(January 22, 2005 Ministry of Finance released 26th, come into force on March 1, 2005) Chapter I General provisions article in order to improve 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.     Article apply for and obtain a certificate of Accounting Professional to apply this approach. In State, and social groups, and company, and enterprise, and institutions and other organization (following collectively units) engaged in following accounting work of personnel must made accounting practitioners qualification: (a) accounting institutions head (accounting competent personnel); (ii) cashier; (three) audit; (four) capital, and fund accounting; (five) income, and spending, and claims debt accounting; (six) wage, and cost costs, and financial results accounting; (seven) property material of transceiver, and increases or decreases accounting; (eight) General Ledger; (     IX) financial accounting reporting; (j) accounting accounting file management within the Agency.     Third 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 accounting profession appointed shall apply for and obtain a certificate of accounting personnel.     Article fourth 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.     Article fifth 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.     Article sixth Ministry commissioned the Chinese people's armed police force Logistics Department and the General Logistics Department of the PLA are responsible for the people's armed police forces, the people's Liberation Army of accountant management system.     Article seventh in the second chapter of their qualification system of national accounting qualification examination.     Section eighth for the examination for accounting qualification personnel should meet the following basic conditions: (a) compliance with accounting and other financial laws and regulations, (ii) possess good moral character and (iii) basic accounting knowledge and skills.     Because of the accounting Act 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 (5) not to take the qualification examination shall 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 Accounting Qualification exam subjects: financial regulations and accounting professional ethics, basic accounting, accounting computerization of primary (or abacus five levels).     Accountant syllabus formulated and published by the Ministry.     Article the applicant in accordance with the approach under article eighth and recognized by the National Administrative Department of Education College (secondary, the same below) degree in accounting (or degree), within 2 years from date of graduation (2 years), school enrollment, primary accounting basis of computerized accounting (or abacus five levels).     Major in accounting referred to in the preceding paragraph include: (a) accounting (ii) computerized accounting (iii) certified public accountants specialize; (iv) audit and (e) financial administration (vi) finance.     11th article province, and autonomous regions, and municipalities, and bureaus Department of Finance (Council), Xinjiang production and construction Corps financial Council, CPC Central Committee directly under the organ Affairs Authority, and State organ Affairs Authority, and railways, and people armed police forces logistics and PLA General (following referred to central competent units), according to this approach fourth article, and fifth article, and sixth article provides of management range is responsible for organization implementation accounting practitioners Qualification exam of following matters: (a) developed accounting practitioners Qualification exam test works rules;     (B) the organizations accounting qualification examination, (iii) implementation of the exam works; (d) the supervision and inspection of accounting professional qualification examination, and discipline.     Provinces, autonomous regions, municipalities, separately listed cities in financial offices (bureaus), the Xinjiang production and construction Corps financial Bureau and the central authorities shall publish their qualification exam registration conditions, measures, examination subjects, examination rules and test requirements, and their qualification exams ended in the 30th after taking the Treasury records.     12th accounting qualification examination fees in accordance with the relevant provisions of the State administration of commodity prices. Article 13th accounting qualifications an applicant who passes the examination, the qualification exam is located above the county level in the local financial sector, financial Bureau of Xinjiang production and construction Corps, and central authorities (hereinafter "accounting qualification authority") for accountant's practice qualification certificates.     Local financial departments at and above the county level accountant's practice qualification certificates are issued permission by the provinces, autonomous regions, municipalities, separately listed cities in the financial sector.     When applying for a certificate of Accounting Professional, should fill out the application form for the accountant's practice qualification certificates, and hold the following materials: (a) examination certificates; (b) original of valid ID card; (c) the same film size passport photo to two in the near future.     Comply with the conditions specified in article tenth, and financial regulations and accounting professional ethics examination applicants, need a degree or degree certificate (Hong Kong S.A.R., and Macau S.A.R. and Taiwan residents and foreign residents of degree or degree in subject to People's Republic of China recognized by the Administrative Department of education).     14th an applicant may apply for accountant's practice qualification certificates through commissioned agents.     The applicant should be responsible for the authenticity of the substance of the application materials.     15th application materials are complete and meet the requirements of the applicant, accountant's practice qualification management should accept application materials are incomplete or do not meet the requirements, accountant's practice qualification management should spot or inform the applicant of the need within the 5th supplement the entire contents, fails to inform the, shall be accepted as of the date of receipt of the application materials.     Accountant's practice qualification management agencies to accept or not to accept an application for accountant's practice qualification certificates, shall issue a written certification, also dated and stamped with the seal of the agency-specific.     16th article accounting practitioners qualification management institutions can spot made decided of, should spot made issued accounting practitioners qualification certificate of written decided; cannot spot made decided of, should since accepted of day up 20th within on applicants submitted of application material for review, and made whether issued accounting practitioners qualification certificate of decided; 20th within cannot made decided of, by accounting practitioners qualification management institutions head approved, can extended 10th, and should will extended term of reason told applicants.     Article 17th accountant management decision to make an accountant's practice qualification certificates issued, shall take a decision within 10th of accountant's practice qualification certificates issued to the applicant.     Accountant's practice qualification management authority not to issue certificate of Accounting Professional decisions, it shall explain the reasons and inform the applicants have the right to apply for administrative reconsideration or bring an administrative lawsuit in accordance with law.     Article 18th Ministry of finance required certificate of accounting professional style and number sequences.     Provinces, autonomous regions, municipalities, separately listed cities in financial offices (bureaus) and the Xinjiang production and construction Corps financial Bureau, the central authorities responsible for the accountant's practice qualification certificates issued printed, numbered, and, after the end of the year, and in the 30th annual accountant's practice qualification certificates reported to the Ministry of Finance on the record. 19th accountant's practice qualification certificates are with their qualification certificate, valid throughout the country.     Certificate of accounting professional personnel (hereinafter "certified personnel") may not be altered, transferred their qualification certificates.     Chapter 20th certified accountant management personnel should receive continuing education, improve the quality of business and accountants.     Certified personnel to participate in continuing education each year shall not be less than 24 hours.     Released 21st Ministry of finance is responsible for the development and certified continuing education program.     Provinces, autonomous regions, municipalities, separately listed cities in financial offices (bureaus) and the Xinjiang production and construction Corps financial Bureau, the central unit is responsible for the development of certified continuing education training planning and implementation.     22nd accountant management should strengthen continuing education for certified personnel supervision and guidance.     Units certified personnel should be encouraged to participate in continuing education to ensure learning time and provide the necessary conditions for learning.     Article 23rd accountant's practice qualification certificates to implement the registration system. Certified personnel engaged in accounting work, shall, within 90 days from the date of accounting work, filling in the registration form, and accountant's practice qualification certificates and organization of proof of accounting operations, units or departments, Systems Accountant Management Agency for registration.     Certified personnel left the accounting to work for more than 6 months, should fill in the registration form, and the accountant's practice qualification certificates, to the original registered accountant's practice qualification management agency records.    24th certified personnel in the same qualification management switch within the jurisdiction of the agency work, and continues to work in the accounting shall leave within 90 days from the date of original work unit, fill out the transfer form, holding accountant certificate and proof of the certificate issued by the redeployment of units engaged in accounting, handle the transfer registration. Holding card personnel in different accounting practitioners qualification management institutions jurisdiction range turned work units, and continues to engaged in accounting work of, should fill in turned registration form, holding accounting practitioners qualification certificate, timely to original registered registration of accounting practitioners qualification management institutions handle out procedures; and since handle out procedures of day up 90 days, holding accounting practitioners qualification certificate, and turned registration form and adjustable into units issued of engaged in accounting work proved, to adjustable into units where area of accounting practitioners qualification management institutions handle adjustable into procedures.     25th article accounting practitioners qualification management institutions should established holding card personnel practitioners archives information system, timely records, and update holding card personnel following information: (a) holding card personnel related based information and registered, and change, and turned registration situation; (ii) holding card personnel engaged in accounting work situation; (three) holding card personnel accept continues to education situation; (four) holding card personnel by recognition award situation; (five) holding card personnel for violation accounting legal, and regulations, and regulations and accounting ethics was punishment situation.     Certified personnel qualifications or degrees, accounting professional qualification as well as the preceding paragraph (a) to (e) content is changed, can hold a valid certificate and certificate of Accounting Professional, from their accountant's practice qualification management practice information changes. Article 26th accountant management should apply for accountant's practice qualification certificates and processing of registered accountant's practice qualification certificates, changes, transfers the registration conditions and procedures, deadlines, and need to submit materials and related application form for registration model in Office publicity. Application registration form shall be placed in their qualification authority Office, free of charge.     The applicant can also be specified from the accountant's practice qualification management website.     27th accountant management institutions should supervise and check the following conditions: (a) the personnel engaged in accounting accountant's practice qualification certificates and registration, (ii) certified personnel engaged in accounting work and implementation of the national unified accounting system, (iii) certified staff have complied with the accounting professional ethics and (iv) certified staff continuing education.     Accountant's practice qualification management institutions, when conducting supervision and inspection, certified personnel shall provide relevant information and materials, all the parties involved should cooperate.     28th accountant management accountant should be on continuing education units for supervision and guidance, standardizing the training market, and ensure the quality of training.     Article 29th 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.     Fourth chapter legal liability article 30th taking an accounting qualification exam fraud, by the accountant and administration to cancel its test scores in the subjects are serious, canceled all of its test scores.     31st with fake degrees, fake certificates and other means of examination subjects and obtain their qualifications, managed by the accountant Department revoke their qualification.     Article 32nd certified personnel in accordance with these rules for registration registration, transfers, accounting qualification authority ordered to rectify; fails, it shall be announced.     Article 33rd certified personnel accounting law 42nd, 43rd, 44th of the violating circumstances listed in section, by the accountant and Administration be dealt with in accordance with the accounting Act and announced to the public.     Article 34th found units of the accountant's practice qualification management appointments (recruitment) without registration, transfer registration of accounting jobs, should be ordered to rectify; fails, it shall be announced.     Appointment (hire) no certificate of accounting professional personnel engaged in accounting work, managed by the accountant of 42nd of the agency according to the accounting policy.     35th accountant management institutions and their staff in the implementation of their qualification in management abuse, negligence, malpractice, shall be given administrative sanctions.     36th accountant management staff in institutions violates the provisions article 29th of this approach, reporting and prosecution of the person's name was not unusual material to units and spotted individuals, by the unit or units shall be given administrative sanctions.     Fifth chapter by-laws 37th of provinces, autonomous regions, municipalities, separately listed cities in financial offices (bureaus), Xinjiang production and construction Corps of the Finance Board and the central authorities can formulate specific measures for the implementation of the present measures, reported the Ministry of finance for the record.     Article 38th Hong Kong S.A.R., and Macau S.A.R. and Taiwan residents and foreign residents may apply for an accountant's practice qualification certificates, these measures shall apply.     39th accountant management of rural collective economic organizations may refer to these measures. 40th these measures shall come into force on March 1, 2005.       Treasury released on May 8, 2000, the management of accountant (accounting [2000]5), released on September 13, 2000, the accountant's practice qualification management practices a number of answers to questions (a) (accounting [2000]13), released July 25, 2002, the accountant management practices a number of answers to questions (b) (fiscal [2002]28) repealed simultaneously.              附表1：中华人民共和国会计从业资格证书申请表                                                               编号：_____________ ┏━━━━┯━━━━┯━━━━┯━━━━━━┯━━━━┯━━━━┯━━━━━━━┓ ┃姓    名│        │民    族│            │性    别│        │                ┃ ┠────┼────┴────┼────┬─┴────┴────┤              ┃ ┃身份证号│                  │出生日期│        年    月    日│ 一寸免冠照片 ┃ ┠────┼─────────┴────┴───────────┤              ┃ ┃发证时间│                       年    月    日                                      │              ┃ ┠────┼──────────────────────────┴───────┨ ┃最高学历│    1.初中及以下  2.高中  3.中专  4.大专  5.本科  6.硕士  7.博士    ┃ ┠────┼───────────────────┬──────┬───────┨ ┃毕业院校│                                                    │ Graduated time │┃┠-the-the-the-the ┼-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┴-the-the-the-the-the-the ┴-the-the-the-the-the-the-the ┨ ┃ by learn Professional │ 1. accounting 2. accounting electric is of 3. registered accountants specialized 4. audit 5. financial management ┃┃│ 6. financial learn 7. other ┃ ┠────┼───────────────────┬──────┬───────┨ ┃珠算等级│1.一级以上   2.普一   3.普二   4.普三 │  珠算证号  │              ┃ ┃        │5.普四     6.普五   7.普六   8.无级别 │            │              ┃ ┠────┴──┬────────────────┴─── ───┴───────┨ ┃工作单位全称  │                                                              ┃ ┠────┬──┴──────┬────┬──────┬────┬───────┨ ┃单位地址│                  │单位电话│            │单位邮编│              ┃ ┠────┼────── ───┴────┴──────┴────┴───────┨ ┃单位类型│    1.国家机关  2.社会团体  3.公司  4.企业  5.事业单位  6.其他组织  ┃ ┠────┴────┬──────────────┬─┬────────────┨ ┃                  │                            │会│                        ┃                        ┃                  │                            │计│                        ┃ ┃                  │                            │从│                        ┃ ┃                  │                            │业│        ┃ ┃ │ │ Chinese │ I promise of those applications content 1. accepting ┃ ┃ (sealed) │ responsible for the authenticity.                            │格│                        ┃ ┃                  │                            │管│                        ┃ ┃                  │                            │理│        2.不受理        ┃ ┃                  │ │部│                        ┃ ┃                  │    本人签名：              │门│                公    章┃ ┃                  │                            │意│                        ┃ ┃     年   月    日│              年    月    日│见│           年   月    日┃ ┗━━━━━━━━━┷━━━━━━━━━━━━━━┷━┷━━━━━━━━━━━━┛  注：无工作单位的，不需要单位盖章       。                附表2：中华人民共和国会计从业资格注册、变更、调转登记表                                                                                 编号：_______________ ┏━┳━━━━━━━━┯━━━━━━━━┯━━━━┯━━━━┯━━━━┯━━━━━━━━━━━━━━┓ ┃基┃    姓    名    │                        │性    别│        │身份证号│                            ┃ ┃础┠────────┴───┬────┴────┼────┼────┼────┬─────────┨ ┃信┃会计从业资格证书档案号码│                  │发证日期│   年 月│发证机关│                  ┃ ┃息┃     │                  │        │        │        │                  ┃ ┣━╋━━━━━━━━━━━━┿━━━━━━━━━┷━━━━┿━━━━┷━━━━┿━━━━━━━━━┫ ┃  ┃                        │        所在单位名称        │                  │     单位审核 ┃ ┃  ┃                        ├──────────────┼─────────┤     （盖章）     ┃ ┃注┃                        │      从事会计工作岗位      │                  │                  ┃ ┃册┃    上岗注册登记        ├──────────────┼───────                        ──┤                  ┃ ┃登┃                        │      从事会计工作时间      │           年   月│                  ┃ ┃记┃                        ├──────────────┼─────────┤                  ┃ ┃情┃                                      │          联系电话          │                  │        年  月  日┃ ┃况┠────────────┼──────────────┼─────────┴─────────┨ ┃  ┃                        │         原单位名称         │  ┃ ┃  ┃    离岗备案登记        ├────┬─────────┴────┬────┬─────────┨ ┃  ┃                        │离岗时间│                            │联系电话│                  ┃ ┣━╋━━━━━━━━┯━━━┷━━━━┷━━━━━━━━━┯━━━━┿━━━━┷━━━━━━━━━┫ ┃                            ┃  学历（学位）  │                                    │专    业│                            ┃ ┃  ┠────────┼──────────────────┼────┼──────────────┨ ┃  ┃    毕业学校    │                                    │毕业日期│  ┃ ┃ Variable ┠-the-the-the-the-the-the-the-the ┼-the-the-the-the-the-the-the-the-the-the-the-the-the ┬-the-the-the-the ┼-the-the-the-the ┼-the-the-the-the ┬-the-the-the-the-the-the-the-the-the ┨┃┃ accounting professional technology qualification │ 1. primary 2. intermediate 3. Senior 4. no │ made time │ years │ made way │ 1. review 2. exam 3. evaluation ┃ ┃ more ┠-the-the-the-the-the-the-the-the ┼-the-the-the-the-the-the-the-the-the-the-the-the-the ┴-the-the-the-the ┴-the-the-the-the ┴-the-the-the-the ┴-the-the-the-the-the-the-the-the-the ┨ ┃ ┃ Accounting Professional technology positions │ 1. accounting member 2. Assistant Accountants 3. accountants 4. senior accountants ┃ ┃ Deng ┠-the-the-the-the-the-the-the-the ┼-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┨┃┃ accounting administrative positions │ 1. General Accounting personnel 2. accounting competent personnel 3. accounting institutions head 4. Chief Accountant 5. other ┃ ┃ remember ┠-the-the-the-the-the-the-the-the ┼-the-the                                                                    ────────────────────────────────────┨ ┃  ┃继续教育完成情况│                                                                            ┃ ┃情┠────────┴───┬──────────────────────────────────┨ ┃  ┃县级以上政府部门奖惩情况│ ┃ ┃况┠────────┬───┴──────────────┬────┬────┬───┬─────┨ ┃  ┃    通讯地址    │                                    │联系电话│        │手  机│          ┃ ┃  ┠───  ─────┼──────────────────┴────┴────┴───┴─────┨ ┃  ┃    其他变更    │                                                                            ┃ ┣━╋━━━━━━━━┿━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┫ ┃  ┃  调出单位名称                                                                            │                                                                            ┃ ┃  ┠────────┼──────────────────────────────────────┨ ┃  ┃  调入单位名称  │ ┃ ┃调┠────────┴─────────────┬────────────────────────┨ ┃转┃       调出地会计从业资格管理部门审核       │         调入地会计从业资格管理部门审核         ┃ ┃登┃                  （盖章）                  │                    （盖章                                                ）                    ┃ ┃记┃                                            │                                                ┃ ┃情┃                                            │                                                ┃ ┃况┃                                            │                                                ┃ ┃  ┃                                            │ ┃ ┃  ┃经办人：               电话：               │经办人：              电话：                    ┃ ┃  ┃                              年    月    日│                                   年   月    日┃ ┣━┻━━━━━━━━━━━━━━━━━━━━━━┷                                            ━━━━━━━━━━━━━━━━━━━━━━━━┫┃ Himself promised to report content and is responsible for the authenticity of the evidence provided.                                      ┃ ┃                                                                                                  ┃ ┃                                                                                                  ┃ ┃ 本人签名：                                    年    月    日┃ ┃ Authorized representative signature: year month day ┃┗━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┛ instructions: 1. in the table of "Accountant jobs" refers to: (1) the head of the Accounting Office (accounting officer) post and (2) cashier jobs; (3) audit jobs ( 4) capital, fund accounting position; (5) the income, expenditure and debt accounting jobs; (6) payroll accounting, cost accounting, financial accounting jobs (7) incoming and outgoing assets, increase or decrease in accounting jobs (8) General Ledger jobs (9) financial accounting reporting post (10) accounting accounting file management positions within the Agency. 2. registration, two copies of form, I have a copy of accountant management retained a copy. 3. the alteration registration, two copies of form, I have a copy of accountant management retained a copy. 4. apply for registration of transfer, three copies of the form, I am one, bring up their qualification Authority retained a copy, call into their qualification Authority retained a copy.  5. register such changes shall provide originals of relevant materials, for approval.