Article 25 If any administrative head of a unit or any accounting personnel violate the provisions of business accounting set forth in Chapter II of this Law, they may have imposed on them administrative sanctions, if the case is of a serious nature.

Article 26 Leaders, accounting personnel and other staff members of various units who prepare false accounting vouchers, change or intentionally destroy vouchers, accounting books, accounting statements, accounting data and other related information, or if they use false accounting vouchers, accounting books, accounting statements and other accounting information and thus infringe upon interests of the state, society and the public shall be handled and investigated for their roles in these activities by financial, auditing, taxation and other related responsible units in accordance with the law and administrative rules and regulations. Those whose actions constitute crimes shall be investigated for their criminal responsibility.

Article 27 Accounting personnel who accept and handle unlawful accounting vouchers, who do not make written comments to leaders of respective units on illegal income and expenditures, or if they do not make reports to higher units or financial, auditing and taxation organizations, will be given administrative punishment if the situation is serious. Accounting personnel who are responsible for major losses to government or private properties and whose actions constitute crimes shall be investigated for their criminal responsibility in accordance with the law.

Article 28 If the leaders of various units, after receiving the written comments of accounting personnel in compliance with paragraph 2 of Article 19 of this law, still approve of such illegal income or expenditures or if they take no remedial action within a certain period without a proper reason and in this manner cause serious consequences, they shall be given administrative punishment. If their action or inaction causes severe harm to state and public interests and constitute crimes, they shall be investigated for their criminal responsibility.

Article 29 If an administrative head in a unit or other persons dispute the decisions of accountants who have carried out their duties in accordance with this Law, they should be imposed upon with administrative sanctions or investigated with regard to criminal responsibility in accordance with the law, if the case is a serious one.