Regulations on penalty for accounting administrative violation in Vietnam

Sanction of acts violating provisions on practicing accountancy

At article 15, Decree No. 105/2013/ND-CP dated September 16, 2013 of the Government on penalizing administrative violations in accounting and independent audit, pescribe :

Sanction of acts violating provisions on application of accounting standards, accounting regime and of other regulations

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

Sanction of acts violating provisions on property inventory

At article 13, Decree No. 105/2013/ND-CP dated September 16, 2013 of the Government on penalizing administrative violations in accounting and independent audit, pescribe :

Sanction of acts violating provisions on preservation and archival of accounting records

At article 12, Decree No. 105/2013/ND-CP dated September 16, 2013 of the Government on penalizing administrative violations in accounting and independent audit, pescribe :

Sanction of acts violating provisions on accounting examination

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 :

Sanction of acts violating provisions on financial statements, settlement reports and disclosure of financial statements

At article 10, Decree No. 105/2013/ND-CP dated September 16, 2013 of the Government on penalizing administrative violations in accounting and independent audit, pescribe :

Sanction of acts violating provisions on accounting vouchers

At article 7, Decree No. 105/2013/ND-CP dated September 16, 2013 of the Government on penalizing administrative violations in accounting and independent audit, pescribe :

Forms of sanctioning administrative violations

At article 4, Decree No. 105/2013/ND-CP dated September 16, 2013 of the Government on penalizing administrative violations in accounting and independent audit, pescribe :

Statute of limitations for handling administrative violations

At article 4, Decree No. 105/2013/ND-CP dated September 16, 2013 of the Government on penalizing administrative violations in accounting and independent audit, pescribe :

Decree No. 105/2013/ND-CP: Independent audit violations to face helty fines

Individuals and organizations committing administrative violations of independent audit and accounting regulations must face one of the two principal sanctions - warning or monetary fine - from December 1.