Promulgating, publishing accounting standards or accounting regimes ultra vires
1. Forging, making false statements in, falsifying accounting records or other accounting documents, or forcing another person to do so.
2. Intentionally providing, verifying false accounting information and data, or colluding with another person in doing so or forcing another person to do so.
3. Leaving assets, liabilities of the accounting unit or related to the accounting unit from the accounting books.
4. Destroying or deliberately damaging accounting documents before the expiration of the retention period specified in Article 41 of this Law.
5. Promulgating, publishing accounting standards or accounting regimes ultra vires.
6. Bribing, threatening, repressing, forcing accountants to do accounting works against this Law.
7. Allowing the manager or operator of an accounting unit to act as its accountant, warehouse-keeper, or treasurer, except for private enterprises and any limited liability company owned by a single individual.
8. Assigning or hiring people that fail to satisfy all standards and requirements specified in Article 51 and Article 54 of this Law as accountants or chief accountants.
9. Renting, borrowing, leasing out, or lending the accountant certificate or Certificate of Accounting Practice Registration in any shape or form.
10. Establishing two or more accounting book systems or providing, publishing financial statements that contain inconsistent data in the same accounting period.
11. Providing accounting services without the Certificate of eligibility to provide accounting services or practice accounting without satisfying all requirements specified in this Law.
12. Use the phrase “dịch vụ kế toán” (“accounting services”) in the enterprise’s name without the Certificate of eligibility to provide accounting services after 06 months from the issuance date of the Certificate of Enterprise Registration, or while the enterprise has stopped providing accounting services.
13. Hiring individuals or organizations that fail to satisfy all requirements for practicing accounting or providing accounting services to provide accounting services.
14. Accounting practitioners and accounting firms colluding with their clients in providing or verifying false accounting information and data.
15. Other prohibited acts according to regulations of law against corruption in accounting works.
Article 14. Value of accounting documents and data
1. Accounting documents and data have the legal value and used for publishing as prescribed by law.
2. Accounting documents and data are the basis for formulating and approving plans, estimates, financial statements, and evaluation of violations.
Article 15. Responsibility for management, use, provision of accounting information and documents
1. Accounting units are responsible for management, use, preservation, and retention of accounting documents.
2. Accounting units have the responsibility to provide accounting information and documents in a timely, complete, truthful, and transparent manner to other agencies, organizations, and individuals as prescribed by law.
Tin liên quan
The duration of authorization of each representative, including the beginning date;
Responsibilities of the enterprise’s legal representative
Reporting changes to information about the enterprise’s manager
Criteria, rights and obligations of social enterprises
Do accounting, make and submit truthful financial statements in a timely manner according to regulations of law on accounting and statistics.
State assurance about enterprises and owners of enterprises
Subsidiaries are related person of the parent company in the same group
Application of the Law on Enterprises and specialized laws
Acceptance of leased goods
Pass of risks incurred to leased goods