Article 16 The accounting body and accounting personnel in various units may practise accounting supervision in their own units.

Article 17 The accounting body and accounting personnel should not accept or handle any false or illegal vouchers and should return any inaccurate and incomplete vouchers for correction or completion.

Article 18 When the accounting body and accounting personnel find that differences exist between accounting records and quantities of existing materials and funds, they should deal with them according to the relevant provisions; if the required authority is not held by the particular accounting body or personnel it should immediately be reported to the administrative head of their unit, in order that the truth may be discovered and a decision made.

Article 19 Accounting agencies or accountants shall refuse to handle illegal income and outlays.

Accounting agencies or accountants shall take action to stop or correct illegal income and outlays; where their action is ineffectual, they shall submit a written memorandum asking the unit's leader to handle it. The unit's leader shall, within ten days of receipt of the memorandum, make a decision which shall be put in writing, to which he is held accountable.

Accounting agencies or accountants who neither take action to stop or correct illegal income and outlays nor submit a written memorandum to the unit's leader are also held accountable.

Accounting agencies or accountants shall report to the competent unit or financial, auditing, taxation authorities about income and outlays that are severely harmful to the state and public interest. Authorities receiving such a report have the responsibility to deal with it.

Article 20 Various units must, in accordance with the law and related stipulations of the state, accept supervision of financial, auditing and taxation organizations and truthfully provide accounting vouchers, accounting books, accounting statements, accounting data and other related information. They must not reject such supervision or demand related documents and must not hide documents or make false reports.