People who are not allowed to work as accountants are based on this Article 19 Decree No. 174/2016/ND-CP as follows:

People who cannot work as accountants

1. Cases specified in Clauses 1 and 2, Article 52 of the Accounting Law.

2. Biological father, biological mother, adoptive father, adoptive mother, wife, husband, biological children, adopted children, siblings of the legal representative, of the head, of the director or general director and of the deputy head, deputy director or deputy general director in charge of finance - accounting, chief accountant in the same accounting unit, except private enterprises and limited liability companies owned by an individual, the enterprise is of another type without state capital and is a micro-enterprise according to the provisions of law on support for small and medium-sized enterprises.

3. People who are managers, administrators, storekeepers, treasurers, and people assigned to regularly buy and sell assets in the same accounting unit, except in the same private enterprise or liability company. Limited liability owned by an individual and other types of enterprises that do not have state capital and are micro enterprises according to the provisions of law on supporting small and medium enterprises.

The cases specified in Clause 1, Clause 2 Article 52 Accounting Law as follows:

People who cannot work as accountants

1. Minors; People who have been declared by the Court to have limited or lost civil act capacity; people who are subject to measures of being sent to compulsory educational establishments or compulsory detoxification establishments.

2. People who are banned from practicing accounting under a legally effective judgment or decision of the Court; people being prosecuted for criminal liability; People who are serving a prison sentence or have been convicted of one of the crimes of violating the economic management order or position-related crimes related to finance or accounting but have not had their criminal records erased.

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According to the above regulations, if considering the blood relationship, there is no restriction that the biological uncle is not allowed to work as an accountant in a 2-member LLC because the nephew is the legal representative. However, you need to consider the remaining cases of not being allowed to be accountants to determine accurately.