China’s Accounting Law: Legal Liabilities Stipulated in the Accounting Law
China’s Accounting Law: Legal Liabilities Stipulated in the Accounting Law
(II) Liabilities of staff members of the financial authorities and other competent authorities for violating the Accounting Law
(1) In case of abuse of office, gross negligence, corrupt practice, disclosure of State secrets or trade secrets in exercising supervisory and administrative authorities, criminal liability shall be incurred in accordance with the law if their acts constitute a crime, and administrative penalties shall be imposed if they do not constitute a crime.
(2) Where a department receiving or responsible for responding to a report discloses the informer or the reported information to the entity or individual being reported, an administrative penalty shall be imposed on the actor by his employer or a competent authority.
Robert Zhang 
Steve Li 