LIST

Chapter I

GENERAL PROVISIONS

Article 1. Scope

Article 2. Subjects of application

Article 3. Interpretation of terms

Article 4. Accounting tasks

Article 5. Accounting requirements

Article 6. Accounting principles

Article 7. Accounting standards and professional ethical standards of accounting

Article 8. Objects of accounting

Article 9. Financial accounting, management accounting, general accounting, detailed accounting

Article 10. Calculation units used in accounting

Article 11. Script and numerals used in accounting

Article 12. Accounting period

Article 13. Prohibited acts

Article 14. Value of accounting documents and data

Article 15: Responsibility to manage, use and supply accounting information and documents

Chapter II

CONTENTS OF ACCOUNTING WORK

Section 1. ACCOUNTING DOCUMENTS

Article 16. Contents of accounting vouchers

Article 17. Electronic vouchers

Article 18. Making and archiving of accounting vouchers

Article 19. Signing of accounting vouchers

Article 20. Invoice

Article 21. Management and use of accounting vouchers

Section 2. ACCOUNTING ACCOUNT AND ACCOUNTING BOOKS

Article 22. Accounting accounts and accounting account system

Article 23. Choosing to apply the system of accounting accounts

Article 24. Accounting books

Article 25. Accounting book system

Article 26. Opening, recording, closing and archiving of accounting books

Article 27. Correction of accounting books

Article 28. Evaluation and recognition of fair value

Section 3. FINANCIAL STATEMENTS

Article 29. Financial statements of the accounting unit

Article 30. State financial statements

Article 31. Contents to be publicized in financial statements

Article 32. Form and deadline for publishing financial statements

Article 33. Auditing of financial statements

Section 4. ACCOUNTING INSPECTION

Article 34. Accounting inspection

Article 35. Contents of accounting inspection

Article 36. Time of accounting inspection

Article 37. Rights and responsibilities of the accounting inspection team

Article 38. Rights and responsibilities of the accounting units are subject to accounting inspection

Article 39. Internal control and internal audit

Section 5. ASSET CHECK, PRESERVATION, STORE OF ACCOUNTING DOCUMENTS

Article 40. Property inventory

Article 41. Preservation and archiving of accounting documents

Article 42. Responsibilities of the accounting units in case the accounting documents are lost or destroyed

Section 6. ACCOUNTING WORK IN THE CASE OF AN ACCOUNTING UNITS SHARE, DISPUTE, MERGER, MERGER, CONVERSION OF TYPE OR FORM OF OWNERSHIP, DISSOLUTION, TERMINATION OF OPERATION, BANKING

Article 43. Accounting work in case of division of accounting units

Article 44. Accounting work in case of separation of accounting units

Article 45. Accounting work in case of consolidation of accounting units

Article 46. Accounting work in case of merger of accounting units

Article 47. Accounting work in case of conversion of ownership type or form

Article 48. Accounting work in case of dissolution, operation termination or bankruptcy

Chapter III

ORGANIZATION OF ACCOUNTING APPARATUS AND ACCOUNTANT

Article 49. Organization of the accounting apparatus

Article 50. Responsibilities of the accounting unit's representative at law

Article 51. Standards, rights and responsibilities of accountants

Article 52. Persons who are not allowed to act as accountants

Article 53. Chief Accountant

Article 54. Standards and conditions of chief accountants

Article 55. Responsibilities and rights of chief accountants

Article 56. Hire accountant services, chief accountants services

Chapter IV

ACCOUNTING SERVICES BUSINESS ACTIVITIES

Article 57. Accountant certificate

Article 58. Registration of accounting service practice

Article 59. Accounting service enterprises

Article 60. Conditions for issuance of Certificate of eligibility to provide accounting services

Article 61. Dossier of application for the Certificate of eligibility to provide accounting services

Article 62. Time limit for issuance of the Certificate of eligibility to provide accounting services

Article 63. Re-issuance of the Certificate of eligibility to provide accounting services

Article 64. Fee for issuance and re-issuance of Certificate of eligibility to provide accounting services

Article 65. Household business providing accounting services

Article 66. Any changes must be notified to the Ministry of Finance

Article 67. Responsibilities of practicing accountants, accounting firms, and accounting households

Article 68. Cases in which accounting services are not provided

Article 69. Suspension of accounting service business and revocation of Certificate of eligibility to provide accounting services, Certificate of accounting practice registration

Article 70. Professional accounting organizations

Chapter V

STATE MANAGEMENT OF ACCOUNTING

Article 71. State administration of accounting

Chapter VI

TERMS ENFORCEMENT

Article 72. Entry into force

Article 73. Transitional provisions 

Article 74. Detailed provisions