Sanction of acts violating provisions on organization of accounting apparatuses, arrangement of accountants or hire of accountants

At article 14, 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 of between VND 5,000,000 and 10,000,000 for any of the following acts:

a) Failing to organize an accounting apparatus; failing to appoint accountants or hire accounting service-providing organizations or individuals to perform the accounting work according to regulations;

b) Appointing accountants who are banned by law from working as accountants;

c) Appointing accountants who fail to satisfy the prescribed criteria, conditions;

d) Hiring organizations or individuals that fail to meet the criteria, conditions for practicing accountancy or fail to register business according to regulations to provide accounting services for the units.

2. A fine between VND 10,000,000 and 20,000,000 for any of the following acts:

a) To arrange persons who are responsible for managing the accounting units concurrently working as accountants, storekeepers, cashiers or purchasing or selling property, except for private enterprises and individual business households;

b) Arranging chief accountants who fail to meet the prescribed criteria or conditions;

c) Hiring chief accountants who fail to meet the prescribed criteria or conditions;


Support on line

028.6283.3918 0942.05.04.07 0914.19.07.07
Chính sách bảo mật thông tin |
Giấy phép kinh doanh số : 0308929524 cấp ngày : 29/05/2009 bởi Sở Kế Hoạch và Đầu Tư TP.Hồ Chí Minh
Người đại diện: ông Thủy Ngọc Thu