Summary of accounting errors punished

1. Printing accounting books without dates, without signatures, without page numbers, without overlapping: Fine from 01-02 million VND.

2. Failure to prepare an inventory report or asset inventory report without full signature: Fine from 01-02 million VND.

3. Erasing accounting documents, signing documents in red ink, or stamping a signature: Fine from 03-05 million VND.

4. Failure to provide sufficient documents to the inspection team: Fine from 03-05 million VND.

5. Accounting voucher samples do not have all the prescribed content: Fine from 03-05 million VND.

6. Documents with incomplete signatures as prescribed: Fine from 05-10 million VND.

7. Inconsistent signatures: Fine from 05-10 million VND.

8. Wrong accounting account: Fine from 05-10 million VND.

9. Damage or loss of accounting documents during use: Fine from 05-10 million VND.

10. Preparing financial statements with insufficient content or incorrect form: Fine from 05-10 million VND.

11. Submitting financial statements to competent state agencies less than 3 months late: Fine from 05-10 million VND.

12. Unsafe preservation of accounting documents, damage or loss during storage: Fine from 05-10 million VND.

13. Financial statements without the signature of the preparer, chief accountant, or director: Fine from 05-10 million VND.

14. Failure to re-appoint Chief Accountant within the prescribed time limit, change without notice: Fine from 05-10 million VND.

15. Failure to translate accounting documents from foreign languages into Vietnamese: Fine from 05-10 million VND.

16. Wrong application of accounting regime, writing, numbers, currency unit: Fine from 10-20 million VND.

17. Failure to prepare accounting documents when a transaction occurs: Fine from 20-30 million VND.

18. Spending money when documents have not been signed and approved by an authorized person: Fine from 20-30 million VND.

19. Making financial statements that do not match the data in accounting books and accounting documents: Fine from 20-30 million VND.

20. Failure to submit financial statements to competent state agencies: Fine from 40-50 million VND