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Measures for the Administration of Accounting Qualification

Measures issued by the Ministry of Finance on December 10, 2012

The Measures for the Administration of Accounting Practising Qualifications are formulated to strengthen the management of accounting qualifications and standardize the behavior of accountants.

Chinese name: Measures for the Administration of Accounting Qualification
Release date: December 10, 2012
Implementation date: July 1, 2016

legal document: Normative documents
Adoption of the Conference: Ministerial Meeting of the Ministry of Finance
Document No: Ministry of Finance of the People's Republic of China Order No. 73

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Release Introduction

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The Measures for the Administration of Accounting Practicing Qualifications have been revised and adopted at the ministerial meeting of the Ministry of Finance on December 5, 2012. The revised Measures for the Administration of Accounting Practicing Qualifications are hereby promulgated and will come into force as of July 1, 2013.

treasury department

December 6, 2012^[1]

Management Measures

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general provisions

Article 1 These Measures are formulated in accordance with the Accounting Law of the People's Republic of China (hereinafter referred to as the "Accounting Law") and the provisions of relevant laws in order to strengthen the management of accounting qualifications and regulate the behavior of accounting personnel.

Article 2 These Measures shall apply to the acquisition and management of accounting professional qualifications.

Article 3 State organs , persons in charge of accounting institutions (accounting supervisors) in social organizations, enterprises, institutions and other organizations (hereinafter referred to as units). And the following accounting personnel shall be qualified for accounting:

(I) cashier ；

(II) audit ；

（3） Capital and fund business accounting ；

（4） Revenue expenditure 、 Creditor's rights and debts Accounting;

(V) Employee compensation 、 Cost Accounting of financial achievements;

（6） Receiving, dispatching, increase and decrease accounting of property and materials;

(VII) General Ledger ；

（8） Preparation of financial statements;

(IX) Accounting organization within Accounting archives Administration;

（10） Other accounting work.

Article 4 No unit may appoint (employ) any person who does not have the qualification to engage in accounting work.

No person who does not have the qualification for accounting practice may engage in accounting work. They shall not participate in the professional qualification examination or review of accounting, or engage in professional and technical posts of accounting, or apply for the honorary certificate of accounting personnel.

Article 5 Unless otherwise provided for in these Measures, the financial departments of the local people's governments at or above the county level shall be responsible for the administration of accounting qualifications within their respective administrative areas.

Article 6 treasury department Entrust the Administrative Bureau of Organs Directly under the CPC Central Committee and the Administrative Bureau of Organs under the State Council to be respectively responsible for the management of the accounting qualifications of the central units in Beijing according to their respective authorities.

The Finance Bureau of Xinjiang Production and Construction Corps is responsible for the management of accounting qualifications of its subordinate units.

Entrusted by the Ministry of Finance Ministry of Railways Responsible for the railway system Accounting qualification Management of.

Entrusted by the Ministry of Finance General Logistics Department of the Chinese People's Liberation Army 、 Logistics Department of the Chinese People's Armed Police Force They are respectively responsible for the management of accounting qualifications of the Chinese People's Liberation Army and the Chinese People's Armed Police Force.^[1]

Chapter II Obtaining Employment Qualifications

Article 7 The State implements Accounting Qualification Examination System.

Article 8 Persons who meet the following conditions may apply for taking the qualification examination for accounting practice:

（1） Comply with accounting and other financial laws and regulations;

（2） Have good moral character;

（3） Basic knowledge and skills of accounting.

A person whose accounting practice qualification certificate has been revoked according to law due to the illegal circumstances listed in Articles 42, 43 and 44 of the Accounting Law may not take the accounting practice qualification examination or obtain a new accounting practice qualification certificate within five years from the date of revocation.

Those who have been investigated for criminal responsibility according to law for providing false financial and accounting reports, falsifying accounts, concealing or deliberately destroying accounting vouchers, accounting books, financial and accounting reports, embezzlement, misappropriation of public funds, occupation of positions and other illegal acts related to accounting positions shall not participate in the accounting practice qualification examination, nor obtain or re obtain the accounting practice qualification certificate.

Article 9 The financial departments of the local people's governments at or above the county level, the Finance Bureau of the Xinjiang Production and Construction Corps, the Affairs Administration Bureau of the organs directly under the CPC Central Committee Government Offices Administration of the State Council The Ministry of Railways, the General Logistics Department of the Chinese People's Liberation Army, and the Logistics Department of the Chinese People's Armed Police Force (hereinafter referred to as the accounting qualification management organization) shall review the conditions for applicants to take the accounting qualification examination. Those who meet the conditions are allowed to take the accounting qualification examination.

Article 10 The subjects of the qualification examination for accounting practice are: financial regulations and accounting professional ethics, accounting basics, accounting computerization (or abacus).

The outline of the qualification examination for accounting profession and the standards for passing the examination shall be formulated and announced by the Ministry of Finance.

The subjects of the qualification examination for accounting practice are paperless, and the paperless examination question bank is organized and built by the Ministry of Finance. The relevant regulations on the management of paperless examination of accounting qualification shall be formulated by the Ministry of Finance separately.

Article 11 All examination subjects of accounting practice qualification shall be passed at one time.

The accounting professional qualification management institution shall publish the examination results in a timely manner after the examination, and notify the persons who have passed the examination to go to the designated accounting professional qualification management institution to obtain the accounting professional qualification certificate within six months from the date of publishing the examination results.

Those who have passed the qualification examination for accounting practice shall, within the prescribed time limit, go to the designated place to obtain the qualification certificate for accounting practice with the original of their valid identity cards.

A person who has passed the qualification examination for accounting practice may entrust an agent to obtain the qualification certificate for accounting practice. When receiving the qualification certificate for accounting practice, the agent shall present the original valid identity documents of himself and the client.

Article 12 The financial departments (bureaus) of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan (hereinafter referred to as provincial financial departments), the Finance Bureau of Xinjiang Production and Construction Corps, the Administration of Agency Affairs of the CPC Central Committee, the Administration of Agency Affairs of the State Council, the Ministry of Railways, the General Logistics Department of the Chinese People's Liberation Army, and the Logistics Department of the Chinese People's Armed Police Force (hereinafter referred to as the central competent units) , shall be responsible for organizing and implementing the following items of the accounting practice qualification examination in accordance with the scope of management as prescribed in Articles 5 and 6 of these Measures:

（1） To formulate the examination rules for the qualification examination of accounting practitioners;

（2） Organize the construction and management of the software system for the qualification examination of accounting practitioners;

（3） Receive and manage the paperless examination question bank of accounting qualification issued by the Ministry of Finance;

（4） Organize and carry out the qualification examination for accounting profession;

（5） Supervise and inspect the examination style and discipline of the qualification examination for accounting profession, and deal with and punish violations of laws and disciplines according to law.

The provincial financial department, the Finance Bureau of Xinjiang Production and Construction Corps and the central competent unit shall, in accordance with these Measures, formulate and publish the application methods, examination rules, relevant requirements, application conditions and examination subjects for the qualification examination of accounting profession.

Article 13 The charging standards for the qualification examination for accounting profession shall be implemented in accordance with the relevant provisions of the State price control department.

Article 14 The Ministry of Finance shall uniformly stipulate the format and numbering rules of accounting qualification certificates.

The provincial financial department is responsible for printing the qualification certificate of accounting profession in the region; The Finance Bureau of Xinjiang Production and Construction Corps and the central competent unit are respectively responsible for printing the accounting qualification certificates of their own departments and systems.

Article 15 The qualification certificate for accounting practice is a document certifying the qualification for accounting practice and is valid nationwide.

The person holding the accounting practice qualification certificate (hereinafter referred to as the holder) shall not alter or lend the accounting practice qualification certificate.^[1]

Training content of accounting qualification

《 Basis of Accounting 》：

1. Introduction to Accounting

2. Accounting Elements and Accounts

3. Accounting equation and double entry bookkeeping

4. Accounting voucher

5. Accounting book

6. Accounting procedures

7. Property inventory

8. Financial accounting report

9. Accounting archives

10. Accounting treatment of main economic business matters

Chapter III Administration of Accounting Professional Qualifications

Article 16 Holders of certificates shall receive continuing education to improve their professional quality and accounting professional ethics.

Credit system management system shall be adopted for cardholders to participate in continuing education. Relevant regulations on continuing education of licensed personnel shall be formulated by the Ministry of Finance separately.

Article 17 The accounting qualification management institution shall strengthen the supervision and guidance of the continuing education of the holders.

The unit shall encourage and support the certified personnel to participate in continuing education, ensure the time for study and provide necessary conditions for study.

Article 18 The accounting qualification management institution shall supervise and guide the training institutions that carry out the continuing education of accounting personnel, standardize the training market and ensure the training quality.

Article 19 Accounting qualification shall be subject to information management. The accounting professional qualification management institution shall establish the information system of the employment archives of the certified personnel, and record and update the following information of the certified personnel in a timely manner:

（1） Relevant basic information of the licensed personnel;

（2） Accounting work of certified personnel;

（3） Registration of change and transfer of holders;

（4） Renewal of accounting qualification certificate by the holder;

（5） Continuing education of licensed personnel;

（6） The recognition and reward of the certified personnel;

（7） Penalties for violation of accounting laws, regulations, rules and accounting professional ethics.

Article 20 If the basic information such as the name, valid ID card and number, photo, educational background or degree, professional and technical post qualification of accounting, time of starting to work in accounting, and the contents of items (5) and (6) of Article 19 change, the holder shall hold relevant valid certificates and accounting qualification certificates, Go to the accounting practice qualification management organization to handle the change of practice file information. The accounting practice qualification management institution shall, after verifying the relevant information, handle the change of practice file information for the holder.

If other relevant information of the holder changes, he/she should log on the website designated by his/her accounting qualification management institution to make information changes, or go to his/her accounting qualification management institution to handle the changes.

Article 21 In case of any change in the accounting qualification management organization of the holder, the transfer registration procedures shall be handled in a timely manner.

If the accounting professional qualification management organization of the holder changes within the jurisdiction of the provincial financial department, Xinjiang Production and Construction Corps Finance Bureau and the central competent unit, the holder shall hold the accounting professional qualification certificate, work certificate (or household registration certificate, residence certificate) to go through transfer registration with the accounting professional qualification management organization of the transfer place.

If the accounting professional qualification management institution of the holder changes between the provincial financial departments, the Xinjiang Production and Construction Corps Finance Bureau and the central competent unit, it shall fill in the transfer registration form in a timely manner, and go through the transfer procedures at the original accounting professional qualification management institution with the accounting professional qualification certificate. The holder of the certificate shall, within three months from the date of handling the transfer out formalities, go through the transfer in formalities at the accounting qualification management institution in the transfer in place with the accounting qualification certificate, transfer registration form and the work certificate (or household registration certificate, residence certificate) in the transfer in place.

Article 22 The holder of the certificate shall properly keep the accounting qualification certificate. If the certificate is lost, the holder shall fill in the reissue application form after performing the announcement procedure, hold the relevant certification materials, and apply to the accounting qualification management institution for reissue of the accounting qualification certificate. After verification, the accounting qualification management institution shall reissue it within 20 working days from the date of acceptance.

In case of any damage, the certificate holder shall fill in the reissue application form, and apply to the accounting qualification management institution for reissue of the accounting qualification certificate with the original of the damage certificate. After verification, the accounting qualification management institution shall reissue it within 20 working days from the date of acceptance.

Article 23 The qualification certificate for accounting practice shall be replaced regularly for six years.

The holder of the certificate shall, within 6 months before the expiration of the accounting qualification certificate, fill in the registration form for regular renewal of the certificate, and go through the formalities for renewal of the certificate at the accounting qualification management institution with the original valid identity certificate and the accounting qualification certificate.

Article 24 Under any of the following circumstances, the accounting qualification management institution may revoke the accounting qualification of the holder:

（1） The staff member of the accounting qualification management institution abuses his power, neglects his duty and makes a decision to grant the accounting qualification to the holder;

（2） Exceeding the statutory functions and powers or violating the statutory procedures, making a decision to grant the accounting qualification to the holder;

（3） A decision is made to grant an accounting qualification to a person who does not have the accounting qualification.

If the holder of the certificate obtains the qualification of accounting practice by cheating, bribery, fraud and other improper means, the accounting qualification management institution shall revoke his accounting qualification.

Article 25 Where the holder of a certificate has any of the following circumstances, the accounting qualification management institution shall cancel his accounting qualification:

（1） Death or incapacity;

（2） The accounting qualification is revoked according to law.

Article 26 The accounting professional qualification management institution shall publicize the conditions, procedures and time limit for obtaining the accounting professional qualification certificate and for handling the renewal, transfer and change of the registration of the accounting professional qualification certificate, as well as the materials to be submitted and the model text of the relevant application registration form in the office, or on the website designated by the accounting professional qualification management institution. The model text of the relevant application registration form shall be placed in the office of the accounting qualification management institution and provided free of charge, or downloaded by the applicant from the website designated by the accounting qualification management institution.

Article 27 The accounting qualification management institution shall supervise and inspect the following situations:

（1） The status of accounting practitioners holding accounting qualification certificates;

（2） Renewal, transfer and change of registered accounting qualification certificate of the holder;

（3） Information about the certified personnel engaged in accounting work and the implementation of the national unified accounting system;

（4） Compliance of certified personnel with accounting professional ethics;

（5） Continuing education of the licensed personnel.

When the accounting qualification management institution implements supervision and inspection, the holder of the certificate shall truthfully provide relevant information and materials, and the relevant units shall cooperate.

Article 28 Units and individuals shall have the right to report acts in violation of the provisions of these Measures, and the accounting qualification management institution shall verify and deal with them in a timely manner, and keep secrets for the informants.

Article 29 The holder of the certificate shall have the right to make statements and defend against the punishment decision made by the accounting qualification management organization; Have the right to apply for administrative reconsideration or bring an administrative lawsuit according to law.^[1]

Chapter IV Legal Liability

Article 30 Those who cheat in the accounting practice qualification examination shall not participate in the accounting practice qualification examination for two years, and the accounting practice qualification management institution shall revoke their examination results. Those who have obtained the accounting practice qualification shall be revoked their accounting practice qualification by the accounting practice qualification management institution.

Article 31 If the holder of the certificate has any of the following circumstances, the accounting qualification management institution shall order him to make corrections within a time limit:

（1） Failing to participate in continuing education or failing to obtain the required credits;

（2） Failing to handle transfer registration in accordance with these Measures;

（3） Failing to update the information in accordance with the provisions of these Measures.

Article 32 Where an accounting qualification management institution and its staff abuse their power, neglect their duties, or commit malpractices for personal gain in the implementation of the management of accounting qualification, they shall be punished according to law. If a crime is constituted, criminal responsibility shall be investigated according to law.

Article 33 If a staff member of the accounting qualification management institution, in violation of the provisions of Article 28 of these Measures, transfers the name of the whistleblower and the whistleblowing materials to the unit or individual being whistleblown, or discloses the whistleblowing information that should be kept confidential, the unit to which he belongs or the relevant unit shall give him punishment according to law. If a crime is constituted, criminal responsibility shall be investigated according to law.^[1]

Chapter V Supplementary Provisions

Article 34 The provincial financial department, the Finance Bureau of Xinjiang Production and Construction Corps and the central competent unit may formulate specific implementation measures in accordance with these Measures and report them to the Ministry of Finance for the record.

Article 35 These Measures shall be applicable to the residents of Hong Kong Special Administrative Region, Macao Special Administrative Region, Taiwan region and foreign residents who have obtained the qualification for accounting practice in China and related management.

Article 36 Those who have been employed as a senior accountant or have been engaged in accounting work for 20 years or more before the date of implementation of these Measures, and have reached the age of 50, and are still engaged in accounting work, will be issued a certificate of accounting practice qualification after their application and the relevant materials such as the unit certificate are provided and verified by the accounting practice qualification management institution.

obtain certified public accountant Certificate. For those who are still engaged in accounting work, the accounting qualification certificate will be issued after they apply and provide relevant materials such as the unit certificate, and the accounting qualification management organization verifies that they are correct.

Article 37 These Measures shall come into force as of July 1, 2013. The Measures for the Administration of Accounting Professional Qualifications (Decree No. 26 of the Ministry of Finance) issued by the Ministry of Finance on January 22, 2005 shall be repealed simultaneously.^[1]

Policy interpretation

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Background to the revision of the Measures

It has been more than seven years since the implementation of the Measures, which has played an important role in regulating and promoting the management of accounting qualifications and maintaining the order of the socialist market economy. In recent years, with the continuous improvement of China's socialist market economic system and the rapid development of the economy and society, the number of accounting personnel has expanded to nearly 14 million, and the requirements for the ability of accounting practitioners have been constantly improved, accounting personnel More frequent mobility has objectively put forward new requirements and challenges for the management of accounting qualifications. Some provisions of the Measures have not been able to meet the practical requirements, mainly in the following aspects:

First, the examination method can no longer meet the needs of accounting qualification management;

Second qualification The receiving and transferring procedures are relatively complicated;

Third, the information change procedures of the licensed personnel are relatively complicated;

Fourth Credit hour system Management mode restricts the innovation of continuing education mode;

Fifth, the withdrawal mechanism of accounting qualification has not been established.

Therefore, the revision of the Measures is an objective need to further strengthen and standardize the management of accounting qualification under the new situation.

Adjustment content of the new Measures

The new Measures includes 5 chapters and 37 articles, mainly adjusting the following contents:

First, the implementation of accounting qualification Paperless examination 。

Second, the exemption from the qualification examination for accounting profession was abolished.

The third is to simplify the procedures for obtaining and transferring the qualification certificate of accounting profession.

Fourth, the accounting qualification certificate was cancelled Registration System.

Fifth, the credit system has been introduced Continuing Education Management mode.

Sixthly, the procedures for information change of licensed personnel have been simplified.

Seventh, the accounting qualification certificate has been added loss 、 damage Provisions on reissue.

Eighth, the system of regular renewal of accounting qualification certificates has been established.

Ninth, it stipulates how to obtain the accounting qualification certificate for those who have met or exceeded the accounting qualification requirements in terms of ability but have not obtained the accounting qualification certificate due to objective reasons.

Ten is to improve the legal responsibilities of the licensed personnel.

Implementation of the new Measures

In order to implement the new Measures, we will actively promote the following work:

First, organize the publicity and training of the new Measures as soon as possible, guide all regions at all levels to carry out learning and training, and comprehensively improve the awareness and understanding of the accounting qualification management institutions and the whole society on the new Measures.

Second, the new and old measures were introduced in time to ensure the smooth implementation of the new Measures.^[2]

Revision decision

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According to the decision of the ministerial meeting of the Ministry of Finance, the Measures for the Administration of Accounting Professional Qualifications are amended as follows:

1、 Article 6 is revised to read: "The Finance Bureau of Xinjiang Production and Construction Corps shall be responsible for the management of the accounting qualifications of its affiliated units in accordance with the relevant provisions of the Ministry of Finance.

The Logistics Support Department of the Central Military Commission and the Logistics Department of the Chinese People's Armed Police Force shall, in accordance with the relevant provisions of the Ministry of Finance, be respectively responsible for the management of accounting qualifications of the Chinese People's Liberation Army and the Chinese People's Armed Police Force system. "

2、 Article 9 is revised to read: "The financial departments of the local people's governments at or above the county level, the Finance Bureau of Xinjiang Production and Construction Corps, the Logistics Support Department of the Central Military Commission, and the Logistics Department of the Chinese People's Armed Police Force (hereinafter referred to as the accounting qualification management organization) The qualifications of those who apply for the qualification examination for accounting practice shall be examined, and those who meet the requirements shall be allowed to take the qualification examination for accounting practice. "

3、 Article 12 is revised to read: "The financial departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan (hereinafter referred to as provincial financial departments) The Finance Bureau of Xinjiang Production and Construction Corps, the Logistics Support Department of the Central Military Commission, and the Logistics Department of the Chinese People's Armed Police Force shall, in accordance with the provisions of Articles 5 and 6 of these Measures, be responsible for organizing and implementing the following matters in the qualification examination for accounting practice:

（1） To formulate the examination rules for the qualification examination of accounting practitioners;

（2） Organize the construction and management of the software system for the qualification examination of accounting practitioners;

（3） Receive and manage the paperless examination question bank of accounting qualification issued by the Ministry of Finance;

（4） Organize and carry out the qualification examination for accounting profession;

The provincial financial department, the Finance Bureau of Xinjiang Production and Construction Corps, the Logistics Support Department of the Central Military Commission and the Logistics Department of the Chinese People's Armed Police Force shall, in accordance with these Measures, formulate and publish the application methods, examination rules, examination related requirements, application conditions and examination subjects for the qualification examination of accounting profession. "

4、 Article 14 is revised to read: "The Ministry of Finance uniformly stipulates the format and numbering rules of accounting qualification certificates.

The provincial financial department is responsible for printing the qualification certificate of accounting profession in the region; The Finance Bureau of Xinjiang Production and Construction Corps, the Logistics Support Department of the Central Military Commission and the Logistics Department of the Chinese People's Armed Police Force are respectively responsible for printing the corresponding accounting qualification certificates. "

5、 Article 21 is revised to read: "In case of any change in the accounting qualification management organization of the holder, the transfer registration procedures shall be handled in a timely manner.

If the accounting professional qualification management organization of the holder changes within the jurisdiction of the provincial financial department and the Xinjiang Production and Construction Corps Finance Bureau, the holder shall go through transfer registration with the accounting professional qualification management organization of the place of transfer with the accounting professional qualification certificate, work certificate (or household registration certificate, residence certificate).

In case of any change in the scope of jurisdiction of the accounting professional qualification management organization of the certified personnel across the provincial financial department, Xinjiang Production and Construction Corps Finance Bureau, the Central Military Commission Logistics Support Department and the Chinese People's Armed Police Force Logistics Department, the transfer registration form shall be filled in in a timely manner, and the transfer out procedures shall be handled at the original accounting professional qualification management organization with the accounting professional qualification certificate. The holder of the certificate shall, within three months from the date of handling the transfer out formalities, go through the transfer in formalities at the accounting qualification administration organ in the transfer in place with the accounting qualification certificate, transfer registration form and the work certificate (or household registration certificate, residence certificate) in the transfer in place. "

6、 Article 34 is revised to read: "The provincial financial department, the Finance Bureau of Xinjiang Production and Construction Corps, the Logistics Support Department of the Central Military Commission and the Logistics Department of the Chinese People's Armed Police Force may, in accordance with these Measures, formulate specific implementation measures and report them to the Ministry of Finance for the record."

This Decision shall come into force as of July 1, 2016.

The Measures for the Administration of Accounting Practicing Qualifications shall be revised and re published in accordance with this Decision.^[3]

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