The Ink Color Used for Signing Accounting Documents

Based on the provisions of Clause 3, Article 3 of the Accounting Law 2015:

Accounting documents are papers and information-bearing objects that reflect economic and financial transactions that have occurred and been completed, serving as a basis for accounting entries.

Regarding the activity of signing accounting documents, these documents must include signatures as per the designated titles specified on the documents. Signatures on accounting documents must be done using non-fading ink. It is prohibited to sign accounting documents with red ink or to use pre-stamped signatures. The signature on the accounting documents of one person must be consistent. The signature on accounting documents of a visually impaired person is to be executed in accordance with the regulations of the Government of Vietnam.

Additionally, the signature on accounting documents must be made by an authorized person or a delegated individual. It is strictly prohibited to sign accounting documents before all required contents of the document, for which the signer is responsible, have been filled out.

Expense-related accounting documents must be approved by an authorized spender and signed by the chief accountant or an authorized person before execution. The signature on expense-related accounting documents must be signed on each copy.

Electronic documents must bear an electronic signature. The signature on electronic documents holds the same validity as the signature on paper documents.

Thus, according to the above regulations, accounting documents can be signed with various colors of ink except red. However, it must be ensured that the ink used is non-fading.