Accountant's practice qualification management
(December 10, 2012, the Ministry of finance published come into force on July 1, 2013, 73rd) Chapter I General provisions
First in order to enhance their qualification management, standardized accounting personnel, in accordance with the People's Republic of China accounting law (hereinafter referred to as the law on accounting) and the relevant legal provisions, these measures are formulated.
Second accountant access to and management of the application of this approach.
Article in the State organs, public organizations, enterprises, institutions and other organizations (hereinafter referred to as units) served as head of the Accounting Office (accounting officer) personnel, as well as the accounting officer shall be made of the following qualification:
(A) the cashier;
(B) audit;
(C) capital and funds accounting;
(D) the income, expenditure and debt accounting;
(E) staff salaries, costs, expenses, and financial accounting;
(Vi) incoming and outgoing assets, increase or decrease in accounting;
(VII) General Ledger;
(VIII) financial accounting reporting;
(I) accounting accounting file management within the Agency;
(J) other accounting work.
The fourth unit may appoint (hire) does not work with their qualification personnel engaged in accounting.
Not with their qualification of personnel shall not engage in accounting, shall participate in the accounting professional and technical qualification examination or review, the appointment of Accounting Professional and technical positions shall apply for and obtain a certificate of accounting personnel.
Fifth article except as provided in this way, financial departments of the local people's Governments at or above the county level responsible for the administration of their qualification management.
The sixth Finance Commission departments under the CPC Central Committee Board, the Office of the State Council respectively in accordance with their respective competencies of the authority responsible for management accounting qualification of the central institutions in Beijing.
Financial Bureau of Xinjiang production and construction corps responsible for the unit's accountant's practice qualification management.
Delegate of the Ministry Ministry responsible for accounting qualification of the management of the railway system.
Commissioned a Chinese people's Liberation Army General Logistics Department of the Ministry, the Chinese people's armed police force Logistics Department are responsible for the people's Liberation Army, the Chinese people's armed police forces of their qualification management.
Chapter accounting qualification achieved
The seventh national accounting qualification examination system.
People article that meets the following conditions, you can apply for the qualification exam:
(A) compliance with accounting and other financial laws and regulations;
(B) possess good moral character;
(C) basic accounting knowledge and skills.
Because of the accounting Act the 42nd, 43rd, 44th, an offence listed in section, accountant's practice qualification certificates revoked by law enforcement personnel, within 5 years from the date on which the revocation shall not take the qualification exam may not regain their qualification certificates.
By providing false financial and accounting reports, falsifying, concealing or intentionally destroying accounting credence, accounting bookkeeping, financial accounting reports, embezzlement, misappropriation of public funds, embezzlement and accounting functions related to the offence be held criminally responsible persons, shall participate in the qualification examination shall not obtain or regain their qualification certificates.
Nineth local people's Governments at or above the county level shall finance sectors, financial Bureau of Xinjiang production and construction Corps, departments under the Communist Party of China Affairs Authority, the Government offices administration of the State Council, Ministry of railways, the PLA and the Chinese people's armed police force Logistics Department (hereinafter referred to as accountant management) should apply for the qualification conditions for approval of examination staff, meet the requirements, allowing it to take the qualification examination.
Accounting qualification examination of the tenth article: financial regulations and accounting professional ethics, basic accounting, computerized accounting (or abacus).
Accounting qualification examination syllabus, examination standard centrally developed and published by the Treasury. Accounting Qualification exam courses non-paper examination, non-paper examination centrally by the Ministry of construction.
Accountant paperless examination regulations shall be separately formulated by the Ministry.
11th accounting qualification examination should be passed.
Accountant's practice qualification management bodies should timely publication of examination results at the end of the examination, notification of the test by personnel within 6 months from the date of publication of the result of the examination, to a designated accountant management received their qualification certificates.
Through their qualification examination personnel, originals shall hold a valid identity document, within the prescribed period, to the specified place received their qualification certificates. Accounting personnel qualification examination, may authorize an agent to obtain a qualification certificate.
When agents received their qualification certificates should hold original and valid identity card of the applicant.
12th article the province, and autonomous regions, and municipalities, and bureaus Department of Finance (Council) (following referred to provincial financial sector), Xinjiang production and construction Corps financial Council, CPC Central Committee directly under the organ Affairs Authority, and State organ Affairs Authority, and railways, and PLA General, and people armed police forces logistics (following referred to central competent units), should according to this approach fifth article, and sixth article provides of management range, is responsible for organization implementation accounting practitioners Qualification exam of following matters:
(A) develop their qualification test business rules;
(B) organizing qualification examination in accounting software system construction and management;
(C) receive and manage accounting qualification issued by the Ministry of no paper examination;
(D) organize their qualification examinations;
(V) the supervision and inspection of accounting professional qualification examination, and discipline, and handling acts of violation the punishment under the law.
Provincial finance departments, the Xinjiang production and construction Corps financial Bureau and the central authority should be in accordance with the measures designed and published accounting qualification examination measures, examination rules, examination requirements, entry conditions and subjects.
13th accounting qualification examination fees in accordance with the relevant provisions of the State administration of commodity prices.
14th the Treasury required certificate of accounting professional style and number sequences.
Provincial finance departments are responsible for the area of accountant's practice qualification certificates printed financial Bureau of Xinjiang production and construction Corps, and the central unit is responsible for this sector, the system of accountant's practice qualification certificates printed.
15th accountant's practice qualification certificates are with their qualification certificate, valid throughout the country.
Certificate of accounting professional personnel (hereinafter referred to as certified personnel) may not be altered, lend their qualification certificates.
Chapter III accounting qualification management
16th certified personnel should receive continuing education, improve the quality of business and accountants. Certified personnel to participate in continuing education credit management system.
Certified continuing education regulations shall be separately formulated by the Ministry.
17th accountant management should strengthen continuing education for certified personnel supervision and guidance.
Units should be encouraged and supported by certified personnel to participate in continuing education to ensure learning time and provide the necessary conditions for learning.
18th accountant management training institution for continuing education for accountants oversight and guidance, standardizing the training market, and ensure the quality of training. 19th accountant's practice qualification information management.
Accountant's practice qualification management certified professional archival information system should be established, recorded, updated, licensed personnel in a timely manner the following information:
(A) certified personnel-related information;
(B) certified personnel engaged in accounting work;
(C) registration of certified personnel changes, transfers;
(D) certified staff to exchange their accountant's practice qualification certificates;
(V) certified personnel receive continuing education;
(Vi) certified personnel Awards;
(VII) certified personnel for violating accounting laws, rules, regulations and accounting professional ethics and be punished. 20th article holding card personnel of name, and effective ID pieces and the number, and photos, and degree or degree, and accounting professional technology positions qualification, and began engaged in accounting work time, based information, and 19th article subsection (five) and subsection (six) items content occurred changes of, should holding related effective proved and accounting practitioners qualification certificate, to belongs accounting practitioners qualification management institutions handle practitioners archives information change.
Accountant's practice qualification management institutions shall verify the relevant information, the change of practice for licensed personnel file information.
Documented changes in personnel and other relevant information, should land their accountant's practice qualification management agencies specify site information changes, you can also report to their accountant's practice qualification management firms.
21st certified staff accountant management organs changes, should turn in time registration.
Certified staff accountant management organs at the provincial financial Department, Xinjiang production and construction Corps financial Bureau, the central unit in charge of change within their respective jurisdictions, shall hold a certificate of Accounting Professional, proof of work (or residence certificate, residence certificate) to call into the accountant's practice qualification management organs handling transfer registration. Officers certified accountant's practice qualification management bodies in the financial sector, financial Bureau of Xinjiang production and construction Corps, changing between the jurisdiction of the central authorities, it shall fill out the transfer form, accountant's practice qualification certificates out formalities to the original accounting qualification Management Agency.
Certified personnel out formalities shall within 3 months from the date, accountant's practice qualification certificates, transfers form and call into work to prove (or residence certificate, residence certificate), to call into the accountant's practice qualification Management Agency for redeployment procedures. 22nd certified personnel shall properly keep the accountant's practice qualification certificates. If lost, certified personnel shall be announced in the discharge procedure, complete the replacement request form, relevant supporting material, from their accountant's practice qualification management institutions to apply for a replacement certificate of Accounting Professional.
After verified accountant's practice qualification management authority shall, within 20 working days from the day of acceptance be issued retrospectively. If there is damage, certified personnel shall complete the replacement request form, damaged certificates from their accountant's practice qualification management institutions to apply for a replacement certificate of Accounting Professional.
After verified accountant's practice qualification management authority shall, within 20 working days from the day of acceptance be issued retrospectively.
23rd accountant's practice qualification certificates for 6 years and periodic replacement system.
Certified personnel shall in their qualification within 6 months before the expiration of the certificate, fill out the recertification registration forms on a regular basis, original holders of valid identity cards and their qualification certificates, to their accountant's practice qualification Management Agency for refilling.
24th under any of the following circumstances, accountant's practice qualification management agency may revoke the qualifications for certified accountant:
(A) the accountant management personnel who abuse their powers, neglect their duties, licensed accounting qualification decision;
(B) in excess of their statutory powers or violation of legal procedures to grant licensed accounting qualification decision;
(C) does not have the qualification of personnel, and make their qualification decisions.
Certified personnel to fraud, bribery, fraud and other unfair means to get their qualification, accountant's practice qualification management should revoke their qualification.
25th certified staff has any of the following circumstances, accountant's practice qualification management should cancel its accounting qualification:
(A) death or incapacity;
(B) accounting qualification is revoked. 26th their qualification management should obtain their qualification certificates and processing accounting qualification certificate renewal, transfers, change of registration conditions, procedures, deadlines, and need to submit materials and associated registration forms model workplace publicity, or their qualification authority specified Web site publicity.
Related application registration form sample shall be placed in their qualification authority Office, provided free of charge, or from their qualification authority specified by the applicant site.
27th accountant management institutions shall exercise supervision over the following checks:
(A) staff members engaged in accounting accountant's practice qualification certificates;
(B) renewal of certified personnel, transfers, change of registered accountant's practice qualification certificates;
(C) certified personnel engaged in accounting work and implementation of the national unified accounting system;
(D) certified staff have complied with the accounting professional ethics;
(V) certified staff continuing education.
Accountant's practice qualification management institutions, when conducting supervision and inspection, certified personnel shall provide relevant information and materials, the units concerned shall cooperate.
28th units and individuals for violations of the right to report as provided herein, accountant's practice qualification management shall promptly verify, process, and keep their informants confidential.
Article 29th of certified staff to their qualification authority decision shall have the right, the right to be heard; the right to apply for administrative reconsideration or bring an administrative suit.
The fourth chapter legal liability
Article 30th taking an accounting qualification exam fraud, 2 years should not participate in the qualification exam, by the accountant and administration to cancel its test scores, have achieved their qualification, by their qualification authorities revoke their qualification.
31st certified staff has one of the following, by the accountant and Administration ordered to rectify:
(A) do not participate in continuing education or continuing education not made provisions for credit;
(B) is not of turning registration in accordance with this regulation;
(C) does not update information in accordance with this regulation. 32nd accountant management institutions and their staff in the implementation of their qualification in management abuse their powers, neglect their duties, through misconduct, shall be subject to punishment.
Constitute a crime, criminal responsibility shall be investigated according to law. 33rd accountant management agencies who, in violation of article 28th of these measures, reporting and prosecution of the person's name was not unusual material to units or individuals, or should be kept confidential reporting information leaked from unit or units shall be subject to punishment.
Constitute a crime, criminal responsibility shall be investigated according to law.
The fifth chapter supplementary articles
34th provincial finance departments, the Xinjiang production and construction Corps financial Bureau and the central authorities can formulate specific measures for the implementation of the present measures, reported the Ministry of finance for the record.
The 35th Hong Kong S.A.R., and Macau S.A.R. and Taiwan residents and foreign residents obtained their qualification in the territory and related management procedures apply.
36th date of implementation of this approach has been appointed as a senior accountant or an accountant for 20 years, and over the age of 50, are still in the accounting jobs, upon his own application and provide proof, and other related materials, after verified accountant's practice qualification management bodies, to the accountant's practice qualification certificates.
CPA certificate, is still engaged in accounting, upon his own application and provide proof, and other related materials, after verified accountant's practice qualification management bodies, to the accountant's practice qualification certificates. The 37th article of the rules take effect on July 1, 2013. Treasury released on January 22, 2005, the management of accountant (Ministry of the 26th) repealed simultaneously.
