Handling of Lost or Destroyed Bank Accounting Documents: Regulations and Guidelines

The handling of lost or destroyed bank accounting documents is stipulated in Article 15 of Decision 1789/2005/QD-NHNN on the Regime of Bank Accounting Documents issued by the Governor of the State Bank. To be specific:

- Conduct inspections, identify and record the quantity, status, and cause of lost or destroyed accounting documents and inform the relevant organizations, individuals, and competent state authorities; In the case of lost blank checks, there must be a written report to the local police about the serial numbers, quantity of lost checks, and the circumstances of the loss for investigation and legal processing, while also notifying public media and other banks to nullify the lost checks.

- Organize the recovery of lost or destroyed accounting documents.

- Contact organizations or individuals involved in purchasing or selling goods and services, or other related entities to request photocopies or confirmations of the lost or destroyed accounting documents in accordance with the law.

- For accounting documents related to assets that are lost or destroyed but cannot be recovered through the measures specified in Clauses 1, 2, 3 of this Article, an inventory of the assets must be conducted to re-establish the lost or destroyed accounting documents.

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