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

This Decree details and guides the implementation of a number of articles of the Accounting Law, applicable to the subjects defined in Article 2 of this Decree

Law of Accounting prescribes the contents of accounting work, the organization of accounting apparatuses, accountants and professional accounting activities.