Can the Provincial People's Committee decide on accounting inspection?
The Provincial People's Committee decides on accounting inspection as prescribed in Article 34 of the 2015 Accounting Law as follows:
“Check accounting
1. Accounting units must be subject to accounting inspection by competent authorities. Accounting inspection is only carried out when there is a decision from a competent authority in accordance with the provisions of law, except for the authorities specified in Point b, Clause 3 of this Article.
2. Agencies competent to decide on accounting inspection include:
a) Ministry of Finance;
b) Ministries, ministerial-level agencies, Government agencies and other central agencies decide to inspect accounting units in their assigned fields of responsibility;
c) The Provincial People's Committee decides to inspect the accounting of local accounting units under its management;
d) The superior unit decides to inspect the accounting of the affiliated unit.
3. Agencies competent to inspect accounting include:
a) Agencies specified in Clause 2 of this Article;
b) State inspection agencies, specialized financial inspectors, State Audit, tax agencies when performing inspection, examination and auditing tasks of accounting units.”
Thus, according to the provisions of law on accounting inspection, the Provincial People's Committee is allowed to decide on accounting inspection.
This accounting inspection is carried out on local accounting units managed by the Provincial People's Committee.