Who withholds the authority to record administrative violations regulated by Decree 41/2018/ND-CP on accounting and independent auditing?

Pursuant to Article 69, Decree 41/2018/ND-CP, those with the power to record administrative violations regulated by this Decree are:

1. Those with the power to impose penalties for administrative violations regulated by this Decree, as specified in Articles 70 and 71 of this Decree.

2. Officials, public employees, and officers of the People’s Public Security or officers of the People’s Army who are on duty as specified by legislative documents or administrative documents promulgated by competent authorities have the right to record administrative violations within the extent of their duty.

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