At article 11, Decree No.  105/2013/ND-CP dated September 16, 2013 of the Government on penalizing administrative violations in accounting and independent audit, pescribe :

1. A fine between VND 5,000,000 and 10,000,000 for any of the following acts:

a) Failing to observe the accounting examination decisions of competent bodies;

b) Failing to supply or supplying insufficiently to the examination teams accounting records related to the examination contents.

2. A fine between VND 10,000,000 and 15,000,000 for any of the following acts:

a) Failing to observe or incompletely observing the conclusions of the examination teams;

b) Failing to conduct accounting examinations of subordinate accounting units for three consecutive years.