Ms. Nguyen Thi Kim Ngan She is the Co-founder and CEO of MAN – Master Accountant Network, and the leading expert in the related-party transaction (transfer pricing) advisory division of the company. She is a Certified Public Accountant (CPA) in Vietnam, certified by the Ministry of Finance, and also holds an ASEAN Certified Public Accountant (ASEAN CPA) certification – a special professional background particularly suited to cross-border related-party transactions and FDI enterprises.

Expertise and qualifications
Ms. Nguyen Thi Kim Ngan's professional competence is evidenced by verifiable professional certifications and specialized training:
| Full name | Nguyen Thi Kim Ngan |
| Position | Co-founder – CEO, MAN |
| Certified Public Accountant (CPA Vietnam) | No. 4538/KTV – Issued by the Ministry of Finance (2018) |
| ASEAN Professional Accountants | ASEAN CPA – ACPACC-VN.0006036 (2022) |
| In-depth training | Converting Financial Statements from VAS to IFRS (Smart Train, 2025) |
| Area of responsibility | Consulting services for related-party transactions (transfer pricing), auditing, and taxation. |



Why are these certificates important for affiliate marketing?
Transfer pricing, or related-party transactions, requires expertise in auditing, financial analysis, and understanding international standards. Ms. Ngan's qualifications fully meet all three requirements:
- Certified Public Accountant (CPA Vietnam): the foundation for analyzing, comparing, and standardizing financial data (benchmarking) – the core element when preparing documentation for determining transfer pricing. Decree 132/2020 and Decree 20/2025.
- ASEAN CPA: a certification recognized within the ASEAN bloc, particularly suitable for cross-border related-party transactions., FDI enterprises and multinational corporations.
- Converting VAS to IFRS: helps process and reconcile financial statements according to both Vietnamese and international standards – essential when preparing financial reports. Master File and Local File for multinational corporations.
Role at MAN and Affiliate Services
In her role as CEO and lead expert, Ms. Nguyen Thi Kim Ngan directly leads MAN's related party services, including:
- Related-party transaction compliance consulting according to the latest regulations (Decree 132/2020, 20/2025, 255/2026).
- Prepare documentation to determine transfer pricing.: Local File, Master File, Country-by-Country Profit Reporting.
- Representing and supporting businesses during transfer pricing audits.: Explanation to the tax authorities and Protect related party transaction records.
- Optimizing tax obligations in related-party transactions. legally and safely.
Frequently Asked Questions
Who is in charge of the Affiliate Trading service at MAN?
Ms. Nguyen Thi Kim Ngan – Co-founder and CEO of MAN, Certified Public Accountant (CPA), and ASEAN CPA – directly leads the related party (transfer pricing) advisory division.
What certifications does Ms. Nguyen Thi Kim Ngan possess?
She holds Auditor Certificate No. 4538/KTV issued by the Ministry of Finance, ASEAN CPA certificate (ACPACC-VN.0006036), and a certificate for converting financial statements from VAS to IFRS.
Why is the ASEAN CPA certification important for transfer pricing?
The ASEAN CPA is recognized within the ASEAN bloc, suitable for cross-border related-party transactions and FDI enterprises – the main group required to prepare related-party transaction documentation.
Is it possible to verify Ms. Ngan's certificate?
Yes. Auditor Certificate No. 4538/KTV issued by the Ministry of Finance (verifiable through the list of practicing auditors); ASEAN CPA certificate No. ACPACC-VN.0006036 issued by the ACPACC Committee.




