Chapter III
ORGANIZATION OF ACCOUNTING APPARATUS AND ACCOUNTANTS
Article 48. Organization of the accounting apparatus
1. The accounting units must organize their accounting apparatuses, arrange or hire accountants.
2. The accounting units must arrange persons to work as chief accountants. Where an accounting unit cannot arrange a chief accountant yet, it must appoint a person responsible for accounting work and hire a chief accountant (hereinafter chief accountants and persons responsible for accounting work are collectively referred to as chief accountants).
3. If agencies or enterprises have superior and subordinate accounting units, the organization of their accounting apparatuses shall comply with law provisions.
Article 49. Responsibilities of the accounting units' representatives at law
1. To organize the accounting apparatuses, arrange accountants and chief accountants who satisfy the criteria and conditions prescribed in this Law.
2. To decide to hire accountants and/or chief accountants.
3. To organize and direct the accounting work in the accounting units according to the law provisions on accounting and take responsibility for consequences caused by their wrong-doings or violations.
Article 50. Criteria, rights and responsibilities of accountants
1. Accountants must satisfy the following criteria:
a) Possessing professional ethics, being honest, incorruptible and having the sense of law observance;
b) Having professional accountancy qualifications.
2. Accountants have the right to work independently in their professional accountancy activities.
3. Accountants shall have to observe the law provisions on accounting, perform their assigned tasks and take responsibility for their professional work. When accountants are changed, they shall have to hand over the accounting work and documents to their successors and take responsibility for the accounting work in the period when they worked as accountants.
Article 51. Persons banned from practicing accountancy
1. Minors; persons who have their civil act capacity restricted or lost; persons who are forced to stay on education camps, medical treatment establishments or who are placed under administrative probation.
2. Persons banned from practicing accountancy or working as accountants under court judgments or decisions; persons being examined for penal liability, persons who are serving imprisonment sentences or who have been convicted for economic or position-related crimes related to financial or accounting matters and not yet have their criminal records wiped off.
3. Parents, spouses, children or siblings of persons in charge of managing or administering the accounting units, including chief accountants in the same accounting units which are State enterprises, joint-stock companies, cooperatives, non-business units or organizations funded with the State budget as well as non-business units or organizations not funded with the State budget.
4. Storekeepers, cashiers, buyers or sellers of assets in the same accounting units which are State enterprises, joint-stock companies, cooperatives, non-business units or organizations funded with the State budget as well as non-business units or organizations not funded with the State budget.
Article 52. Chief accountants
1. Chief accountants shall have the task of organizing the accounting work in the accounting units under the provisions in Article 5 of this Law.
2. Chief accountants of State agencies, non-business units or organizations funded with the State budget, non-business units and organizations not funded with the State budget as well as State enterprises shall perform, apart from the tasks mentioned in Clause 1 of this Article, the tasks of assisting the accounting units' representatives at law in supervising financial matters in the accounting units.
3. Chief accountants shall submit to the leadership of the accounting units' representatives at law. Where superior accounting units exist, chief accountants shall also submit to the direction and supervision by superior chief accountants regarding professional matters.
4. Where an accounting unit appoints the person responsible for accounting to replace the chief accountant, such person must satisfy the criteria specified in Clause 1, Article 50 of this Law and discharge the tasks, responsibilities and rights prescribed for chief accountants.
Article 53. Criteria and conditions of chief accountants
1. Accountants must satisfy the following criteria:
a) Satisfying the criteria specified in Clause 1, Article 50 of this Law;
b) Having professional accountancy qualifications of intermediate or higher level;
c) Having actually performed accounting work for at least two years for those who have professional accountancy qualifications of university or higher level or at least three years for those who have professional accountancy qualifications of intermediate level.
2. Chief accountants must have a certificate of chief accountant's training.
3. The Government shall specify the criteria and conditions of chief accountants suitable to each type of accounting unit.
Article 54. Responsibilities and rights of chief accountants
1. Chief accountants shall have the responsibility:
a) To implement the law provisions on accounting and finance in the accounting units;
b) To organize and administer the accounting apparatuses according to the provisions of this Law;
c) To compile financial statements.
2. Chief accountants have the right to work independently in their professional accountancy activities.
3. Chief accountants of State agencies, non-business units or organizations funded with the State budget or non-business units or organizations not funded with the State budget and State enterprises shall have, apart from the rights prescribed in Clause 2 of this Article, the right:
a) To give written opinions to the accounting units' representatives at law on the recruitment, transfer, salary rise, commendation or disciplining of accountants, storekeepers and/or cashiers;
b) To request the relevant sections in the accounting units to supply fully and timely documents related to their accounting work and financial supervision;
c) To reserve in writing their professional opinions which differ from the opinions of decision makers;
d) To report in writing to the accounting units' representatives at law when detecting violations of the finance and accounting legislation in the establishments; if they still have to abide by decisions, the chief accountants shall report such decisions to the immediate superiors of the decision makers or competent State bodies and not have to bear responsibility for the consequences of the implementation of such decisions.
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