical supervisor and audit lead across engagements, overseeing audit processes, ensuring compliance with technical standards, and providing advisory insights to the Board of Management.

Thao Nguyen, Director, Audit & Assurance, Forvis Mazars Vietnam

Thao has more than 21 years of experience in external audit, including 8 years at Forvis Mazars Vietnam. She provides accounting and auditing services to international, multinational, and local companies across manufacturing, consulting, property development, services, and logistics.

What will be discussed?

The workshop covers the full scope of changes introduced by Circular 99/2025/TT-BTC, structured across two main content blocks:

Overview: Key differences between Circular 200/2014/TT-BTC and Circular 99/2025/TT-BTC, what changes and what stays the same

Key Changes in Accounting Standards and Practice:

• Updates to accounting principles and their application
• Revised chart of accounts, additions, deletions, and reclassifications
• Changes to accounting documentation and accounting book requirements
• Accounting treatments for specific transactions (covered across two sessions)
• Revised financial statements structure, presentation, and disclosure requirements

The workshop closes with a structured case discussion and open Q&A, giving participants the opportunity to raise specific scenarios relevant to their own reporting obligations.

Who should attend?

This workshop is intended for CFOs, Chief Accountants, Finance Managers, Accounting Managers, and professionals working in internal control and financial reporting. It is particularly relevant for teams currently preparing for their 2026 financial statements, or organisations undergoing system and process updates in response to the new circular.

Agenda