Decree 105/2013/nd-Cp: Regulations Sanctioning Administrative Violations In The Field Of Accounting, Auditing

Original Language Title: Nghị định 105/2013/NĐ-CP: Quy định xử phạt vi phạm hành chính trong lĩnh vực kế toán, kiểm toán độc lập

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Decree sanctioning administrative violations in the field of accounting, independent audit _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based on Government Organization Law of 25 December 2001;
The base of law handling administrative violations on June 20, 2012;
Pursuant to the law on accounting, June 17, 2003;
Pursuant to the law of Independent Auditors on Mar. 29, 2011;
According to the recommendation of the Minister of finance;
The Government issued the Decree sanctioning administrative violations in the field of accounting, auditing, chapter I GENERAL PROVISIONS article 1. Scope this Regulation Decree on administrative violations, time sanctions, sanctions, punishment, remedial measures, the authority to establish and thereon authority sanctioning administrative violations in the field of accounting and auditing.
Article 2. Application object 1. Personal, domestic and foreign organizations (hereinafter referred to as individuals, organizations) violates the provisions of the law on accounting, independent audit within Vietnam's territory, but not to the level of prejudice to criminal liability, the sanctioned administrative offense under the provisions of this Decree.
2. Authority established thereon, sanctioning administrative violations and the individuals and organizations concerned.
Article 3. Time handling administrative violations 1. Time sanctioning administrative violations in the field of accounting is 2 years;
2. Time sanctioning administrative violations in the field of independent audit is 1 year;
3. time to time sanctioning administrative violations stipulates in paragraph 1, item 2 of this Article shall be as follows: a) for administrative violations had ended, the time is calculated from the time of the termination of the violation.
b) for administrative violations are to be taken, the time is counted from the moment of detecting violations.
4. in case of violation of the administrative sanctions against individuals by the body conducting the proceedings moved to the time limits to be applied in accordance with paragraph 1, paragraph 2 and Paragraph 3 of this article. The time the Agency proceeding accepting, reviewing on time sanctioning administrative violations.
5. Within the time limit specified in paragraph 1, paragraph 2 and Paragraph 3 of this article that the individual, the Organization intentionally evade, obstruct the sanction, the time sanctioning administrative violations were counted back from the moment the termination behaviour evading, obstructing the sanction.
Article 4. The sanctions administrative violations 1. For each administrative violations in the field of accounting, auditing, independent individuals, organizations suffer a breach in the sanctions: a) caution;
b) fines: maximum fines in the field of accounting for the individual is 30,000,000 VND, for maximum organization is 60,000,000. Fines provisions from article 7 to article 16 chapter II of this Decree apply to individuals. With regard to the organization violated the ban by 2 times the fines for individuals with the same administrative violations.
The maximum fines in the field of independent audit for individuals is the same 50,000,000, for maximum organization is 100,000,000 VND.
c) Deprived the right to use the license, certificate of practice, suspended operations in term in the field of Independent Auditors:-suspension of business audit services for audit organizations to 12 months from the date the decision to sanction in force;
-Suspension of practice Auditors for audit practice to 12 months from the date the decision to sanction in force;
-Suspend the Organization updated knowledge for Auditors to 6 months from the date the decision to sanction in force;
-Suspension of the provision of cross-border audit services in Vietnam by foreign audit business to 24 months from the date of the decision to effect sanctions;
-Deprived the right to use the registered certificate of practice audit to 24 months from the date of the decision to effect sanctions;
-Deprived the right to use the certificate of eligibility audit services business to 24 months from the date of the decision to sanction the effect.
2. In addition to the main sanctions prescribed in paragraph 1 of this article, depending on the nature and extent of the violation, individual, organization, administrative violations in the field of accounting may be applied to additional sanctions as follows: a) deprived of the right to use the certificate for accounting practice accounting practice from 1 month to 3 months; suspension of business accounting services for business accounting services from 1 month to 3 months;
b) seized accounting documents, accounting, foreclosures financial reports.
Article 5. Remedial measures individuals, organized administrative violations in the field of accounting, auditing, in addition to being applied sanctions can be applied remedial measures as follows: 1. The remedial measures in the field of accounting includes : a) are forced to cancel the accounting has created a duplicate of;
b) forced to restore accounting books;
c) Forced return of illegal benefits have been due to the implementation of administrative violations.
2. The remedial measures in the field of independent audit include: a major improvement) forced the information untrue or misleading;
b) Forced return of illegal benefits have been due to the implementation of administrative violations;
c) forced the destruction of records, documents, diplomas, certificates, certificates of fraud, forgery, perjury.
Article 6. Apply the provisions of the law on sanctioning administrative violations in the field of The relevant administrative violations related to accounting, audits have been defined in other documents, the sanctioning of administrative violations are made according to the text.
Chapter II INFRINGEMENTS, FINES and SANCTIONS in the FIELD of ACCOUNTANCY article 7. Sanctioning violations of regulations on accounting 1. Caution for acts signed certificate from the improper accounting to rule on the position of the signature the titles for each type of accounting.
2. A fine of from 500,000 to 1,000,000 VND VND for one of the following behaviors: a) Established accounting is not full of mostly content under the provisions of the law of accounting;
b) erased, corrected accounting.
3. A fine of 5,000,000 VND to 10,000,000 VND for one of the following behaviors: a) Established accounting not enough contact in accordance with each type of accounting;
b) sign the accounting when not scoring enough content documents are the responsibility of the signatories;
c) accounting which has no authority to sign or not sign the authorization.
4. A fine of 20,000,000 30,000,000 VND to Board for one of the following behaviors: a) forgery, perjury accounting;
b) agreement or coerce others to forge, perjury accounting;
c) Established accounting have the same content in case of to set up accounting for a multitude of economic, financial and business arising;
d) do not establish accounting when economic, financial services;
DD) Established many times accounting for an economic, financial services;
e) cancel or intentionally damaging accounting.
5. additional sanctions: a) seized accounting for violations specified in point a, b paragraph 4 of this Article;
b) deprived of the right to use the certificate for accounting practice accounting practice from 1 month to 3 months; suspension of business accounting services for business accounting services from May 1st to 3rd, violation of the provisions of paragraph 4 of this Article.
6. remedial measures: forced to cancel the accounting has created a duplicate for a career of service specified in clause 4 of this DD Points.
Article 8. Sanctioning violations of regulations on accounting books 1. Warning or fine from 500,000 to 1,000,000 VND VND for one of the following behaviors: a) Established accounting is not complete the prescribed content such as: bearer accounting units, window name, day, month, year created window; day, month, year closeout; the lack of the signature of the person who created the window, Chief Accountant and legal representative of the accounting unit; do not number the pages, not stamped between pages on the accounting books;
b) incomplete accounting logging content mostly as specified;
c) infringe regulations on accounting records as recording overlap, write how the line; does slash do not write book page section; do not make the data public in total scoring off the page window, do not perform data transfer window before the page in total to top the next book;
d) does not close the log book for each accounting period and make the legal procedures after the print window out of paper in case the implementation of computerized accounting.
2. A fine of 5,000,000 3,000,000 Dong to Dong for one of the following behaviors: a) Open accounting books do not follow the General guidelines of a in the form of prescribed accounting;
b) accounting logging does not comply with the prescribed method of accounting standards and accounting mode;
c) logging, accounting not prescribed time;
d) repair errors on the accounting books are not in accordance with the prescribed method.
3. A fine of 5,000,000 VND to 10,000,000 VND for one of the following behaviors: a) does not make the open book at the beginning of the accounting year or period from the date of establishment of the accounting unit;
b) no accounting to prove the information, record data on accounting or metrics on improper accounting with accounting;
c) information, data recorded on the accounting books of the year made next no information, data recorded on the accounting books of the previous year of adjacent or ledger recorded intermittently from when open the Windows when Windows locks;
d) do not perform key accounting in cases where legislation on accounting rules must lock the accounting books;
DD) does not print out the paper ledger after the closeout computers on for the kind of window is printed according to the regulation, or does not have a full signature and stamp as regulations after the print window.
4. A fine of 20,000,000 30,000,000 VND to Board for one of the following behaviors: a) Open accounting system beyond the official accounting units;
b) forged accounting books;
c) agreement or coerce others forged accounting books;
d) intentionally to outside accounting unit's assets or the assets related to unit;

cancellation before maturity) or intentionally damaging accounting books.
5. additional sanctions: a) seized accounting books for violations specified in point a, b, c paragraph 4 of this Article;
b) deprived of the right to use the certificate for accounting practice accounting practice from 1 month to 3 months; suspension of business accounting services for business accounting services from May 1st to 3rd, violation of the provisions of paragraph 4 of this Article.
6. remedial measures: forced to restore accounting for ear Point violation VND Account 4 this.
Article 9. Sanctioning violations of regulations on accounting account 1. A fine from 5,000,000 VND to 10,000,000 VND for one of the following behaviors: a) non accounting right content regulation of accounting account;
b) modify the content, methods of accounting accounting account by the Ministry of Finance issued or opened the account in the accounting system of accounting account level I chose without the Ministry of finance accepted.
2. A fine from 10,000,000 VND to 20,000,000 Board for one of the following behaviors: a) does not apply to the account system of accounting regulations for the industry and the field of activity of the unit;
b) does not make the right account system has been approved by the Ministry of health.
Article 10. Sanctioning violations of regulations on financial reporting, settlement reports and publicly available financial statements 1. A fine from 5,000,000 VND to 10,000,000 VND for one of the following behaviors: a) financial reporting or Not reporting the full financial regulatory content;
b) Establishment and presentation of the financial statements is not the right method; not clear; not according to regulations;
c) Filed financial reports, report to the competent State agencies to slow from 1 month to 3 months according to the prescribed time limit;
d) publicly reported insufficient financial regulatory content, including: settlement currency, State budget expenditure in the accounts receivable and other financial expenditure; the situation of the assets, liabilities, equity, results of operations, and the use of the funds, the Department of Labor's income;
DD) public financial report slow from 1 month to 3 months according to the prescribed time limit.
2. A fine of 20,000,000 30,000,000 VND to Board for one of the following behaviors: a) Filed financial reports, report to the competent State agencies too slow 3, according to the prescribed time limit;
b) incorrect financial reports with data on accounting and accounting;
c) fake financial statements, declarations of data on financial statements;
d) agreement or coerce others fake financial statements, declarations of data on financial statements;
DD) intentionally, agreement or coerce others to provide, confirm information, false accounting data;
e) make publicly available financial statements too slow 3, according to the prescribed time limit;
g) information, public figures false financial reports;
h) Submit financial reports to the competent State agencies do not attach audit reports for the case that the law must be audited.
3. additional sanctions: a) deprived of the right to use the certificate for accounting practice accounting practice from 1 month to 3 months; suspension of business accounting services for business accounting services from May 1st to 3rd, violation of the provisions of point b, c, d, e, g Paragraph 2 of this Article;
b) confiscating financial reports for violations specified in point b, c, d, e clause 2 of this Thing.
Article 11. Sanctioning violations of regulations on the accounting test 1. A fine from 5,000,000 VND to 10,000,000 VND for one of the following behaviors: a) does not accept the decision of the examination the competent authorities;
b) Not provided or not provided in full to the delegation checked the accounting documents related to the content of the test.
2. A fine from 10,000,000 to 15,000,000 VND VND for one of the following behaviors: a) Not done or made incomplete conclusions of the inspection group;
b) continuous three years does not perform checking of accounting for accounting units.
Article 12. Sanctioning violations of regulations on preserving, archive accounting documents 1. Warning or fine from 500,000 to 1,000,000 VND VND for one of the following behaviors: a) Put the accounting documents on archive slowly too 12 months compared to the prescribed time limit;
b) accounting document archive is incomplete according to the regulations;
c) preserving accounting documents does not, to damage or loss of material within the archive.
2. A fine of 5,000,000 VND to 10,000,000 VND for one of the following behaviors: a) using accounting documents within the archive are not properly regulated;
b) does not make the Organization inventory, classification, restoration of accounting documents lost or ruined.
3. A fine from 10,000,000 VND to 20,000,000 Board for one of the following behaviors: a) remove accounting records before the expiry of prescribed archive;
b) destruction of accounting records destruction Board not established, does not perform the correct methods of destruction and do not set the minutes destroys as specified.
Article 13. Sanctioning violations of regulations on asset inventory 1. Warning or fine from 500,000 to 1,000,000 VND VND for one of the following behaviors: a) Not aggregate reporting inventory results according to the rules;
b) does not determine the cause of the difference; does not reflect the number of variances and the results of processing the difference between the actual inventory data with accounting data in the accounting books.
2. A fine of 5,000,000 3,000,000 Dong to Dong for acts not make inventory of assets at the end of the year or accounting period does not carry inventory of assets in other cases according to the regulations.
3. A fine of 5,000,000 VND to 10,000,000 VND for fake behavior, perjury property inventory results.
Article 14. Sanctioning violations of regulations on the accounting organization, layout people do accounting or bookkeeping work rental 1. A fine from 5,000,000 VND to 10,000,000 VND for one of the following behaviors: a) Not accounting organization; not the layout people do accounting or not hire a personal organizer, business accounting services accountants as prescribed;
b) layout the accountants that the law not be accountants;
c) arranged the unqualified accountant, prescribed conditions;
d) individual organizations Hire unqualified, accounting practice or conditions not prescribed business registration, provides accounting services for the unit.
2. A fine from 10,000,000 VND to 20,000,000 Board for one of the following behaviors: a) the layout is responsible for managing, operating and accounting unit of cum do accounting, store keeper, Treasurer or buy, sell the property except for private enterprises, individual business households;
b) reassigned the Chief Accountant do not qualify, the prescribed conditions;
c) Hired person making unqualified accountants, regulatory conditions.
Article 15. Sanctioning violations of regulations on accounting practice 1. A fine fellow to fellow 30,000,000 20,000,000 words for one of the following behaviors: a) accounting practice but do not register the business accounting services;
b) legal representative of the enterprise accounting service business without the certificate of practice accounting;
c) accounting practice does not ensure the prescribed operating conditions but still provides accounting services;
d personal accounting practice) but no certificate of accounting practice;
DD) get hired accounting when Dad, mother, wife, husband, son, brother, siblings of people who are responsible for executive management, including the Chief Accountant of the unit accounting or economic relations, finance or not enough expertise or accounting for hire when the accounting unit that requires the contrary to professional ethics Professional, accounting;
e) rent, loan accounting practice certificate.
2. additional sanctions: deprived of the right to use the certificate for accounting practice accounting practice from 1 month to 3 months; suspension of business accounting services for business accounting services from May 1st to 3rd, violated the provisions in Clause 1 of this article e Points.
3. the remedial measures: Forced return of illegal benefits have been taken by the violations specified in point a, c, d, DD, e, Paragraph 1 of this article.
Article 16. Sanctioning violations of regulations on applied accounting standards accounting regime, and the other provisions 1. A fine from 5,000,000 VND to 10,000,000 VND for one of the following behaviors: a) not registered or not reported accounting regime applied in the unit within the time limit prescribed for the event to register or to notify to the competent State agencies;
b) applied the wrong rules of the written word; digits; the currency or accounting period.
2. A fine of 20,000,000 30,000,000 for the copper to copper behavior for others to use the account bank deposits, the deposits of State Treasury Unit to receive money, transfer money to the monetary activities violating the regime of financial management, the budget, the use of capital and legal provisions on the prevention and combating of money laundering.
Article 17. Sanction violations in organizing training and refresher certificate chief accountant 1. Warning or fine from 500,000 to 1,000,000 VND VND for training facility in violation of the following behaviors: a) does not send The complete financial documentation records before the opening of the course;
b) organised a refresher class chief accountant too 100 students;
c) refresher course organizations chief accountant 6 month period;
d) doesn't notice, reporting to the Ministry of Finance of the content related to the prescribed course of study.
2. A fine of 5,000,000 VND to 10,000,000 VND for training facility in violation of the following behaviors: a) does not guarantee the contents, programs and classes for students under the regulations;
b) wrong about using the document fostering chief accountant;
c) retention of records relevant to the course is incomplete, improperly prescribed time.
3. A fine from 10,000,000 20,000,000 for copper to copper training facility in violation of the following behaviors: a refresher course) open accounting when ineligible;

b) Open accounting refresher course for foreigners when the Ministry of Finance has not yet been approved;
c) chief accountant certificate for unqualified practitioners, conditions;
d) refresher certificate chief accountant for the inconsistent with competition results;
DD) and embryo management certificate fostering Chief Accountant of improperly training regulations of the Ministry of finance.
4. Forced return of illegal benefits have been taken by the violations specified in point a, b, c, d Paragraph 3 of this article.
Chapter III INFRINGEMENTS, FINES and SANCTIONS ADMINISTRATIVE VIOLATIONS in the FIELD of INDEPENDENT AUDITING Items 1 VIOLATIONS of RULES on GRANTING, management and USE of CERTIFICATES of ELIGIBILITY AUDIT SERVICES BUSINESS Article 18. Sanctioning violations of regulations on the recommended records issued a certificate of eligibility audit services business 1. Caution for individuals, the legal representative of the Organization audited, the auditing organization performs one of the following violations to be eligible to be issued a certificate of eligibility audit services business: a) Declaration not true fact in the record to suggest the certification eligibility audit services business;
b) forgery, perjury records suggest the certification eligibility audit services business;
c) confirmed the incorrect material fact, document forgery, perjury in the record to suggest the certification eligibility audit services business.
2. remedial measures: forcing the destruction of entire document declaration not true fact, document forgery, perjury.
Article 19. Sanctioning violations of rules on management and use of certificates of eligibility audit services business 1. Caution with regard to the auditing organization not submit the certificate of eligibility audit services for the Ministry of finance when the recovery decision, unless the law otherwise.
2. A fine from 10,000,000 20,000,000 for copper to copper held no auditing procedures to adjust the certificate of eligibility audit services business when there are changes to the prescribed adjustments.
3. Strip the right to use the certificate of eligibility audit services business in the period from 12 months to 24 months for audit organizations perform one of the following violations: a) fake, erased, corrected certificate of eligibility audit services business;
b) rent, loan certificate of eligibility audit services business.
4. remedial measures: a) the Forced destruction of certificate of eligibility audit services business was fake, erased, corrected;
b) Forced return of illegal benefits have been taken by the violations specified in point b of Paragraph 3 of this article.
Section 2 VIOLATION of REGULATIONS on the OPERATION of the BUSINESS audit, the AUDIT BUSINESS BRANCH in VIETNAM article 20. Sanctioning violations of regulations on the business of enterprise audit service to audit 1. A fine from 10,000,000 20,000,000 for copper to copper organisations not eligible certification audit services business but do not delete the business audit services in business registration certificate, or certificate of registration of business, or investment certificate within 6 months from the date of the change of business registration.
2. A fine of 30,000,000 20,000,000 copper to copper; for organizations that do not qualify the audit services business under the rules but used the term "audit" in the name.
3. Fine fellow to fellow 50,000,000 40,000,000 for the Organization to provide audit services when not yet eligible certification audit services business.
4. A fine of from copper to copper, 50,000,000 40,000,000 for audit organizations still keep trading the services as defined in clause 1 Article 40 of law independent auditors when has revoked the certificate of eligibility audit services business.
5. remedial measures: Forced return of illegal benefits have been made due to violations of the provisions of paragraph 3, paragraph 4 of this Article.
Article 21. Sanction violations of the provisions on the suspension of the audit services business 1. Deprived of the right to use the certificate of eligibility audit services business in the period from 12 months to 24 months for audit organizations still keep trading the services as defined in clause 1 Article 40 independent audit Law when trading was suspended for audit services.
2. remedial measures: Forced return of illegal benefits have been made due to violations of the provisions of Paragraph 1 of this article.
Section 3 VIOLATION of REGULATIONS on the management and USE of CERTIFICATES AUDITOR, UPDATED KNOWLEDGE for AUDITORS Article 22. Sanction violations of the rules of the contest and records Auditors 1. Caution or a fine of from 500,000 to 1,000,000 copper copper for individual fake, perjury about qualifications, certificates and other documents on file in order to qualify for competition certificate auditor.
2. A fine of 5,000,000 3,000,000 Dong to Council for the Organization confirmed not true fact about the material in the record to qualify for competition certificate auditor.
3. A fine from 10,000,000 20,000,000 for copper to copper individuals do one of the following violations: a) thanks to other people contest in the exam certificate auditor;
b) contest the other people in the household certificate exam candidates.
4. remedial measures: a) Forcing the destruction of entire documents, qualifications, certificate forgery, perjury in profile test certificate auditor for acts specified in paragraph 1 of this article;
b) Forced return of illegal benefits have been taken by the violations specified in point b of Paragraph 3 of this article.
Article 23. Sanctioning violations of rules on management, use certificates auditor 1. A fine fellow to fellow 30,000,000 20,000,000 words for Auditors performing one of the following violations: a) fake, erased, corrected certificate of Auditor;
b) For organizations, individuals other than the unit itself is working to hire, borrow or use the certificate of Auditor to perform professional activities, the independent audit.
2. A fine of up to 50,000,000 copper copper 40,000,000 for tenants, borrow or use certificates of Auditors who are not working in his unit to perform professional activities, the independent audit.
3. the remedial measures: a) the Forced destruction of the entire document is forged, erased, corrected for the violations stipulated in art. 1 of this article;
b) Forced return of illegal benefits have been due to the implementation of the violations specified in point b of Paragraph 1 of this article.
Article 24. Sanctioning violations of regulations on updated knowledge for Auditors 1. Caution for the organization by the Ministry of finance approved the Organization of the classroom updated knowledge for Auditors, the auditing business by the Ministry of finance approved self organized classes updated knowledge for Auditors of his business (collectively referred to as the Organization) do one of the following violations : a) reported no time prescribed results held grades updated knowledge for Auditors;
b) track list, Not for auditor up-to-date attendance;
c) did not make the comments of the review on the quality evaluation of class Coupons updated knowledge of the auditor;
d) No certification for auditors involved updated knowledge.
2. A fine of 5,000,000 10,000,000 for copper to copper unit, the Organization made the updated knowledge for Auditors when the Ministry of Finance has not yet been approved.
3. Suspend the Organization updated knowledge for Auditors in time from 3, 6 months from the date of the decision to effect sanctions against organizations make one of the following violations: a) organized the updated knowledge for Auditors does not meet the content , the program was registered with the Ministry of finance;
b) reassigned faculty teaching grades updated knowledge for Auditors does not meet the prescribed conditions;
c) does not report the result of the organized class updated knowledge for auditors under the rules;
d) incorrect reports the number of Auditors in attendance updated;
DD) reported not correct hours updated of the auditor;
e) participating certification updated knowledge for Auditors does not join the updated knowledge;
g) do not store the full record of the updated knowledge organization auditors under the rules.
4. remedial measures: Forced return of illegal benefits have been made due to violations of the provisions in paragraph 2 of this Article.
Item 4 VIOLATIONS of the REGULATIONS on REGISTRATION and AUDIT PRACTICE CERTIFICATE of REGISTRATION article 25 AUDIT. Sanction violations of the regulations on the registration practice records audit of Auditors 1. Caution for individuals to perform one of the following violations: a) Declaration is not true reality in the profile to be eligible to be issued a certificate of registration to practice auditing;
b) forgery, perjury about qualifications, the certificate file to be eligible to be issued a certificate of registration to practice auditing;
c) confirm the real page not the materials in the record in order to qualify to be granting them registration audit practice.
2. Caution for holding confirmation dishonest behavior of the information in the document profile, to eligible registered certification audit practice.
3. the remedial measures: forcing the destruction of entire document declare, confirm the dishonest, fake, perjury.
Article 26. Sanctioning violations of rules on management, use of a certificate of registration audit 1. Caution with regard to the Organization, the individual does not return the registration certificate to practice auditing for the Ministry of Finance according to the regulations.

2. A fine from 10,000,000 20,000,000 to copper copper for the personal use of certificates of registration to practice auditing has been discontinued or is no longer of value to perform professional activities, the independent audit.
3. A fine fellow to fellow 30,000,000 20,000,000 words for Auditors of practice for organizations, individuals other than the units themselves are making the rent, borrow or use the certificate of registration of its auditor to perform professional activities, the independent audit.
4. A fine of up to 50,000,000 copper copper 40,000,000 for holding one of the following violations: a) fake, erased, corrected certificate of registration of the audit profession;
b) use of a certificate of registration of the audit practice has been discontinued or is no longer of value to perform professional activities, the independent audit.
5. Strip the right to use the certificate of eligibility audit services business in the period from 12 months to 24 months for audit organizations rent, borrow or use the registered certificate of Auditor audit practice not working in his unit to perform professional activities , independent audit.
6. remedial measures: a) Forced return of illegal benefits have been made due to the violation of the provisions in paragraph 2, paragraph 3, paragraph 4 of this Article;
b) forced the destruction of a certificate of registration for the fake audit organizations make violations specified in point a of this paragraph 4.
Section 5 VIOLATIONS of the PROVISIONS of article 27 AUDIT ACTIVITIES. Sanction violations of the regulations on professional liability insurance for Auditors of practice or quoted establish occupational risk prevention fund 1. Caution or a fine of from 500,000 to 1,000,000 VND VND for audit organizations make the purchase professional liability insurance for Auditors of practice or quoted establish occupational risk prevention fund does not meet the regulations of the Ministry of finance.
2. A fine of 5,000,000 VND to 10,000,000 VND for audit organizations don't make the purchase professional liability insurance for Auditors of practice or quoted establish occupational risk prevention fund.
Article 28. Sanctioning violations of regulations on acceptance of audit implementation 1. A fine from 10,000,000 20,000,000 to copper copper for audit organizations accept the implementation of auditing for the client when the client has requested contrary to professional ethics, professional requirements, professional or contrary to the provisions of the law.
2. remedial measures: Forced return of illegal benefits have been made due to violations of the provisions of Paragraph 1 of this article.
Article 29. Sanctioning violations of regulations on auditing contracts 1. Caution with regard to the auditing organization signed a contract with customers, audit unit is inadequate audit the content as prescribed in the provision of audit services to clients, the audited units.
2. A fine of 5,000,000 VND to 10,000,000 VND for the audit organization, customers do not audit the contracts before the audit.
3. A fine from 10,000,000 20,000,000 for copper to copper held no auditing to audit the contracts with customers when providing audit services.
Article 30. Sanctioning violations of security regulations 1. A fine from 5,000,000 VND to 10,000,000 VND for individuals disclose information relevant to the audit, customer profile, audited units, except the customers, audited units approved or under the provisions of the law.
2. A fine from 10,000,000 20,000,000 for copper to copper held no auditing of construction and operation of the system of internal control to ensure implementation of security obligations.
3. the suspension of the audit practice in the period from 3 months to 6 months from the date of the decision to effect sanctions against Auditors practicing using a relevant information to audit, customer profile, the audit unit is to infringe the interests of the State, public interest , the rights, legitimate interests of agencies, organizations and individuals.
4. Suspension of the business audit services during the period from 3 months to 6 months from the date the decision to sanction force against the audit organization use information relevant to audits, client, audit unit is to infringe the interests of the State , public benefits, rights, legitimate interests of agencies, organizations and individuals.
5. remedial measures: Forced return of illegal benefits have been made due to violations of the provisions of Paragraph 1 of this article.
Article 31. Sanctioning violations of regulations regarding audit reports 1. A fine from 5,000,000 VND to 10,000,000 VND for practicing auditors perform one of the following violations: a) to sign audit reports not properly authorized under the regulations;
b) to sign audit reports before signing the financial statements be audited.
2. A fine of 5,000,000 VND to 10,000,000 VND for individuals to sign audit reports when not practicing Auditors.
3. A fine from 10,000,000 20,000,000 to copper copper for audit organizations perform one of the following violations: a) arranged the signing practice Auditors to audit the report incorrectly prescribed jurisdiction;
b) released a report on that audit the audit report before signing to sign financial reports;
c) audit reports do not have the full signature of the professional auditors under the rules;
d) does not explain or explanations are not adequate, timely content, except in the audit reports as required by the competent authority, of the representative of the owner of the unit audited.
4. The suspension of the audit practice in the period from 3 months to 6 months from the date of the decision to effect the implementation of sanctions for practicing auditors perform one of the following violations: a) to sign audit reports more than three consecutive years in an audited unit;
b) to sign audit reports when the certificate of registration audit expired or no longer of value.
5. the suspension of the audit services business in the period from 3 months to 6 months from the date of the decision to effect enforcement sanction for audit organizations perform one of the following violations: a) arranged the signing of audit reports when not practicing Auditors;
b) Auditors layout practice to sign audit reports too continuous for a 3 years audited units;
c) arranged the signing practice Auditors to audit report when the certificate of registration audit expired or no longer of value.
Item 6 VIOLATIONS of REGULATIONS REGARDING COMPUTER INDEPENDENCE Article 32. Sanctioning violations of provisions on independence of members join the audit 1. Caution for members join the audit made one of the following violations: a) information, introducing untrue about the qualifications, experience and ability to provide the services of the auditor and the audit business practice, audit business branch in Vietnam;
b) scramble the customer in a form that prevents, entice, bribe, in collusion with the client and acts of unfair competition.
2. A fine from 10,000,000 20,000,000 to fellow Council members join the audit of the implementation of one of the following violations: a) to buy, get the offering, holding stocks or shares of the audited units regardless of the number;
b) Buy, sell bonds or other assets of the unit audited a single influential independence according to the rules of professional ethics standards in accounting, auditing;
c) receiving or demanding any funds, other interests from outside the audited unit service fee and cost agreed in the contract have been committed;
d) harassment, cheating the customer, the unit audited;
DD) interference in the business activities of the customer, the unit is in the process of implementing audit auditor.
3. A fine fellow to 20,000,000 30,000,000 VND from to the practice Auditor do one of the following violations: a) perform audits for clients when does not guarantee the independence, not enough capacity, do not qualify under the provisions of the law;
b) perform audits for clients when the clients, the unit audited request contrary to professional ethics, professional requirements, professional or contrary to the provisions of the law.
4. The suspension of the audit practice in the period from 6 months to 12 months from the date of the decision to effect the implementation of sanctions for practicing auditors perform one of the following violations: a) collusion, hook up with auditing unit is to falsify accounting records financial reporting, audits and reporting of audit results misleading;
b) forgery, perjury audit records.
5. Strip the right to use the registered certificate of practice audit during the period from 12 months to 24 months from the date of the decision to effect enforcement of sanctions for practicing auditors perform one of the following violations: a) audit practice as individuals;
b) work for from two business audit, the audit business branch in Vietnam in the same time;
c), which is on from two audit business.
6. remedial measures: Forced return of illegal benefits have been made due to the violation of the provisions in paragraph 2, paragraph 3, paragraph 4 of this Article.
Article 33. Sanctioning violations of provisions on independence of the audit organization 1. Caution for audit organizations perform one of the following violations: a) information, introducing untrue about the qualifications, experience and ability to provide the services of professional auditors, the auditing organization, the audit business branch in Vietnam;
b) scramble the customer in a form that prevents, entice, bribe, in collusion with the client and acts of unfair competition.
2. A fine of from copper to 20,000,000 40,000,000 for audit organizations perform one of the following violations:

a) Purchase, receive the offering, holding stocks or shares of the audited units regardless of the number;
b) Buy, sell bonds or other assets of the unit audited affect independence under the rules of professional ethics standards in accounting, auditing;
c) receiving or demanding any funds, other interests from outside the audited unit service fee and cost agreed in the contract have been committed;
d) harassment, cheating the customer, the unit audited;
DD) interference in the business activities of the customer, the unit is in the process of implementing audit auditor;
e) do debt collection for the audited units.
3. the suspension of the audit services business in the period from 6 months to 12 months from the date of the decision to effect sanctions for audit organizations perform one of the following violations: a) collusion, hook up with auditing unit is to falsify accounting records financial reporting, audits and reporting of audit results misleading;
b) forgery, perjury audits;
c) performed an audit when in one of the cases was not performed audit in accordance with the law.
4. remedial measures: Forced return of illegal benefits have been made due to violations of the provisions in paragraph 2, paragraph 3 of this article.
Section 7 VIOLATIONS of REGULATIONS on the UNIT AUDITED Article 34. Sanctioning violations of regulations on the selection of audit institutions, auditors audit implementation practice 1. A fine fellow to fellow 30,000,000 20,000,000 words for the audited unit hired the auditing organization in the case of the auditing organization audits not performed according to legal provisions.
2. A fine of 30,000,000 copper to copper 40,000,000 for the audited units hired to audit the organization does not qualify to provide audit services in accordance with the law.
3. Fine fellow to fellow 50,000,000 40,000,000 for the audited unit does not perform audits required for financial reporting, project report completed, consolidated financial reports, financial reports and other audit work under the provisions of the law of independent audit and other relevant laws.
Article 35. Sanctioning violations of regulations on contracts audited financial statements of the year 1. Caution for business, organizations are objects required to audit financial statements annually perform contracts audited financial reports incomplete content according to the rules.
2. A fine from 10,000,000 20,000,000 copper to copper for enterprise organizations perform one of the following violations: a) is the Organization, business objects required to audit financial statements annually perform contracts audited financial statements is slower than the prescribed time limit;
b) enterprise, organizations do not perform the contracts audit before implementing auditing.
3. A fine fellow to 20,000,000 30,000,000 VND from for business, organizations are objects required to audit annual financial statements do not execute contracts audited financial statements according to the regulations.
Article 36. Sanctioning violations of regulations regarding audit of 1. Caution for individuals, the Organization rejected or offered no full, accurate, honest, timely, objective information, the necessary documentation required by the auditor or audit organization practice relevant to the audit.
2. A fine from 10,000,000 20,000,000 for copper to copper units are audited do not explain or explanations are not adequate, timely content, except in the audit reports as required by the competent authority.
3. A fine fellow to fellow 30,000,000 20,000,000 words for holding one of the following violations: a) bribe, bribery, collusion with members of the audit and audit organizations for falsifying accounting documents, financial statements, audit records and audit reports;
b) intimidation, revenge, forcing members to join the audit in order to falsify the results of audit;
c) conceal violations of the law on finance, accounting;
d) obstructing work and have limited the scope of conduct audit.
4. remedial measures: Forcing major improvement the information untrue or misleading for violations specified in point a, point b Paragraph 3 of this article.
Article 37. Sanctioning violations of rules on audit report project completed a fine fellow to 30,000,000 VND 40,000,000 words for business, organizations make important national project, the project group A state capital usage, except for projects in areas in State secrets as defined by law , does not perform audit report for project completion.
VIOLATION of section 8 RULES of AUDIT RECORDS Article 38. Sanctioning violations of regulations on establishment of audit 1. The suspension of the audit practice in the period from 6 months to 12 months from the date of the decision to effect sanctions for practicing Auditors do not audit file for audit.
2. Suspend the business audit services during the period from 6 months to 12 months from the date the decision to sanction force against the audit organization is not established for the audit records audit.
Article 39. Sanctioning violations of regulations on preserving, archive audit records fines from 5,000,000 VND to 10,000,000 VND for audit organizations perform one of the following violations: 1. Preserve, archive audit records are not complete, secure, to damage, loss of audit records during use and the duration of storage.
2. Put the audit records on archive slowly too 12 months from the release date of the audit report audit of the.
3. Do not perform the audit records in paper or electronic data.
4. Do not design, implement policies and procedures to maintain the confidentiality, security, integrity, ability to reach and recover of the audits in accordance with auditing standards.
5. Does not design, make the policies and procedures of the audit records in the minimum period of 10 years from the date of release of the audit report audit in accordance with auditing standards.
Article 40. Sanctioning violations of regulations regarding destruction of records of audit 1. A fine from 10,000,000 20,000,000 to copper copper for audit organizations perform one of the following violations: a) decided to audit the records destruction vires;
b) destroys the audit records are not formed assemblies the destruction, do not make the right methods, procedure for destruction and do not set the minutes destroys as specified.
2. A fine of 20,000,000 30,000,000 VND to copper for the audit organization performing the cancellation audits before the expiry of prescribed archive or intentionally damaging audits.
Item 9 VIOLATIONS of REGULATIONS on AUDITING the FINANCIAL STATEMENTS of the UNIT HAVE the BENEFIT of the PUBLIC Article 41. Sanctioning violations of regulations on implementation of audit or review service for public benefit units 1. Fine copper for copper 50,000,000 to 40,000,000 units have the benefit of the public audit organization selected to provide audit services or services reviewed when the audit organization has not been approved by the Ministry of finance or when the suspension or cancellation of the approved status.
2. The suspension of the audit practice in the period from 6 months to 12 months from the date of the decision to effect sanctions for practicing auditors perform audits, audit reports or report reviewed work results for the public benefit unit when not yet approved by the Ministry of finance or suspended or cancelled as acceptable Pros.
3. the suspension of the audit services business in the period from 6 months to 12 months from the date the decision to sanction force against offer audit organization audit services or services reviewed for public benefit unit when not yet approved by the Ministry of finance or when the suspension or cancellation of the approved status.
4. remedial measures: Forced return of illegal benefits have been made due to violations of the provisions of paragraph 1, item 2, paragraph 3 of this article.
Article 42. Sanction violations of the regulations on public information transparency report 1. Caution for audit organizations perform one of the following violations: a) not published and updated the information in the report on transparency of electronic information page under the provisions;
b) transparency report when publication no signed by legal representatives of the audit organization or person authorized;
c) make disclosure of information in the report too transparently the duration of 90 days from the date of the end of the financial year.
2. A fine of 5,000,000 VND to 10,000,000 VND for audit organizations perform one of the following violations: a) Not established electronic information page under the provisions;
b) false information disclosure in transparency report.
3. the remedial measures: Forcing major improvement information has announced the discrepancies.
43 things. Sanction violations on record registered to participate in auditing for public benefits unit 1. A fine from 5,000,000 to 10,000,000 copper copper for individual audit organization, do one of the following violations to be approved for the audit unit have the benefit of the public: a) Declaration not true reality in the profile recommended approval for the audit unit have the benefit of the public;
b) forgery, perjury records suggest the audit approval for public benefit unit;
c) confirmed the incorrect material fact, document forgery, perjury in the profile recommended approval for the audit unit have the benefit of the public.
2. remedial measures: Forced return of illegal benefits have been made due to violations of the provisions of Paragraph 1 of this article.
Article 44. Sanction violations of the provisions relating to the liability of public benefits unit fine copper to copper for 20,000,000 10,000,000 units have implemented a public benefit in the following behavior:

1. Do not build and operate internal control system.
2. internal audit organization Not under the provisions of the law.
Article 45. Sanctioning violations of regulations regarding computer independence 1. A fine from 5,000,000 VND to 10,000,000 VND for individuals have made auditing units have the benefit of the public now holds the management, administration, Control Board members, Chief Accountant of the unit have the benefit of the public that the time since the end of the audit to date held under twelve months.
2. A fine of from copper to copper for 40,000,000 20,000,000 units have the benefit of the public approved Auditors conducted practice audit financial statements in constant fiscal year 5.
3. the suspension of the audit practice in the period from 3 months to 6 months from the date of the decision to effect sanctions for practicing auditors perform audits for public benefit units in 5 consecutive fiscal year.
4. Suspension of the business audit services during the period from 3 months to 6 months from the date the decision to sanction force against organized layout audit auditors audit implementation practice of financial statements for a public benefit units in 5 consecutive fiscal year.
Section 10 VIOLATION of RULES of the offer, USING CROSS-BORDER AUDIT SERVICES Article 46. Sanctioning violations of rules on the conditions to provide cross-border audit services to suspend the provision of audit services over the border in Vietnam within 24 months from the date the decision to sanction force against foreign audit business perform one of the following violations to: 1. Provide cross-border audit services in Vietnam when not yet registered with the Vietnam Finance Ministry to be issued a certificate of eligibility audit services business across the border in Vietnam.
2. Provide cross-border audit services when not maintain enough one of the conditions prescribed.
3. Tampering, erased, corrected the record registration proposal provided audit services across the border.
Article 47. Sanctioning violations of rules for business, organized on the use of cross-border audit services a fine fellow to 20,000,000 30,000,000 VND from for business, money transfer and payment institutions related to provide cross-border audit services not performed by transfer via credit institutions are permitted according to the provisions of the law on foreign exchange of Vietnam.
Article 48. Sanction violations of the provisions on the method of providing services across borders to suspend the provision of audit services over the border in Vietnam in the period from 12 months to 24 months from the date of the decision to sanction force against foreign auditing business, family business only audit services during the period from 6 months to 12 months from the date the decision to sanction force against the audit business in Vietnam doing one of the following violations: 1. Do not perform with the audit business in Vietnam is eligible to provide audit services when providing cross-border audit services.
2. Partnership with the enterprises in Vietnam do not have qualified to provide audit services when providing cross-border audit services.
3. With foreign audit businesses to provide services across borders without ensuring adequate business conditions prescribed audit services.
4. no contracts audited in accordance with the law of Vietnam when providing cross-border audit services.
5. the audit contract to provide cross-border audit services do not have the full signature of the legal representative of the enterprise foreign Auditors, audit their business in Vietnam and of the audited units.
6. Do not set the contract of partnership on the provision of cross-border audit services according to regulations.
7. The contract of partnership does not clearly delineate the responsibilities of foreign Auditors and business enterprises in Vietnam in providing audit services across the border.
8. election of Auditors Not practising curator of the audits are the responsibility of each party under the provisions.
9. the audit report is not signed by the legal representative of the enterprise foreign Auditors, audit their business in Vietnam and Auditors practising curator the audits are the responsibility of each business in the same contract audit.
10. the audit contract, contracts, audits and audit reports are not created simultaneously by both Vietnamese and English language.
Article 49. Sanction violations of the provisions on the obligation of businesses to provide cross-border audit services 1. Fine copper copper 50,000,000 to 40,000,000 for business foreign auditors perform one of the following violations: a) Not filed financial reports of the previous year under the provisions of adjacent or not timely filed;
b) reports are not timely, the report is incomplete according to the form prescribed the implementation contract to provide cross-border audit services arising in Vietnam;
c) do not perform other obligations of the enterprise audit under the provisions of the law on the independent audit of Vietnam.
2. Suspension of the provision of cross-border audit services in Vietnam during the period from 12 months to 24 months from the date of the decision to effect sanctions against enterprises of foreign auditors perform one of the following violations: a) violation of prohibited behavior , the case was not made in accordance with the law on audit independent audit of Vietnam;
b) does not comply with Vietnam accounting standards when making offers cross-border audit services in Vietnam;
c) does not report or reports dishonest implementation contract to provide cross-border audit services arising in Vietnam;
d) election Not responsibility, to represent the business report, the competent authorities of Vietnam relating to the contract audit, audit records, audit reports and other matters related to the provision of cross border services in Vietnam.
Article 50. Sanctioning violations of regulations on partnership in the provision of cross-border audit services to suspend the business audit services during the period from 6 months to 12 months from the date of the decision to sanction force against the audit business in Vietnam with foreign audit business perform one of the following violations : 1. Do not store the entire audit records of the audit have made contact.
2. Is not provided or not provided in full, not in time for the Agency to audit the records of the audit have made contact list when requested.
3. no explanation or the explanation is incomplete, not in time with the relevant authorities about audit reports, audits and other matters arising from the audit with auditing businesses abroad.
4. Do not make the implementation report with foreign audit business in providing cross-border audit services according to regulations.
5. Not in coordination with the competent agencies in controlling the quality of audit services for the contract with foreign audit business.
Section 11 VIOLATIONS of the PROVISIONS on NOTIFICATION and Report 51. Sanction violations of the provisions on the obligation to inform, report of the auditor organization 1. Caution for non-audit business notification in writing accompanied by a copy of the document to the Finance Ministry on the establishment or termination of operation of the premises of the business audit in foreign countries.
2. A fine of 2,000,000 VND to 3,000,000 for audit Business Council, the business branch audit report for the Ministry of finance regulation than slow when there are changes in: a) the list of Auditors of practice;
b) name, location of business headquarters;
c) names, location based business service branch of audit;
d) suspended the audit services business;
DD) to terminate the operation of the business services branch audit;
e) situation report annual activity report and irregularly at the request of the Ministry of finance.
3. A fine from 5,000,000 to copper copper 3,000,000 for audit business, branch audit business does not make notification to the Ministry of finance when the change: a) the list of Auditors of practice;
b) name, location of business headquarters;
c) names, location based business service branch of audit;
d) suspended the audit services business;
DD) to terminate the operation of the business services branch audit;
e) situation report annual activity report and irregularly at the request of the Ministry of finance.
4. A fine of 5,000,000 VND to 10,000,000 VND for business audit, corporate branch audit report slow compared to the regulations when: a) does not guarantee one of the conditions specified in article 21 and article 31 of the law on the independent audit and the article 5, 6, 7, 8 of Decree No. 17/2011/NĐ-CP on March 13, 2012 of the Government spending and guiding the implementation of some articles of the law on the independent audit;
b) change of Director or Director General, legal representative, the rate of capital contributed by the members;
c) make the separation, merger, split, merge, convert, dissolved.
5. the suspension of the audit services business within 12 months from the date of the decision to effect sanctions against the business audit, the audit business branch does not make notification to the Ministry of finance when: a) does not guarantee one of the conditions specified in article 21 and article 31 of the law on audit independence and article 5 , 6, 7, 8 of Decree No. 17/2011/NĐ-CP on March 13, 2012 of the Government detailing and guiding the implementation of some articles of the law on the independent audit;
b) change of Director or Director General, legal representative, the rate of capital contributed by the members;
c) make the separation, merger, split, merge, convert, dissolved.

Article 52. Sanction violations of the provisions on the obligation to inform, report of the auditor of practice 1. Caution for practicing auditors perform notifications or reports periodically or irregularly for the Finance Ministry to slow compared to the regulations when: a) is no longer working at the business audit, the audit business branch in Vietnam recorded on the certificate of registration of the audit profession;
b) labor contract to do the whole time in the business audit, the audit business branch in Vietnam the expiry or the termination of or the change leads to no longer ensure the labor contract is made the entire prescribed period;
c) permits in Vietnam of the auditor is the practice of foreign expired or disabled;
d) join as individuals do Chief Accountant (or charge), accountant, internal auditor or other titles in other organizational units, in addition to the audit organization.
2. A fine of 5,000,000 VND to 10,000,000 VND for the practice Auditor do not carry notice or notice to the Ministry of Finance on the 15-day delay compared with the regulations when: a) is no longer working at the business audit, the audit business branch in Vietnam recorded on the certificate of registration of the audit profession;
b) labor contract to do the whole time in the business audit, the audit business branch in Vietnam the expiry or the termination of or the change leads to no longer ensure the labor contract is made the entire prescribed period;
c) permits in Vietnam of the auditor is the practice of foreign expired or disabled;
d) participated in the Chief Accountant (or charge), accountant, internal auditor or other titles in other organizational units, in addition to the audit organization.
Item 12 VIOLATIONS of the REGULATIONS on QUALITY CONTROL AUDIT SERVICES Article 53. Sanctioning violations of regulations on quality control audit service to audit the Organization's fine copper copper 30,000,000 to 20,000,000 for audit organizations perform one of the following violations: 1. Do not build the control system of quality of service for audit service , the service reviewed financial statements, financial information and other assurance services.
2. Do not build the policy and quality control procedures for each audit.
3. Does the organization performs the quality control service for audit service, the service reviewed financial statements, financial information and other assurance services.
4. Don't make the policies and procedures of quality control for each audit.
5. Does not provide or offer is not timely, not enough information, documents at the request of the Agency, the competent organizations in the course of the audit quality control.
6. Provide information, documentation is incorrect, dishonest to the Agency, the competent organizations in the course of the audit quality control.
7. no explanation, in cooperation with the competent institutions, in the course of the audit quality control.
Chapter IV JURISDICTION FOUNDED THEREON, SANCTIONING ADMINISTRATIVE VIOLATIONS in the FIELD of accounting, Independent AUDITORS 54. The authority established the minutes of administrative violations in the field of accounting, independent audit authority establish the minutes of administrative violations in the field of accounting, auditing, including: 1. the authority sanctioning administrative violations in the field of accounting and audit regulation in Article 55 , Article 56 of this Decree.
2. Public servants, officers, public safety officers, officers of the people's army is the competent authority entrusted with the inspection, check the Organization perform accounting, professional activity; perform the inspection, test, audit activity quality control audit service, the audit profession activity while on duty have the right to establish the minutes of administrative violations in the scope of the duty, the duty assigned.
Article 55. The authority sanctioning administrative violations of financial inspection 1. Financial inspectors the right sanctioning administrative violations in the field of accounting, auditing, as follows: a) caution;
b) the maximum fine to 500,000 VND for individuals and 1,000,000 VND for maximum organization of administrative violations;
2. The Chief Inspector of the Department of finance have the right sanctioning administrative violations in the field of accounting, auditing, as follows: a) caution;
b) the maximum fine up to 25,000,000 Council for individual and 50,000,000 maximum Council for organizing administrative violations;
c) apply additional sanctions and remedial measures prescribed in this Decree.
3. The Chief Inspector of the Ministry of finance have the right sanctioning administrative violations in the field of accounting, auditing, as follows: a) caution;
b) to the highest fines stipulated in this decree with regard to individuals, organized administrative violations;
c) apply additional sanctions and remedial measures prescribed in this Decree.
Article 56. The authority sanctioning administrative violations of the people's Committee of the level 1. Chairman of people's Committee of the communes, wards and towns (called social) had the right sanctioning administrative violations in the field of accounting as follows: a) caution;
b) the maximum fine up to 5,000,000 đồng for individuals and the maximum 10,000,000 VND for the Organization of administrative violations.
2. The Chairman of the district people's Committee, district, town, city in the province (district level) had the right sanctioning administrative violations in the field of accounting as follows: a) caution;
b) the maximum fine up to 25,000,000 Council for individual and 50,000,000 maximum Council for organizing administrative violations;
c) applying additional sanctions and remedial measures specified in this Decree.
3. The Chairman of the provincial people's Committee, the central cities (known collectively as the province level) had the right sanctioning administrative violations in the field of accounting, auditing, as follows: a) caution;
b) to the highest fines stipulated in this decree with regard to individuals, organized administrative violations;
c) applying additional sanctions and remedial measures specified in this Decree.
Chapter V PROVISIONS Enacted 57. Implementation the Minister of finance is responsible for guiding, inspecting and supervising the enforcement of this Decree.
Article 58. Terms of implementation 1. The Decree has effect as from December 1, 2013.
Decree No. 185/2004/ND-CP dated 4 November 2004; Decree No. 39/2011/ND-CP of December 2011 the Government sanctioning administrative violations in the field of accounting discontinued from the date the decree to this effect.
2. Application of the provisions of this Decree to handle for the violations that occurred before the date of this Decree shall take effect as follows: The provisions on sanctioning administrative violations in the field of accounting is beneficial to the individual, organization, administrative violations are applied; for acts that occurred before the time of the decree to this effect that was discovered, or are considering, tackling.
3. for the decision sanctioning administrative violations in the field of accounting has been released or have been finished before the enforcement decree has effect, in which the individual, the organization sanctioned administrative offense left the complaint shall apply the provisions of Decree No. 185/2004/ND-CP on November 4th, 2004 , Decree No. 39/2011/ND-CP of December 2011 the Government sanctioning administrative violations in the field of accounting to resolve.
4. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, the central cities is responsible for the implementation of this Decree.