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THE GOVERNMENT.
Number: 105 /2013/NĐ-CP
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THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, September 16, 2013
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DECREE
Regulation of administrative violations in the field of accounting, independent audits.
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Government Law Base December 25, 2001;
The Administrative Administrative Processing Law on June 20, 2012;
Law Law School June 17, 2003;
Independent Audit Law Base on March 29, 2011;
At the request of the Minister of Finance;
The government issued a decree regulating the administrative violation in the field of accounting, independent audits, and ...
COMMON RULES
This decree provides for administrative violation, the time of sanctions, the penalty form, the penalty level, the remediation, the remediation, and the authority to punish administrative violations in the field of accounting, independent audits.
1. Individuals, domestic and foreign organizations (later collectively known as individuals, organizations) violate the laws of accounting for accounting, independent audits within the territory of Vietnam, but not to the extent of the criminal responsibility for criminal liability. It is defined by this decree.
2. The person with the authority to compile the border, sanctiate the administrative breach and the individuals, the other organization is involved.
What? 3. The era of administrative violation
1. The period of administrative violation in the field of accounting is 2 years;
2. The period of administrative violation in the field of independent audit was 1 year;
3. The time to calculate the prescribed violation of the administrative breach specified in Clause 1, paragraph 2 This Article is specified as follows:
a) For the end of the administrative breach, the time is calculated from the time of the termination of the breach.
b) For the behavior of administrative violations is being made, the time is calculated from the time of the breach of the breach.
4. The case of a violation of the administrative violation on the individual due to the procedure of the proceedings, the statute of the time is applied in accordance with the provisions of Clause 1, Clause 2, and Clause 3 This. The timing of the agency's rationing, consideration is calculated at the time of the execution of the administrative breach.
5. In the statute of limitations on Clause 1, Clause 2 and Clause 3 this individual, the organization deliberately avoids, impede punishment, the statute of conduct of the administrative breach is recuviated since the time of the avoidance of evasion, obstruction of punishment.
What? 4. Other forms of administrative violation
1. For each administrative breach in the field of accounting, independent audits, individual, violation of the violation must be subject to one of the following forms of punishment:
a) Police.
b)
The maximum penalty in the field of accounting for the individual was 30,000,000, for a maximum organization of 60,000,000. The pre-regulation of Article 7 to Article 16 of this decree applies to individuals. For a violation of the organization, the penalty is equal to two times the amount of money for the individual to have the same administrative breach.
The maximum deposit in the independent audits for the individual was 50,000,000, for a maximum organization of 100,000,000.
c) The title of using a license, certificate of practice, suspension of activities has a deadline in the field of independent audit:
-The suspension of the audit service business for the audit organization comes 12 months from the date of the trial decision taking effect;
-The suspension of the audit practice for an executive auditor to 12 months from the date of the trial decision is valid;
-The suspension of the organization updates the knowledge to the auditor to 06 months from the date of the trial decision taking effect;
-The suspension of the delivery of the audit service across the border in Vietnam of the foreign-auditor business to 24 months from the date of the trial decision is valid;
-The claim to use a certificate of registration for a 24-month audit certificate from the date of the trial of the sanctions is valid;
-The claim to the use of the Certificate of Certification Services Business for 24 months from the date of the trial of the sanctions is valid.
2. In addition to the primary punishment forms prescribed at this 1 Article, depending on the properties, the extent of the violation, the individual, the organization of administrative violations in the field of accounting may be applied to the additional form of sanctions as follows:
a) The title of using an accounting certificate for an executive accountant from 1 month to 3 months; to suspend the accounting services business for the accounting business organization from 1 month to 3 months;
b) The evidence from accounting, accounting, confiscation of financial statements.
What? 5. Post-austerity measures
Personally, the organization of administrative violations in the field of accounting, independent audits, in addition to being applied in the form of punishment may also be applied to the remediation measures as follows:
1. The consequences of remediation in the field of accounting include:
a) to destroy the evidence from the established accounting;
b) forced to restore accounting books;
c) Forcing the amount of illegal gain is due to the execution of the administrative breach.
2. The consequences of remediation in the field of independent audit include:
a) Forcing the main information to be false or misleading;
b) Forced To Submit The Amount Of Illegal Gains due to the execution of administrative violations;
c) To destroy records, documents, qualifications, certificates, fraudulent certificates, forgery, affidavit.
What? 6. Apply the regulation of the law on administrative violation of administrative violations in the relevant fields.
Administrative violations associated with accounting, independent audits have been regulated in other texts, and the punishment of administrative violations is carried out in accordance with those texts.
VIOLATION, FORM OF PUNISHMENT AND PENALTY LEVEL IN THE FIELD OF ACCOUNTING.
What? 7. Treatment of violating regulations on evidence from accounting.
1. Police charges against the conduct of evidence from accounting are not correct with the regulation of the positions of the titles to each type of accounting from accounting.
2. Penituation of between 500,000 and 1,000,000 coins for one of the following acts:
a) The evidence from an incomplete accounting of the content primarily follows the law of accounting;
b) Bleach, repair of accounting from accounting.
3. Penituation from 5,000,000 to 10,000,000 in one of the following acts:
a) The argument from accounting is not sufficient in terms of the regulation of each type of accounting;
b) The certificate from the accounting of not having sufficient testimony from the signor of the signor;
c) The proof from the accounting without the authority to sign or not be authorized to sign.
4. Money from 20,000,000 to 30,000,000 to one of the following acts:
a) false testimony, testimony from accounting;
b) The agreement or coercuse of others forgery, testimony from accounting;
c) The accounting from accounting has content of the same non-identical links in the case of evidence from accounting that has multiple links to an economic, financial, financial, and financial transaction.
d) No evidence from accounting when economic, financial, and financial services arise;
) A lot of evidence from accounting for an economic, financial,
e) Destroy or intentionally damaging evidence from accounting.
5. Additional execution form:
a) The accounting of the accounting from accounting for violation of regulation at Point a, b paragraph 4 This;
b) The title of using a Certificate of Accounting for an Executive Accountant from 1 months to 3 months; suspended accounting services for the accounting business organization from 01 months to 3 months of the specified violations at Clause 4 This.
6. Measure corrects:
Forced to destroy the evidence from the specified accounting for a specified transaction at Point 4.
What? 8. Deal with violation of the prescribed violation of accounting books
1. The warning or fines of between 500,000 and 1,000,000 coins for one of the following acts:
a) an incomplete account of the accounting of the following rules: no unit name, book name, date, month, year, year, month, month, year, year, year, year, year, year, year, year, year, year, year, year, year, year, year, year, year, year, year, year, year, year, year, year, year, year, year, year, year, year, year, year, year, year of year, not numbering pages, without closing the cross between pages on the accounting book;
b) The accounting record is not full of content primarily by regulation;
c) In violation of accounting logging regulations such as overlap, line writing; not cross-section of the non-writable page; do not perform the total quantity of data when writing all the pages, do not perform the transfer of the previous total of the previous page the next window;
d) Do not close a separate book for each accounting period and perform legal procedures after printing the paper in case of an accounting implementation on a computer.
2. Penituation from 3,000,000 to 5,000,000 partners for one of the following acts:
a) Open accounting does not follow the general principle of one of the prescribed accounting ledgebooks;
b) The accounting record does not comply with the regulatory method of accounting standards and accounting mode;
c) The bookkeeping, the accounting key is not in time by regulation;
d) The error correction on the accounting book is not in accordance with the specified method.
3. Penituation from 5,000,000 to 10,000,000 in one of the following acts:
a) Not to make an accounting of accounting at the beginning of the accounting period of the year or from the date of the accounting unit of the accounting unit;
b) There is no evidence from accounting that proves the information, the number of records on the accounting book or the data on the accounting book is not correct with the accounting from accounting;
c) The information, the number of records on the accounting book of the year does not next to the information, the number of records on the previous year's next year's accounting or the log accounting log is not continuous since the window is opened;
d) Not to take the course of accounting in cases where the law of accounting rules must be locked in accounting;
) Do not print the accounting of the paper after the lock on the computer for the specified number of books by the specified print, or do not have the full signature and stamped on the prescribed after printing.
4. Money from 20,000,000 to 30,000,000 to one of the following acts:
a) Open the accounting beyond the official accounting system of the unit;
b) Assume the accounting;
c) The agreement or coercive other people impersonate the accounting;
d) Fixed in addition to the property accounting of the unit or property related to the unit;
Cancel before or intentionally damage the accounting book.
5. Additional execution form:
a) The confiscation of accounting for the specified breach at Point a, b, c paragraph 4 This;
b) The title of using a Certificate of Accounting for an Executive Accountant from 1 months to 3 months; suspended accounting services for the accounting business organization from 01 months to 3 months of the specified violations at Clause 4 This.
6. Measure corrects:
Forced to restore the accounting book to the breach of the Accused ears 4 This.
What? 9. sanctipated behavior violation of the accounting account
1. Penituate from 5,000,000 to 10,000,000 in one of the following acts:
a) The accounting does not follow the specified content of the accounting account;
b) The content modification, the accounting method of the accounting account issued by the Ministry of Finance or the addition of an accounting account in the selected I-level accounting account system, which is not accepted by the Ministry of Finance.
2. Penituation from 10,000,000 to 20,000,000 to one of the following acts:
a) Not to apply the correct accounting account system for the sector and the operating field of the unit;
b) No correct implementation of the account system was approved by the Ministry of Health.
What? 10. Treatment of violations of regulations on financial reporting, reporting of the decision and public reporting of financial statements.
1. Penituate from 5,000,000 to 10,000,000 in one of the following acts:
a) Non-financial reporting or financial statements are not fully content by regulation;
b) Set and present financial statements that are not correct; it is not clear; not consistent by regulation;
c) The blisters of the financial charges, the report of the decision to the state agency with a competent jurisdiction from 01 months to 03 months over the specified deadline;
d) Public financial statements are not fully content by regulation, including: Revenue decision, state budget spending and other financial revenues; property situation, debt payable, equity, business activity results, citations and use. the funds, the income of the worker;
) Publicly financial statements ranging from 01 months to 03 months over the specified deadline.
2. Money from 20,000,000 to 30,000,000 to one of the following acts:
a) Nfiled the financial report, the report of the decision to the state agency with a competent jurisdiction over 3 months over the statute of limitations;
b) The financial statements are not correct with the number of figures on accounting and accounting from accounting;
c) A fake financial report, declare the data on the financial statements;
d) Agreement or compel others to forge financial statements, declare the data on financial statements;
Deliberate, agreed, or forced others to provide, confirm information, false accounting figures;
e) Make the public report publicly less than 03 months in accordance with the statute of limitations;
g) Information, public figures report false financial statements;
h) The filing of financial statements to the state agency has the jurisdiction not to attach a audit report to the cases in which the law specifies the audit.
3. Additional execution form:
a) The title of using a Certificate of Accounting Certificate in Accounting Practice from 1 month to 3 months; suspends the accounting services business to the accounting business organization from 01 months to 03 months of regulatory violations at Point b, c, d, e, g. This is two things.
b) The confiscation of financial statements to the alleged violation of the specified breach at point b, c, d, clause 2 This.
What? 11. Deal with violation of the regulatory violation of accounting checks
1. Penituate from 5,000,000 to 10,000,000 in one of the following acts:
a) Do not accept the decision to test the accounting of the competent authorities;
b) Do not provide or provide incomplete to the inspection team of accounting documents related to the test content.
2. Free from 10,000,000 to 15,000,000 in one of the following acts:
a) Not to perform or perform incomplete examination of the inspection team;
b) Three years in a row do not perform an accounting test for the subordinate accounting unit.
What? 12. Treatment of violating regulations on the preservation, storage of accounting documentation
1. The warning or fines of between 500,000 and 1,000,000 coins for one of the following acts:
a) Give the accounting document to the storage less than 12 months from the specified deadline;
b) The complete incomplete accounting document is stored;
c) The preservation of the accounting document is not safe, to damage, document loss during the retention period.
2. Penituate from 5,000,000 to 10,000,000 in one of the following acts:
a) Use the accounting document during the specified retention deadline;
b) Do not perform inventory, classification, recovery of lost or destroyed accounting documents.
3. Money from 10,000,000 to 20,000,000 to one of the following acts:
a) Destroy the accounting document when the retention deadline is not expired;
b) The destruction of the accounting document does not form the Destruct Council, which does not execute the correct method of destruction and does not set the specified destruction boundary.
What? 13. Treatment of violating regulations on property checks.
1. The warning or fines of between 500,000 and 1,000,000 coins for one of the following acts:
a) Non-report aggregable results report;
b) Do not specify the difference cause; not reflect the difference number and the amount of difference processing between actual inventory metrics with accounting records in accounting books.
2. Penituation from 3,000,000 to 5,000,000 people on the behavior does not perform the asset inventory at the end of the annual accounting period or do not perform the asset inventory in other cases according to the regulation.
3. Penituate from 5,000,000 to 10,000,000 coins for false behavior, exploiting the results of the property count.
What? 14. Treatment of violating regulations on the organization of the accounting apparatus, the layout of the accountant or hiring as an accountant.
1. Penituate from 5,000,000 to 10,000,000 in one of the following acts:
a) Non-organization of the accounting apparatus; not laymen as accountusers or non-hiring organizations, individuals business accounting services as prescribed accounting;
b) The layout of the law that the law specifies is not made accounting;
c) The layout of the accountant is not qualified, the conditions under the rules;
d) The organization's organization, non-qualified individuals, accounting practice conditions or non-registered business regionations, provides accounting services to the unit.
2. Penituation from 10,000,000 to 20,000,000 to one of the following acts:
a) The layout of the person responsible for management, operating the accounting unit and the accounting, treasurer, treasurer, or purchasing, the sale of assets except private enterprise, the individual business,
b) The layout of the chief accountant is not standard enough, regulatory conditions;
c) The lease of the chief accountant is not qualified, the regulatory conditions.
What? 15. Treatment of violating regulations on accounting practice
1. Money from 20,000,000 to 30,000,000 to one of the following acts:
a) Accounting practice but does not register the accounting services business;
b) The legal representative of the business business business business does not have an accounting certificate;
c) The accounting practice does not guarantee the conditions of operation by regulation but still provides accounting services;
d) Individuals practice accounting but without accounting for accounting practice;
Taking a job as a father, mother, wife, husband, child, brother, sister, brother, brother, brother of a person responsible for managing the operation, including the Chief Accounting Officer of the accounting unit, or having an economic, financial or inefficient capacity or an accounting officer. when the accountant unit has a left request with a career ethic, a career in accounting.
e) For rent, Certificate of Accounting Certificate.
2. Form of additional sanctions:
The title used a certificate of accounting for an executive accountant from 01 months to 3 months; to suspend the accounting services business for the accountational business organization from 1 months to 3 months in violation of the provisions of this Article 1.
3. Measure remediation:
Repayment of the illegal gain is due to the execution of a regulatory violation at Point a, c, d, e, e clause 1 This.
What? 16. Treatment of a regulatory breach of regulations on the application of accounting standards, accounting regime, and other regulations.
1. Penituate from 5,000,000 to 10,000,000 in one of the following acts:
a) Not to register or not announce the applicable accounting regime at the unit in the specified deadline for the case to register or have to inform the state authority of the authority;
b) Apply the regulation of writing; digit; monetary unit or accounting period.
2. Money from 20,000,000 to 30,000,000 to the behavior of another subject using a bank deposit account, the Home Treasury deposit of the unit to receive money, transfer money to currency operations in violation of the financial management regime, the bank said in a statement. book, using capital and regulating laws and prevention of money.
What? 17. Treatment of violations in the organization of fostering and acute restitution of the chief accounting officer
1. The warning or fines of between 500,000 and 1,000,000 coins for the training facility violated one of the following acts:
a) Not sent to the Ministry of Finance full of document records before opening the course;
b) The organization of a nursing nursing class is more than 100 practitioners;
c) The organization of the nursing education course for a period of six months;
d) No notification, report to the Ministry of Content Finance related to the prescribed course.
2. Penituation from 5,000,000 to 10,000,000 coins for a training facility in violation of one of the following acts:
a) Not guarantee the content, program and time of learning for the student by regulation;
b) The use of the use of the chief accounting document;
c) Save the profile associated with the incomplete course, not exactly time by regulation.
3. Penituation from 10,000,000 to 20,000,000 partners with a training facility in violation of one of the following acts:
a) Open the chief of nursing education when not qualified;
b) Open the education of the chief accounting for foreigners when not approved by the Ministry of Finance;
c) The certificate of commander-only certificate for students is not qualified, conditional;
d) The certificate of restitution of the chief accountant to the cadre was not consistent with the results of the exam;
The management of the embryo and emergency management certificate of the training facility is not correct by the Ministry of Finance.
4. Forced To Submit Illegal Gains are due to conduct violation of regulation at Point a, b, c, d Clap 3 This.
VIOLATION, THE FORM OF PUNISHMENT AND THE EXTENT OF ADMINISTRATIVE VIOLATIONS IN THE FIELD OF INDEPENDENT AUDIT.
Item 1
THE BEHAVIOR VIOLATES THE LICENSING, MANAGEMENT, AND USE OF A CERTIFICATE OF SUFFICIENT AUDIT SERVICES BUSINESS.
What? 18. Treatment of a regulatory violation of the filing of a Certificate of Certificate Grant Certificate Business
1. A warning to the individual, who represents the law of the auditor organization, organizes the audit execution of one of the following violations in order to be eligible to receive a Certificate in Qualifying Audit Business:
a) The practice is not true in the filing of the certificate granting the Certificate of Certificate Services business;
b) Prefuse, declare man the offer of granting a Certificate of Certificate of Audit Services;
c) The validation of the documents is not true, the false document, the affidavit in the filing of the certificate granting the certificate granting the audit services business.
2. Measure remediation: Forcing the destruction of all non-practical manifest documents, false documentation, false testimony.
What? 19. Treatment of regulatory violations of management, using a Certificate of Qualified Audit Services Business,
1. A warning to the audit organization does not submit a Certificate of Eligible Audit Business for the Ministry of Finance when a decision is made to recall, except for other regulated law cases.
2. Penituation from 10,000,000 to 20,000,000 partners for an audit organization does not make the procedure to regulate the Certificate of Qualified Audit Service when changes must be adjusted according to regulation.
3. deprive the use of a Certificate of Qualified Certificate business in time from 12 months to 24 months for the audit organization performing one of the following violations:
a) Fake, deterred, repair of the Certificate of Audit Certificate Business;
b) The lease, which allows the Certificate of Certificate in the audit services business.
4. Measure corrects:
a) Forcing the destruction of the Certificate of Qualified Audit Services business, deterred, repair;
b) Forced To Submit The Amount Of Illegal Gains Due To The Execution Of The Prescribed Violation At Point b 3 This Article.
Item 2
VIOLATION OF THE REGULATION OF THE OPERATION OF THE AUDIT BUSINESS, THE BRANCH OF THE FOREIGN AUDIT BUSINESS IN VIETNAM.
What? 20. Deal with violating the regulatory breach of the audit business of the auditor business.
1. Money from 10,000,000 to 20,000,000 co-licensed to the organization is not granted a certificate of qualifying for audit services, but does not manually delete the business of the audit services business in the Business Registration Certificate, or Business Registration Certificate, or Investment Certificate in the 6-month period from the date of the latest business registration change.
2. Free from 20,000,000 to 30,000,000; the organization does not qualify for the prescribed audit services business but uses the phrase "audit" in the name.
3. Money from $40,000,000 to $50,000,000 to the organization that provides audit services when it is not granted a certificate of audit service business.
4. Money from 40,000,000 to $50,000,000, for an audit organization that continues to business in accordance with regulations at Clause 1 Article 40 independent audit law when it is revoked the certification service business.
5. Measure to rectify the consequences: Forcing the illegal gain was due to conduct violation of the provisions in Clause 3, Clause 4 This.
What? 21. Treatment of violating regulations on the suspension of the audit service business.
1. The title of using a Certificate of Qualified Certificate business in the period of 12 months to 24 months for the audit organization continues to business in accordance with regulations at Clause 1 Article 40 independent audit law when suspended. It ' s just a business audit business.
2. Measure to remedy the consequences: Forcing the return of illegal benefits is due to conduct violation of the provisions in Clause 1 This Article.
Section 3
THE CONDUCT OF THE REGULATORY BREACH OF MANAGEMENT, USING AUDITOR ONLY, UPDATES THE KNOWLEDGE TO THE AUDITOR.
What? 22. Violating the scope of the regulations on the exam records and the auditor exam
1. Police charges or fines between $500,000 and 1,000,000 people for false individuals, declarers of degrees, certificates, and other documents in the file to qualify for auditor-only certification.
2. Money from 3,000,000 to 5 million coins for the organization confirm the fact that the documents are in the file to qualify for auditor-only certification.
3. Penituation from 10,000,000 to 20,000,000 people to the individual perform one of the following violations of the following:
a) Thanks to the other person in the exam for an auditor certificate;
b) The other person in the exam for auditor certificates.
4. Measure corrects:
a) To destroy all documents, qualifications, false certificates, false testimony in the certificate for auditor certificates to the behavior of Article 1 of this;
b) Forced To Submit The Amount Of Illegal Gains Due To The Execution Of The Prescribed Violation At Point b 3 This Article.
What? 23. Deal with regulatory violations of management, using auditor-only certificate.
1. Money from 20,000,000 to 30,000,000 dollars for auditor making one of the following violations of the following violations:
a) Fake, deterred, repair of auditor-only;
b) For the organization, individuals other than the unit themselves are working to rent, borrow, or use their auditor-only certificate to perform a career in accounting, independent audits.
2. Money from 40,000,000 to a 50,000,000 contract for the lease, borrow, or use a certificate of auditor of the person who does not work at its unit to perform a career in accounting, independent audits.
3. Measure remediation:
a) Forcing the destruction of the entire document, to be cleansed, to be corrected for the conduct of the breach specified at the Point of One Article.
b) Forced To Submit The Amount Of Illegal Gains Due To The Implementation Of The Prescribed Violations At The Point B 1 This Article.
What? 24. Deal with violating the regulation of knowledge updates for auditor.
1. A warning to the organization approved by the Ministry of Finance to hold classes of knowledge updates to auditor auditor, the auditor granted by the Ministry of Finance to self-organize class of knowledge updates to the auditor of the business. We do one of the following violations:
a) The report is not correct in accordance with the results of the resulting organization of knowledge updates for auditor;
b) Do not follow, the point of fame for the auditor to participate in an updated study;
c) Not to take the assessment of the assessment of the apprentid on the quality of the class quality review of auditor knowledge.
d) Do not issue a certificate for an auditor to participate in the knowledge update.
2. Money from 5 million to 10,000,000 units, the organization makes an update on the knowledge of the auditor when it has not been approved by the Ministry of Finance.
3. The suspension of the organization updates the knowledge to the auditor in the period from 03 June from the date of the trial of the sanctions taken into effect on the organization that does one of the following violations:
a) The organization updated the knowledge for auditor not true with the content, the program registered with the Ministry of Finance;
b) The lecturer in teaching class knowledge updates for auditor does not meet regulatory conditions;
c) Do not report the results of the organization of the knowledge update classes for the prescribed auditor;
d) The report was not correct the number of auditor participants updated;
p) The report does not correct the updated number of hours of auditor;
e) Level certificates update knowledge update for actual auditor not participating in the knowledge update;
g) No complete archive of the organization update knowledge auditor according to the regulation.
4. Measure to rectify the consequences: Forcing the return of illegal benefits is due to conduct violation of the provisions in Clause 2 This Article.
Section 4
THE VIOLATION OF THE REGULATORY BREACH OF THE AUDIT PRACTICE REGISTER AND THE REGISTRATION CERTIFICATE REGISTER AUDIT.
What? 25. Treatment of a regulatory violation of the filing of the audit practice of auditor auditor
1. The penalty for the individual makes one of the following violations:
a) The manifest is not true in the case in order to be eligible for the audit certificate registration certificate;
b) The false, perjury of the degree, the certificate in the filing to be eligible for a certificate of audit registration;
c) The certificate does not page the documents in the filing to be eligible for the license to receive a audit practice registration.
2. A warning to the organization makes an untrue validation of the information, documents in the file to qualify for the audit certificate granting the audit.
3. Measure remediation: Forcing the destruction of all manifest documents, non-honesty, forgery, false testimony.
What? 26. Treatment of regulatory violations of management, using a Certificate of Audit Certificate.
1. Police charges against the organization, individuals who do not submit to the Certificate of Registration Registration for the Ministry of Finance by regulation.
2. Money from the 10,000,000 coins to 20,000,000 individuals who use the Certificate of Registration Registration are out of force or no longer value to carry out accounting career practices, independent audits.
3. Money from 20,000,000 to 30,000,000 dollars for an organization auditor for the organization, individual other than the unit he is working to hire, borrow or use a Certificate of Registration Registration for his audits to carry out occupational activities. Accounting, independent audit.
4. Money from 40,000,000 to $50,000,000 to the organization that does one of the following violations:
a) Fake, deterred, repair of registered audit certificates;
b) The use of a license to register an audit practice is out of force or no longer value for the implementation of the accounting profession, independent audits.
5. The title of using a Certificate of Qualified Certificate business in time from 12 months to 24 months for the organization of the lease, borrow or use of a Certificate of Registration Certificate in an auditor's audit. It ' s in our unit to do business operations accounting, independent audits.
6. Measure corrects:
a) Forced To Submit The Amount Of Illegal Gains Due To The Implementation Of The Prescribed Violations At Paragraph 2, paragraph 3, paragraph 4 This Article;
b) Forcing the destruction of a certificate of registration for a false audit by the organization to conduct a violation of the provisions of Article 4 of this Article 4.
Section 5
BEHAVIOR VIOLATION BEHAVIOR
What? 27. Treatment of a regulatory violation of occupational liability insurance for an auditor's auditor or to extract a career risk reserve fund.
1. Police charges or fines of between 500,000 and 1,000,000 dollars for the audit organization that perform the purchase of occupational liability insurance for the auditor's auditor or to extract a career risk hedge fund is not correct with the Ministry ' s regulation. Finance.
2. Money from 5 million to 10,000,000 coins for an audit organization does not perform a career insurance purchase for an auditor's auditor or to extract a career risk reserve fund.
What? 28. Treatment of a regulatory violation of the acceptance of audit execution
1. Money from 10,000,000 to 20,000,000 partners for an audit organization that accepts the practice of audits for the customer when the customer has a left request with a career ethic, a request for expertise, a career or contrary to the rule of law.
2. Measure to remedy the consequences: Forcing the return of illegal benefits is due to conduct violation of the provisions in Clause 1 This Article.
What? 29. Treatment of regulatory violations of the audit contract
1. A warning to the audit organization signs audits with the customer, the unit audits not fully in accordance with the prescribed content when providing audit services to the customer, the unit audits.
2. Penituate from 5 million to 10,000,000 coins for the audit organization, the customer does not communicate the audit contract before the audit is done.
3. Money from 10,000,000 to 20,000,000 contracts for an audit organization does not contract the audit contract with the customer when providing audit services.
What? 30. Waste of breach of security regulations
1. Money from 5 million to 10,000,000 coins for individuals who disclose information are related to audit records, clients, units that are auditated, except for the case of a customer, the unit is auditally approved or prescribed by law.
2. Penituation from 10,000,000 to 20,000,000 partners for an audit organization does not build and operate an internal control system in order to ensure the implementation of a security obligation.
3. The suspension of an audit practice between 3 months and 06 months from the date of the trial decision is valid for an executive auditor using information that is associated with audit records, clients, the unit audits to violate the benefit of the operation. of the state, public interest, the right, the legitimate interests of the agency, the organization, the individual.
4. The suspension of the audit service in the period from 03 months to 06 months from the date of the trial decision is valid for the audit organization using the information that is associated with audit records, customers, the unit audits to invade their interests. State benefits, public benefits, rights, legitimate interests of the agency, organization, individual.
5. Measure to rectify the consequences: Forcing the illegal gain was due to conduct violation of the provisions in Clause 1 Article.
What? 31. Treatment of regulatory violations of the audit report
1. Penituation from 5,000,000 to 10,000,000 yuan for an exercise auditor performed one of the following violations of the following violations:
a) The audit report is not correct in the prescribed jurisdiction;
b) Sign the audit report before the date sign of the financial report is audits.
2. Money from 5 million to 10,000,000 people for the individual sign the audit report when it is not an auditor.
3. Money from 10,000,000 to 20,000,000 partners for the audit organization perform one of the following violations of the following:
a) The practice of auditor practice signs the audit report is not correct in accordance with the rules;
b) Release the audit report on which the date signs the audit report before the financial reporting date;
c) The audit report is not fully signed by the prescribed occupational auditor;
d) Not a fully qualified, timely, or non-complete, timely account of the content except in the audit report at the request of the competent authorities, of the representative owner of the unit to be audable.
4. The suspension of an audit practice between 3 months and 06 months from the date of the trial of the trial is valid for the auditor to perform one of the following violations:
a) Sign an audit report for more than three consecutive years for a unit to be audits;
b) Sign the audit report when the Certificate of Registration is checked out of force or is no longer valid.
5. The suspension of the audit services business in the period from 03 months to 06 months from the date of the trial decision is valid for the audit organization that does one of the following violations:
a) The layout of the audit report is not an auditor.
b) The executive auditor signs the audit report for more than 3 consecutive years for a given unit;
c) The auditor's auditor signs the audit report when the Certificate of Registration is checked out of effect or is no longer valid.
Section 6
VIOLATION OF THE REGULATION OF INDEPENDENCE
What? 32. Treatment of violations of the regulations on the independence of the member participating in the audit.
1. A warning to members taking part in the audit performed one of the following violations of the following:
a) Information, introduces truth to the degree of facts, experiences and capabilities that provide the service of an auditor of the profession and the audit business, the corporate branch of the foreign audit business in Vietnam;
b) Fight for customers in the form of deterred, enticing, purchasing, collusion with customers and other unhealthy competitive behaviors.
2. Penituation from 10,000,000 to 20,000,000 partners for membership in the audit performed one of the following violations of the following violations:
a) Buy, receive a gift, hold the stock or the portion of the unit that is audits not to distinguish the amount;
b) Buy, sell the bonds or other assets of the unit audits which has an independent single-independent influence under the regulation of the accounting profession standard of accounting, audit;
c) Receivable or requires any amount of money, other benefits from the unit that is audits in addition to the service fee and the cost of the agreement in the contract has been reached;
d) The noise of perturbation, customer deception, unit audits;
) Intervention of customer business activity, the unit is audits in the process of performing audits.
3. Money from 20,000,000 to 30,000,000 dollars for the auditor who practice one of the following violations:
a) Perform audits for the customer when not ensuring independence, not sufficient professional capacity, ineligible under the rule of law;
b) Perform audits for the customer when the customer, the auditor, is required to have a left requirement with a career ethic, a request for expertise, a career or contrary to the rule of law.
4. The suspension of an audit practice between the ages of 06 months to 12 months from the date of the trial of the trial is valid for the auditor to perform one of the following violations:
a) The collusion, the hook with the unit audits to mislead the accounting document, financial statements, audit records, and false report results audit results;
b) Fake, exploit the audit records.
5. The title of using a Certificate of Registration Certificate for a period of 12 months to 24 months from the date of the trial of the trial is valid for an executive auditor to perform one of the following violations:
a) Act of computation in personal terms;
b) Working for from two audit enterprises, the corporate branch of foreign audits in Vietnam to come up in the same time;
c) Gb from two checking businesses.
6. Measure to rectify the consequences: Forcing the return of illegal benefits is due to conduct violation of regulations in Clause 2, Clause 3, Clause 4 This.
What? 33. Treatment of violations of the regulations on the independence of the audit organization.
1. The warning to the audit organization does one of the following violations:
a) Information, introduces truth to the facts, experiences and capabilities that provide the service of an auditor's auditor, of the audit organization, the corporate branch of foreign audits in Vietnam;
b) Fight for customers in the form of deterred, enticing, purchasing, collusion with customers and other unhealthy competitive behaviors.
2. Money from 20,000,000 to 40,000,000 to the audit organization making one of the following violations of the following violations:
a) Buy, receive a gift, hold the stock or the portion of the unit that is audits not to distinguish the amount;
b) Buy, sell bonds or other assets of the auditor-controlled unit have an effect on the regulation of the standard ethical standard of accounting, audit;
c) Receivable or requires any amount of money, other benefits from the unit that is audits in addition to the service fee and the cost of the agreement in the contract has been reached;
d) The noise of perturbation, customer deception, unit audits;
) Intervention of customer business activity, the unit is audits in the process of performing audits;
e) Perform the debt collection for the unit to be audits.
3. The suspension of the audit service in the period from 06 months to 12 months from the date of the trial decision is valid for the audit organization that does one of the following violations:
a) The collusion, the hook with the unit audits to mislead the accounting document, financial statements, audit records, and false report results audit results;
b) Fake, opening up audit records;
c) Make the audit when belonging to one of the cases not being made auditable under the rule of law.
4. Measure to rectify the consequences: Forcing the return of illegal gains due to the execution of a regulatory violation in Clause 2, Clause 3 This.
Section 7
THE BEHAVIOR VIOLATION OF THE UNIT IS AUDABLE.
What? 34. Treatment of regulatory violations of the selection of organizational audits, auditor auditor performing audits.
1. Money from 20,000,000 to 30,000,000 to 30,000,000 to the auditor-paid unit audits in cases where audit organization is not done in accordance with law-regulation.
2. Money from 30,000,000 to $40,000,000 for the auditor-paid unit is not eligible to provide audit services under the rule of law.
3. The fines of $40.000,000 to 50,000,000 co-audits with the auditor did not perform mandatory audits to the financial report, the project's decision-making report completed, the merger of the merger, the combined financial statements, and the work. The other audit by law on independent audits and other laws is relevant.
What? 35. Treatment of violations of regulations on the contract of the annual financial reporting audit contract
1. A warning to the business, the organization is subject to mandatory annual financial reporting execution of an incomplete content report audit contract.
2. Money from 10,000,000 to 20,000,000 partners for the business, the organization performs one of the following violations of the following:
a) Enterprise, organization is subject to mandatory annual financial reporting execution of a slower financial reporting audit contract that is slower than the specified deadline;
b) Enterprise, the organization does not implement the audit contract transaction before making audits.
3. Money from 20,000,000 to 30,000,000 to the business, the organization is subject to mandatory annual financial statements that do not implement a regulatory financial reporting contract.
What? 36. Treatment of violations of regulations concerning the audit.
1. Police charges against individuals, organizations that refuse or provide incomplete, accurate, honest, timely, informational, document-needed documentation required by an auditor or audit organization relevant to the audit.
2. Penitentiation from 10,000,000 coins to 20,000,000 units to a non-process auditor or incomplete program, in time for the content except in the audit report at the request of the competent authorities.
3. Money from 20,000,000 to 30,000,000 to the organization that does one of the following violations of the following:
a) Purchasing, bribery, collusion with members participating in the audit and organization audits to mislead accounting documents, financial statements, audit records, and audit reports;
b) Doe, revenge, compel members to participate in the audit to mislead the audit results;
c) Cover the conduct of the violation of the law of finance, accounting;
d) Stop the job and have limited conduct of the scope of the audit.
4. Measure remediation: Forcing the reform of false information or confusing to the violation of the specified breach at Point a, Point 3 This Article 3.
What? 37. Treatment of violating regulations on audits reporting completion of the project decision completion.
Fines from 30,000,000 to 40,000,000 dollars to the business, the organization carrying out the national key project, the A-group project using state capital, except for projects in the state of state secrecy under the rule of law, did not take control. accounting for the completion project decision report.
Section 8
BREACH OF AUDIT RECORDS
What? 38. Waste of violation of regulations on audit records
1. The suspension of an audit practice in the period from 06 months to 12 months from the date of the trial decision is valid for an officer auditor who does not set up audit records for the audit.
2. The suspension of the audit service in the period from 06 months to 12 months from the date of the trial decision is valid for the audit organization that does not set up audit records for the audit.
What? 39. Treatment of violating regulations on the preservation, storage of audit records
Fines from the 5,000,000 to 10,000,000 coins for the audit organization perform one of the following violations of the following:
1. Preservation, store incomplete audit records, safety, for damage, loss of audit records during the course of use and during the retention period.
2. Put the audit records into the storage slow for less than 12 months from the date of the release of the audit report of the audit.
3. Do not perform either a paper audit record or electronic data.
4. Do not design, implement policies and procedures to maintain security, safety, integrity, accessibility and recovery of audit records by the regulation of audit standards.
5. No design, implement policies and procedures on audit records storage for a minimum period of 10 years from the date of the release of the audit report of the audit according to the regulation of audit standards.
What? 40. Treatment of violating regulations on the destruction of audit records
1. Money from 10,000,000 to 20,000,000 partners for the audit organization perform one of the following violations of the following:
a) The decision to destroy the audit record is not correct jurisdiction;
b) The audit record does not form a system of destruction, does not execute the correct method, the procedure for destruction and not the specified destruction boundary.
2. Money from 20,000,000 to 30,000,000 partners for the audit organization perform the cancellation of the audit records when the retention period is not expired or intentionally damaged the audit records.
Section 9
THE VIOLATION OF THE REGULATORY BREACH OF THE UNIT ' S FINANCIAL REPORTING AUDIT HAS THE PUBLIC INTEREST.
What? 41. Treatment of violations of regulations on the implementation of audit services or censure for the unit with the public interest.
1. Money from 40,000,000 to $50,000,000 in a public interest unit selects an audit organization that provides audit services or audit services when an audit organization is not approved by the Ministry of Finance or when suspended or canceled. On the way, the approval is approved.
2. The suspension of an audit practice between 06 months to 12 months from the date of the trial decision is valid for an auditor to perform audits, sign the audit report, or report the results of the search work to the unit of interest. The public has not yet been approved by the Ministry of Finance or when suspended or annulled.
3. The suspension of the audit services business in the period from 06 months to 12 months from the date of the trial decision is valid for the audit organization providing audit services or the service of the search for the unit with public interest when not approved. to the Ministry of Finance or when suspended or annulled by approval.
4. Measure to rectify the consequences: Forcing the return of illegal gains due to the execution of the prescribed violation in Clause 1, Clause 2, Clause 3 This.
What? 42. Waste of violation of regulations on public reporting of transparency reports.
1. The warning to the audit organization does one of the following violations:
a) No publication and full update of information in the transparency report on the prescribed electronic information page;
b) The report is transparent when the publication does not have the signature of the electric person under the law of organising the audit or the authorized person;
c) The implementation of the information in the transparency report is too long 90 days from the end of the fiscal year.
2. Penituation from 5,000,000 to 10,000,000 coins for the audit organization perform one of the following violations of the following:
a) Not set up the electronic information page;
b) The announcement of the information in the transparency report.
3. Measure remediation: Forcing the information to be made false.
What? 43. Treatment of violations of the registration records for the public benefit unit.
1. Penituate from 5,000,000 to 10,000,000 coins for individuals, the audit organization makes one of the following violations to be approved audits for the public benefit unit:
a) The untrue manifest in the filing recommended that the approval approval for the unit has the public interest;
b) Prefuse, declarer of filing recommended approval for the unit of public interest;
c) The validation of the documents is not true, the false document, the affidavit in the file that recommended the audit approval for the unit that benefits the public.
2. Measure to remedy the consequences: Forcing the return of illegal benefits is due to conduct violation of the provisions in Clause 1 This Article.
What? 44. Treatment of the conduct of the prescribed violation regarding the responsibility of the unit has public interest.
Fines from 10,000,000 to 20,000,000 co-units of the public benefit perform one of the following acts:
1. Do not build and operate internal control systems.
2. No internal audit organization under the rule of law.
What? 45. Treatment of violations of regulations on independence.
1. A massive sum of 5 million to 10,000,000 people on the individual who has done a unit audit has the public benefit that now holds the office of management, executive, board member, the chief accountant of the unit that benefits the public that time has come from. the date of the end of the audit to the date of holding these positions is less than twelve months.
2. Money from 20,000,000 to $40,000,000 in a public interest unit approved an auditor's auditor carrying out a financial reporting audit in five consecutive financial years.
3. The suspension of an audit practice between 3 months and 06 months from the date of the trial decision is valid for an executive auditor performing audits for the unit of public interest in the five consecutive financial years.
4. The suspension of the audit services business in the period from 03 months to 06 months from the date of the trial decision is valid for the organization auditor-auditor-auditor exercise that performs financial reporting audits for a unit of public interest. They ' re in five years of continuous financing.
Section 10
THE BEHAVIOR VIOLATES THE PROVISION OF SUPPLY, USING THE AUDIT SERVICES ACROSS THE BORDER.
What? 46. Deal with violation of the regulatory violation on the condition of providing audit services across the border
The suspension of providing audit services across the border in Vietnam for the 24-month period from the date of the trial decision is valid for the foreign audit business that does one of the following violations of the following:
1. Provide cross-border audit services in Vietnam when unregistered with the Ministry of Finance of Vietnam to be granted a certificate of qualified audit services business across the border in Vietnam.
2. Provide a cross-border audit service when not maintaining enough one of the prescribed conditions.
3. Fake, deterred, repair of the registration offer to provide audit services across the border.
What? 47. Treatment of regulatory violations against the business, the organization on the use of audit services across the border.
Fines from 20,000,000 to 30,000,000 dollars for the business, payment organization and money transfer related to the provision of an unimplemented border audit service by a form of transfer through the credit organization are allowed under the prescribed code. of Vietnam ' s foreign exchange law.
What? 48. Treatment of violations of regulations on the method of providing services across the border
The suspension of providing audit services across the border in Vietnam for the period of 12 months to 24 months from the date of the sanctions decision is valid for foreign audit business, suspencing the audit service business in time from 06/17. The month to 12 months from the date of the trial decision is valid for the auditor business in Vietnam to do one of the following violations:
1. Non-implementation of the audit business in Vietnam is eligible to provide audit services when providing audit services across the border.
2. Contact with business in Vietnam is not eligible to provide audit services when providing audit services across the border.
3. Contact the foreign audit business to provide services across the border when not to secure sufficient audit service business conditions.
4. Do not engage in an audit contract according to the regulation of Vietnamese law when providing audit services across the border.
5. The audit contract provides audit services across the border with no full signature of the representative under the law of the foreign auditor business, of the audit business in Vietnam and of the unit audits.
6. Do not make an association contract on the provision of the audit service across the prescribed border.
7. The federated contract does not specify the responsibility of the foreign audit business and the business in Vietnam in the provision of the audit services across the border.
8. Do not send an executive auditor in charge of the audit part of each party ' s responsibility under the regulation.
9. The audit report does not have the signature of the representative under the law of the foreign audit business, of the audit business in Vietnam and the executive auditor in charge of the audit part of each business ' s responsibility. In a co-audit contract.
10. Contract for audit, contract, audit records, and audit records are not simultaneously available in both Vietnamese and English.
What? 49. Violating the violation of the obligations on the obligation of the business providing audit services across the border.
1. Money from 40,000,000 to $50,000,000 for foreign audits to do one of the following violations:
a) Do not submit the financial report of the previous year adjacent to the regulation or submit not on time;
b) The report is not timely, the report is incomplete in accordance with the pattern of the contract implementation of the contract that provides a contract for audit services across the border in Vietnam;
c) Do not implement the other obligation of the audit business as prescribed at the Independent Audit Law of Vietnam.
2. The suspension of the delivery of the audit service across the border in Vietnam for the period of 12 months to 24 months from the date of the trial decision is valid for the foreign audit business taking one of the following violations of the following:
a) Violation of prohibited behaviors, cases which are not taken under the prescribed audit at the Independent Audit Law of Vietnam;
b) Do not comply with the Vietnam audit standard when implementing a border-based audit service in Vietnam;
c) No report or report does not mean that the contract implementation of the contract provides a receipt of audit services across the border in Vietnam;
d) Not for a responsible person, representing the business of reporting, interprets for the authorities of Vietnam in relation to the audit contract, audit records, audit reports, and other issues related to the provision of services across the country ' s borders. In Vietnam.
What? 50. Treatment of a regulatory violation of the link in order to provide audit services across the border.
The suspension of the audit services business in the period of December 6, December from the date of the trial of the sanctions is valid for the audit business in Vietnam in association with the foreign audit business that performs one of the following violations of the following violations:
1. Do not store the full audit records of the audit made in contact.
2. Not to provide or provide incomplete, untimely delivery of the audit records authorities of the audit made in contact when required.
3. No fully qualified, untimely, untimely, untimely work with the authorities on audit reporting, audit records, and other issues that arise from the audit in association with foreign auditor business.
4. No implementation of the implementation of the situation report in association with the foreign audit business in the provision of audit services across the prescribed border.
5. Do not coordinate with the competent authority in controlling the quality of the audit service on the contracts in association with the foreign audit business.
Section 11
VIOLATIONS OF THE REPORT AND REPORT
What? 51. Treatment of violations of regulations on the obligation of notification, report of the audit organization.
1. A warning to the audit business does not inform the document accompanying a copy of the document to the Ministry of Finance on the establishment or termination of the operation of the operation of the offshore audit business.
2. Penituation from 2,000,000 to 3,000,000 co-workers with the audit business, the audit business branch makes notification to the Ministry of Finance slow compared to the regulation when there is a change in:
a) A list of auditor operators;
b) Name, location of the headquarters of the business;
c) The name, location of the audit service business branch headquarters;
d) suspend the audit services business;
) End the operation of the audit service business branch;
e) Report a yearly operational situation and report mutations at the request of the Ministry of Finance.
3. Money from 3,000,000 to $5,000,000 for the audit business, the audit business branch does not make a notification for the Ministry of Finance when it changes:
a) A list of auditor operators;
b) Name, location of the headquarters of the business;
c) The name, location of the audit service business branch headquarters;
d) suspend the audit services business;
) End the operation of the audit service business branch;
e) Report a yearly operational situation and report mutations at the request of the Ministry of Finance.
4. Penituation from 5,000,000 to 10,000,000 dollars for the audit business, the audit business branch performs a slow announcement compared to the regulation when:
a) Not guarantee one of the regulatory conditions at Article 21 and Article 31 of the Independent Audit Law and Articles 5, 6, 7, 8 of the Digital Protocol. 17 /2012/NĐ-CP March 13, 2012 of the Government rules the details and guidelines for the implementation of some of the provisions of the Independent Audit Law;
b) Any changes to the Director or General Manager, the representative under the law, the proportion of the members ' contributions;
c) Make the split, split, merge, merge, transform, dissolved.
5. The suspension of the audit service business in the 12-month term from the date of the trial decision is valid for the audit business, the audit business branch does not make notification to the Ministry of Finance when:
a) Not guarantee one of the regulatory conditions at Article 21 and Article 31 of the Independent Audit Law and Article 5, 6, 7, 8 of the Digital Protocol 17 /2012/NĐ-CP March 13, 2012 of the Government rules the details and guidelines for the implementation of some of the provisions of the Independent Audit Law;
b) Any changes to the Director or General Manager, the representative under the law, the proportion of the members ' contributions;
c) Make the split, split, merge, merge, transform, dissolved.
What? 52. Treatment of regulatory violations of the notification obligation, the report of the executive auditor.
1. A warning to an officer auditor performs either a periodic or a periodic report or a breakthrough for the Ministry of Finance in comparison to the regulation when:
a) No longer working at the audit business, the foreign-auditor business branch in Vietnam records on the Certificate of Audit Transaction.
b) The labor contract does the entire time at the audit business, the foreign-auditor business branch in Vietnam expires or is terminated or has the changes that led to no further guarantee that the labor contract makes the entire time in place. regulation;
c) The employment permit in Vietnam of auditor auditor is that foreigners are out of force or disabled;
d) Participate in as a personal accountant (or in charge of accounting), accounting officer, internal audit or other titles at the unit, organization other than the audit organization.
2. Penituation from 5,000,000 to 10,000,000 yuan for an officer auditor does not make notice or inform the Ministry of Finance to slow down over 15 days compared to the stipulation when:
a) No longer working at the audit business, the foreign-auditor business branch in Vietnam records on the Certificate of Audit Transaction.
b) The labor contract does the entire time at the audit business, the foreign-auditor business branch in Vietnam expires or is terminated or has the changes that led to no further guarantee that the labor contract makes the entire time in place. regulation;
c) The employment permit in Vietnam of auditor auditor is that foreigners are out of force or disabled;
d) Participate in accounting (or accounting in charge), accounting officer, internal audit or other titles at the unit, organization other than the audit organization.
Section 12
VIOLATION OF THE REGULATION OF QUALITY CONTROL SERVICE QUALITY CONTROL
What? 53. Treatment of violating regulations on control of the audit service quality of the auditor organization.
Fines from 20,000,000 to 30,000,000 to the audit organization perform one of the following violations:
1. Do not build a service quality control system for audit services, financial reporting control services, financial information, and other secure services.
2. Do not build policies and procedures that control the quality for each audit.
3. Non-organization performs service quality control over audit services, financial reporting control services, financial information, and other secure services.
4. Do not implement the policies and procedures that control the quality for each audit.
5. Do not provide or provide untimely, incomplete information, document at the request of the agency, the organization has jurisdiction in the process of controlling the quality of audit.
6. Provide information, non-accurate, non-honest documentation for the agency, the organization has jurisdiction in the process of controlling the quality of audit.
7. Unresolved, cooperate with the agency, the organization has the authority in the process of controlling the quality of audit.
THE AUTHORITY TO COMPILE THE BORDER, SANCTIATE ADMINISTRATIVE VIOLATIONS IN THE FIELD OF ACCOUNTING, INDEPENDENT AUDIT
What? 54. The authority to compile administrative violations in the field of accounting, independent audit.
The person with the authority to compile the administrative breach of the administrative breach in the field of accounting, independent audit, including:
1. The person with the authority to sentence administrative violations in the field of accounting, independent audit stipulated at Article 55, Article 56 of this decree.
2. Public Affairs Officer, resident officer, citizen officer, officer of the military personnel assigned to the authorities tasked with the inspection, examination of the organization carrying out accounting work, operational career operations; carrying out the inspection, inspection of operations, and other activities. audits, controlling the quality of audit services, occupational activity audits when the operation has the right to compile the administrative breach within the scope of the operation, the mission is delivered.
What? 55. Authority to punish the administrative breach of the Financial Inspects
1. The financial officer of the grants has the right to sanctiate administrative violations in the field of accounting, independent audits as follows:
a)
b) The maximum amount of up to 500,000 is personal to the individual and maximum to 1,000,000 to the organization of administrative violations;
2. Chief Inspector of the Finance Department has the right to sanct administrative violations in the field of accounting, independent audits as follows:
a)
b) The maximum amount to $25,000,000 for individuals and for a maximum of $50,000,000 to the organization of administrative violations;
c) Apply the additional form of punishment and the method of remediation by regulation at this decree.
3. Chief Minister of Finance has the right to sanctiate administrative violations in the field of accounting, independent audits as follows:
a)
b) Free to the highest level specified at this Decree for the individual, the organization of administrative violations;
c) Apply the additional form of punishment and the method of remediation by regulation at this decree.
What? 56. Authority to punish the administrative violation of the People ' s Commission
1. The Chairman of the Social People ' s Committee, ward, town (collectively known as the township level) have the right to sanctiate administrative violations in the field of accounting as follows:
a)
b) The maximum amount to 5 million people is personally and as much as € 10,000,000 for the organization of the administrative breach.
2. Chairman of the committee of the district, county, town, provincial city (collectively, the district level) has the right to sanctiate administrative violations in the area of accounting as follows:
a)
b) The maximum amount to $25,000,000 for individuals and for a maximum of $50,000,000 to the organization of administrative violations;
c) Apply the additional forms of punishment and the measure of the remediation of the prescribed consequences at this decree.
3. The chairman of the Provincial Committee of the Provincial People, the Central City of the Central Committee (collectively known as the provincial level) have the right to sanctiate administrative violations in the field of accounting, independent audits as follows:
a)
b) Free to the highest level specified at this Decree for the individual, the organization of administrative violations;
c) Apply the additional forms of punishment and the measure of the remediation of the prescribed consequences at this decree.
Chapter V.
EXECUTION CLAUSE
The Minister of Finance is responsible for guiding, examining and overseeing the implementation of this decree.
1. This decree has been in effect since 1 December 2013.
Number Protocol 185 /2004/ND-CP November 04, 2004; Decree No. 39 /2011/NĐ-CP 26 May 2011 of the Government on the sanctions of the administrative breach in the field of accounting expires since the date of this Decree is in effect.
2. Apply the provisions of this Decree to process for the violations that occur before the date of this Decree effective as follows:
Regulations on administrative penalties in the field of accounting are beneficial to individuals, the organization of administrative violations applied; for the behavior that occurs before this time of Protocol is in effect, which is then newly discovered or considered, resolved.
3. For the decision to punish the administrative breach in the field of accounting that was issued or done before the time of this decree taking effect, which personally, the organization being treated for the administrative violation and the complaint applies. of the Digital Protocol 185 /2004/ND-CP November 04, 2004, Protocol 39 /2011/NĐ-CP 26 May 2011 of the Government on the sanctions of the administrative breach in the field of accounting for settlement.
4. The ministers, peer-to-peer authority, Head of the Government of the Government, Chairman of the Provincial People ' s Committee, the Central City of the Central Committee are responsible for the implementation of this decree ./.
TM. THE GOVERNMENT. |
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Prime Minister |
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(signed) |
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Dao Dung |
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