Requirements for Signatures on Bank Accounting Documents

Signatures on bank accounting documents must adhere to the requirements stipulated in Clause 1, Article 8 of Decision 1789/2005/QD-NHNN regarding the Regime of Bank Accounting Documents issued by the Governor of the State Bank. To be specific:

- Bank accounting documents must have complete signatures. Signatures on paper accounting documents must be executed with ink pens. Signing with red ink or using pre-carved signature stamps is prohibited. The signature on accounting documents by an individual must be consistent.

- Signatures on bank accounting documents must be made by an authorized signer or an authorized representative. It is strictly prohibited to sign accounting documents without fully recording the document contents for which the signer is responsible.

- Payment accounting documents must be signed for approval by an authorized person and checked by a controller (chief accountant or authorized representative) before execution. Signatures on bank accounting documents used for disbursements must be signed for each copy. In cases where the bank conducts single-window transactions, for cash disbursement documents within the transaction limit authorized to the teller for control, the teller is allowed to sign documents and disburse funds to customers. The controller's and approver's signatures will follow at the end of the day on the Daily Transaction Statement, but must ensure strict control and accurate reconciliation between the Daily Transaction Statement and executed accounting documents.

- Electronic documents must have an electronic signature as prescribed by law. The electronic signature on electronic documents holds the same validity as a handwritten signature on paper documents.

The editorial board has relayed this information to you.