China’s Accounting Law: Legal Liabilities Stipulated in the Accounting Law
China’s Accounting Law: Legal Liabilities Stipulated in the Accounting Law
(5) Where the principal of an entity retaliates against an accountant who performs his duties in accordance with the law and resists violations of the provisions of the Accounting Law by demotion, removal from office, job transfer, dismissal, or expulsion, criminal liability shall be incurred in accordance with the law if it constitutes a crime, or an administrative penalty shall be imposed on the actor by his employer or a competent authority if it does not constitute a crime. And the reputation, original position, and grade of the accountant who has been retaliated against shall be restored.
Robert Zhang 
Steve Li 