Number of violations against regulations on organization of accounting

Violations against regulations on organization of accounting apparatus, appointing or hiring accountant. Violations against regulations on creation and presentation of financial statement. Violations against regulations on submission and disclosure of financial statements

 

PENALTIES FOR ADMINISTRATIVE VIOLATIONS IN THE FIELDS OF ACCOUNTING

According to the provisions of Decree 41/2018/ND-CP dated March 12, 2018

--------------------------

 

Num

VIOLATIONS

PENALTIES

 

I

Violations against regulations on organization of accounting apparatus, appointing or hiring accountants (Article 17)

1

Failure to organize the accounting unit’s accounting apparatus.

 

Fine ranging from VND 10.000.000 to VND 20.000.000.

2

Failure to appointaccountants, chief accountants or purchase accounting services or chief accountant’sservices from accounting service business firm as prescribed.

Fine ranging from VND 10.000.000 to VND 20.000.000.

 

 

3

Appointing chief accountants who do not meet all standards and conditions as prescribed.

Fine ranging from VND 20.000.000 to VND 30.000.000

II

Violations against regulations on hiring accounting services (Article 17)

1

Hiring entities that fail to meet all standards and conditions for practicingaccounting

Fine ranging from VND 5.000.000 to VND 10.000.000

 

2

Hiring chief accountants who do not meet all standards and conditions as prescribed.

Fine ranging from VND 20.000.000 to VND 30.000.000

 

III

Violations against regulations on creation and presentation of financial statements (Article 11)

 

1

The financial statement lacks the signature of the creator, chief accountant,accounting manager or the accounting unit's legalrepresentative.

Fine ranging from VND 5.000.000 to VND 10.000.000.

 

2

Failure to make sufficient financial statements as prescribed.

Fine ranging from VND 10.000.000 to VND 20.000.000.

3

Failure to make financialstatements as prescribed.

Fine ranging from VND 20.000.000 to VND 30.000.000.

4

The financial statement’s figures do not match those in the accounting book or accounting records.

Fine ranging from VND 20.000.000 to VND 30.000.000.

IV

Violations against regulations on submission and disclosure of financial statements (Article 12).

1

The financial statement is submitted less than 3 months after the specifieddeadline as prescribed.

Fine ranging from VND 5.000.000 to VND 10.000.000

2

Failure to submit financial statement to the competentauthorities.

Fine ranging from VND 40.000.000 to VND 50.000.000.

3

The financial statement submitted to the competent authorities does not include theaudit statement when required bylaw.

Fine ranging from VND 10.000.000 to VND 20.000.000.

V

Violations against regulations on provision of accounting services.

 

1

False presentation of accounting practitioners or accounting firms’ qualifications, experience, capacity and eligibility for provision of accounting services (term 1 Article 26).

Fine ranging from VND 10.000.000 to VND 20.000.000.

 

2

Enterprise using the phrase "dịch vụ kế toán” (accounting service) in its name despite being ineligible for providing accounting services (term 1 Article 28).

Fine ranging from VND 5.000.000 to VND 10.000.000.

 

3

Providing accounting services without a Certificate of eligibility to provide accounting services (term 2 Article 28).

Fine ranging from VND 40.000.000 to VND 50.000.000.



          

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