Theo quy định tại Điều 56 Luật Kế toán 2015, khi thuê dịch vụ làm kế toán, dịch vụ làm kế toán trưởng thì phải được lập thành hợp đồng bằng văn bản theo quy định của pháp luật.

Article 56. Hiring accounting services and chief accountant services

1. Accounting units may sign contracts with accounting service enterprises or accounting service households to hire accounting services or chief accountant services according to the provisions of law.

2. Hiring accounting services and chief accountant services must be made into a written contract according to the provisions of law.

3. The accounting unit that hires accounting services or chief accountant service is responsible for providing fully, promptly and truthfully all information and documents related to the work of hiring accountants or hiring employees. Chief accountant and fully and promptly pay accounting service fees as agreed in the contract.

4. The person hired as chief accountant must meet the standards and conditions specified in Article 54 of this Law.

5. Enterprises, households providing accounting services and people hired as accountants or chief accountants must be responsible for accounting information and data as agreed in the contract.