Administrative coercive measures can seal up account books.

Administrative Compulsory Law of the People's Republic of China

Article 9 Types of administrative compulsory measures:

(1) restricting the personal freedom of citizens;

(2) sealing up places, facilities or property;

(3) seizing property;

(4) Freezing deposits and remittances;

(5) Other administrative compulsory measures.

Article 36 of the Administrative Punishment Law In addition to the administrative punishment that can be imposed on the spot as stipulated in Article 33 of this Law, if an administrative organ finds that a citizen, a legal person or any other organization has an act that should be given administrative punishment according to law, it must conduct a comprehensive, objective and impartial investigation and collect relevant evidence; When necessary, inspection can be conducted in accordance with the provisions of laws and regulations.