How is Bank Accounting Document Storage Regulated?

The storage of bank accounting documents is stipulated in Clause 2, Article 13 of Decision 1789/2005/QD-NHNN on the Regime of Bank Accounting Documents issued by the Governor of the State Bank. Specifically:

- The General Director (Director) of the bank is responsible for guiding the organization of the storage and preservation of accounting documents at the unit, ensuring compliance with legal regulations and being accountable for the safety, completeness, and legality of the stored accounting documents.

- Stored accounting documents must be originals. In cases where accounting documents are temporarily seized, confiscated, lost, or destroyed, the bank must have a record accompanied by a photocopy of the documents that were temporarily seized, confiscated, lost, or destroyed. For accounting documents with only one original but need to be stored in two places, one of the two places can store a photocopy of the document.

- Other matters regarding the storage of accounting documents such as storage location, time and duration of storage, and disposal of accounting documents that have reached the end of their storage period, shall be implemented in accordance with the Accounting Law, the Decree guiding the Accounting Law, and the regulations of the State Bank on the storage and preservation of accounting documents.

The editorial staff provides this information in response to your inquiry.