Branches of China Accounting Society:
In order to implement the Notice on Further Strengthening the Standardized Management of Branches and Representative Offices of National Social Organizations (MSGH [2021] No. 81), improve the work system, give play to the work functions of the Institute, further strengthen the management of branches, standardize the operation of branches, and promote the healthy development of accounting academic cause in the new era, In accordance with the provisions of the Articles of Association of the Chinese Society of Accounting and in combination with the actual work, the Ninth Council of the Chinese Society of Accounting formulated the Measures for the Management of Branches of the Chinese Society of Accounting, which are hereby printed and distributed, and please earnestly implement them.
China Accounting Society
December 20, 2023
enclosure
Administrative Measures for Branches of the Chinese Accounting Society
Chapter I General
Article 1 In order to strengthen the management of the branches, standardize the operation of the branches, and better play the functions of the branches, the Chinese Accounting Society (hereinafter referred to as the "Accounting Society") formulates these Measures in accordance with the relevant provisions of the community registration administration organ, the competent business unit, and the Articles of Association of the Chinese Accounting Society (hereinafter referred to as the "Articles of Association").
Article 2 The term "branch" as mentioned in these Measures refers to an organization established by the Accounting Society in accordance with the needs of accounting reform and development, and the construction of academic societies, within the purpose and business scope specified in the Articles of Association, which is specialized in accounting academic activities. Branches and professional committees are branches of the Accounting Society.
The branch is established based on the characteristics of member groups and the needs of organizing member activities.
Professional committees are established based on the division of disciplines and the need to carry out theoretical research.
Article 3 As an integral part of the Accounting Society, the branch is under the leadership of the Board of Directors of the Accounting Society, does not have the legal personality, and carries out activities and develops members within the scope of authorization of the Accounting Society. Without the authorization or approval of the Accounting Society, a branch shall not organize activities in the name of the Accounting Society, cooperate with other civil subjects, develop members, collect membership fees, or accept donations.
Article 4 The Accounting Society will not set up regional branches, nor will it set up branches under the branches, or set up branches in disguised form in the name of study groups, working groups, volunteer service teams, etc. Branches do not have independent finance and do not have separate articles of association. The Institute of Accounting shall bear the legal responsibility for its branches.
Article 5 When carrying out activities, a branch shall use the full standardized name of "China Accounting Society", namely "XX Branch of China Accounting Society" and "XX Professional Committee of China Accounting Society", and shall not go beyond the business scope of the accounting society. The foreign translation name of the branch shall be consistent with the Chinese name.
Chapter II Responsibilities, rights and obligations
Article 6 Branches should focus on the work of the Accounting Society and perform the following duties:
（1） Gather experts, scholars and academic backbones in the professional field;
（2） Formulate an overall plan for academic research in the field of this specialty, and carry out in-depth academic research;
（3） Promote academic exchanges in this field, and build a platform for academic achievements display and promotion;
（4） Summarize the academic achievements and practical experience in this field;
（5） Organize experts to go deep into the grassroots to carry out research and provide professional guidance and services for front-line accountants;
（6） Publicize accounting regulations and popularize accounting knowledge;
（7） To undertake other work entrusted by the Accounting Society.
Article 7 Rights of branches:
（1） Participate in relevant activities organized by the Accounting Society;
（2） Obtain relevant services provided by the Accounting Institute;
（3） Organize relevant business activities in the field;
（4） Put forward opinions and suggestions on the work of the Accounting Society.
Article 8 Obligations of branches:
（1） Abide by national laws and regulations, comply with the relevant provisions of the association registration administration authority and the competent business unit, and implement the Articles of Association and relevant systems of the Accounting Society;
（2） Accept the guidance and management of the Accounting Society, implement the resolutions of the Council and the Standing Council of the Accounting Society, and complete the tasks assigned by the Accounting Society;
（3） According to the development plan of the Council, formulate the specific implementation plan and annual work plan of the branch, earnestly perform their duties and actively carry out their work;
（4） Build expert database and resource database, submit academic achievements and enhance academic influence.
Chapter III Establishment, change and annotation (cancellation)
Article 9 The establishment of a branch shall be proposed by the academic leader in a certain field of accounting or the secretariat of the Accounting Society according to the work needs, and shall be sponsored by at least five members of the Accounting Society with senior professional and technical titles (or corresponding positions).
Article 10 The application for establishment of a branch shall meet the following conditions:
（1） The business scope complies with the provisions of the Articles of Association, meets the needs of discipline development or business work, and does not duplicate the work content of other branches of the Accounting Society;
（2） It has a standardized name and can carry out business activities in a standardized manner;
（3） It has a group of experts, scholars and academic backbones in its professional field (no less than 20 in principle), and all of them are members of the Accounting Society;
（4） It has a work platform and work team suitable for business activities, and can organize academic research, professional exchanges and other activities.
Article 11 To apply for the establishment of a branch, the following materials shall be submitted:
（1） The application form jointly signed by the sponsors, mainly including the name, reason for establishment, business scope, specific implementation plan, work platform, work team of the branch to implement the development plan of the Council, etc;
（2） Basic information of the proposed person in charge and opinions of his/her unit, and a copy of his/her ID card;
（3） Other materials required by the Accounting Society.
Article 12 Procedures for applying for the establishment of branches:
（1） The initiator applies to the secretariat of the Accounting Society for the establishment of a branch;
（2） The secretariat of the Accounting Society fully studies and demonstrates the necessity and feasibility of the establishment of branches and solicits extensive opinions, strictly reviews the establishment conditions, and ensures that they are compatible with the purpose, business scope and management and service capabilities of the Accounting Society;
（3） If it is really necessary to establish and meets the conditions, the secretariat of the Accounting Society shall submit it to the Council or the Standing Council of the Accounting Society for review, and after the review and approval, it shall report to the competent business unit for filing as required, and issue the establishment announcement;
（4） The branch shall organize and hold the inaugural meeting within 30 working days from the date when the board of directors or the standing board of the accounting society deliberates and approves the establishment;
（5） The branch office shall, within 10 working days after the establishment meeting, submit the meeting minutes, personnel composition list, resumes and other materials to the secretariat of the Accounting Society for filing.
Article 13 A branch may change its name, business scope and person in charge according to work needs. The change of a branch shall be applied for at a meeting of all members of the branch after discussion. The secretariat of the Accounting Society shall review the application and submit it to the Council or the Standing Council of the Accounting Society for deliberation. After approval, the branch change announcement shall be issued and reported to the competent business unit.
Article 14 When a branch changes its name, business scope and person in charge, it shall submit the following materials to the secretariat of the Institute:
（1） Application;
（2） Resolutions or minutes of meetings of branches on change matters;
（3） For the change of person in charge, the information of the new (successor) person in charge and the copy of ID card shall be submitted;
（4） Other materials required by the Accounting Society.
Article 15 The application for the cancellation (cancellation) of a branch shall be submitted after the vote of all members of the branch at the meeting. The secretariat of the Accounting Society shall review the application and submit it to the Council or the Standing Council of the Accounting Society for deliberation. After the application is approved, an announcement of the cancellation (cancellation) of the branch shall be issued and reported to the competent business unit.
Article 16 Under any of the following circumstances, the secretariat of the Accounting Society may directly apply to the Council or the Standing Council of the Accounting Society for the cancellation of the branch:
（1） There are serious violations of laws and disciplines and political tendencies;
（2） Violate the Articles of Association or the resolutions of the Board of Directors and the Standing Council of the Accounting Society and cause serious consequences;
（3） The work objectives and tasks set by the organization have been completed, or the field has been covered by other fields;
（4） Internal management confusion affects normal operation;
（5） No activity for two consecutive years or more;
（6） Connected with illegal social organizations;
（7） Other circumstances that shall be noted (cancelled) as required by laws and regulations or necessary for work.
Article 17 Once the resolution on the cancellation (cancellation) of a branch is made, the branch must immediately stop any activities and hand over all files to the secretariat of the Institute of Accounting.
Chapter IV organizational structure
Article 18 The branch has a board of directors, which shall not exceed 120 in principle, and the number of executive directors shall not exceed one third of the number of directors. In principle, the number of professional committees shall not exceed 60. The term of office of the branch council and professional committee is 5 years.
Article 19 The branch implements the president responsibility system, with 1 president, 3-5 vice presidents, 1 secretary-general and no more than 3 deputy secretary-generals. The vice president and secretary-general of the branch will assist the president in carrying out his work.
The professional committee implements the chairman responsibility system, with one chairman, 3-5 vice chairmen, one secretary-general and no more than three deputy secretary-generals. The vice chairmen and secretary-general of the professional committees assist the chairmen in their work.
Article 20 The head of the branch is the chairman, vice chairman, secretary-general of the branch, chairman, vice chairman and secretary-general of the professional committee. The chairman of the branch and the chairman of the professional committee are the main principals of the branch.
The main person in charge of the branch shall be nominated by the Secretary General of the Accounting Society, the other person in charge of the branch and the Deputy Secretary General of the branch shall be nominated by the main person in charge of the branch. After being reviewed by the secretariat of the Accounting Society, the report shall be submitted to the Council or the Standing Council of the Accounting Society to decide on the formal candidate (professional committee) or recommended candidate (branch).
After the candidates for the president, vice president and secretary-general of the branch are approved by the board of directors or the standing board of the accounting institute, the branch board of directors shall also perform the election procedures.
Article 21 The basic conditions that a person in charge of a branch should meet:
（1） As the leader of the discipline in this field, with good academic ethics, peer recognized academic level or work experience;
（2） Enthusiastic in academic undertakings, with the necessary time, energy and ability to organize branch activities;
（3） He is a member of the Accounting Institute.
Article 22 The person in charge of the branch shall comply with the relevant provisions of the state on the appointment of the person in charge of social organizations, and fulfill the relevant approval procedures of the unit. The term of office of the person in charge of a branch shall not exceed two terms, and the maximum age of the person in charge shall not exceed 70 years old. The person in charge of a branch shall not hold the post of person in charge of more than two branches at the same time, and shall not make profits by taking advantage of the position of person in charge of a branch.
Article 23 Branch directors, executive directors and members of professional committees are members of branches. The selection of branch members shall be applied for by individuals, which shall be studied by the branch and submitted to the secretariat of the Accounting Society for examination and approval. Branches must absorb a certain number of practitioners.
Article 24 Basic conditions for branch members:
（1） Have certain academic achievements or practical experience in the professional field;
（2） Enthusiastic in academic undertakings, with the necessary time and energy to participate in branch activities;
（3） He is a member of the Accounting Institute.
Article 25 The members of the branch shall comply with the relevant provisions of the unit on part-time work in social organizations and go through the relevant approval procedures. A member of a branch shall not join more than two branches of the Accounting Society at the same time, and shall not make profits by taking advantage of the membership of the branch.
Article 26 The increase of members in the middle of a branch shall be discussed at the plenary meeting of the branch and reported to the secretariat of the Accounting Society for approval.
Article 27 Members of a branch have the right to voluntarily withdraw from the branch. For voluntary withdrawal and deemed voluntary withdrawal, the head of the branch shall notify all members and report to the secretariat of the Accounting Society for record.
Article 28 The secretariat of the Institute of Accounting shall timely publish the list of branch members on the official website of the Institute of Accounting and update the information.
Chapter V Activity management
Article 29 When holding activities, branches must strictly abide by the Party's discipline and national laws and regulations, adhere to the correct political direction, public opinion orientation and value orientation, and ensure that the content of the activities is healthy, the value orientation is correct, the positive effect is prominent, and the activities are recognized by the society. It is not allowed to carry out evaluation and standard awarding activities in violation of regulations.
Article 30 Branches should organize activities according to their own characteristics, such as academic conferences, research projects, social surveys, public welfare services, etc. The activities should focus on the center, the overall situation of service, and focus on quality and effectiveness. Each branch shall organize at least three activities every year to encourage cooperation among branches.
Article 31 The branch shall submit its annual work plan to the secretariat of the Accounting Society at the beginning of each year. In case of overlapping or overlapping activities, the secretariat of the Institute of Accounting shall negotiate with the branch for consolidation or adjustment.
The secretariat of the Accounting Society summarizes the annual work plans of the branches, forms the overall work plan of the Accounting Society, submits it to the competent business unit for filing as required, and implements it after deliberation by the Council or the Standing Council of the Accounting Society. The secretariat of the Institute of Accounting shall give a timely reply to the annual work plan proposed by the branch.
Article 32 The branch shall submit the schedule of activities to the secretariat of the Institute of Accounting at least 10 working days in advance. In case of any major adjustment to the activity plan, it shall be reported to the secretariat of the Accounting Society in writing at least 20 working days in advance.
Article 33 Academic achievements formed by branches and think tank achievements transformed into research reports, policy recommendations, research reports and other forms shall be timely reported to the secretariat of the Accounting Society for filing. The secretariat of the Accounting Society shall organize editing in an appropriate form for internal learning exchange or reference of relevant parties. Each year, branches should determine and report topics or issues worthy of study that are of theoretical and practical value in this field, which should be summarized by the secretariat of the Accounting Society and released in an appropriate form.
Article 34 Each branch shall hold a working meeting at least once a year to mainly discuss and review the annual work summary, work plan and other important matters. The secretariat of the Institute of Accounting may, according to work needs, request to convene a working meeting of the head of the branch to study major issues related to the branch.
Article 35 Branches should attach importance to and strengthen file management. Work materials, academic activity materials, etc. shall be carefully collected, sorted and filed, and shall be properly kept by designated personnel. The minutes of the working meeting shall be reported to the secretariat of the Accounting Society within 5 working days after the end of the meeting, and the academic activity materials shall be reported to the secretariat of the Accounting Society within 30 working days after the end of the activity.
The secretariat of the Accounting Society shall carry out external publicity and report as required by the competent business unit, and do a good job in file management.
Chapter VI supervision
Article 36 The secretariat of the Institute of Accounting shall provide each branch with a liaison officer. The liaison officer shall assist the secretariat of the Institute in the communication, coordination, supervision and evaluation of the branches.
Article 37 The branches shall implement an annual inspection and assessment system. The branch shall submit the work summary and supporting materials of this year to the secretariat of the Accounting Society before the end of each year, and the secretariat of the Accounting Society shall formulate assessment methods to evaluate the work of the branch. Encourage branches to give play to their professional advantages and participate in the editing and review of journals, subject review, professional training, policy consultation and other work of the Accounting Society.
Branches and individuals with outstanding work performance and active service for the overall work of the Accounting Society shall be commended in appropriate forms.
Article 38 The Accounting Society implements a dynamic adjustment mechanism for branches of "entering and exiting, survival of the fittest". For branches that carry out activities in violation of laws and regulations, depending on the seriousness of the case, take measures such as warning and warning talks, ordering rectification, replacing the main person in charge, and suspending activities to correct; Branches that cannot be corrected as required will be cancelled or merged into other branches.
Article 39 When the term of office of the head of a branch expires, he/she shall submit a report on the performance of his/her term of office to the secretariat of the Accounting Society. The person in charge of the branch with outstanding performance shall be commended in appropriate forms.
Article 40 If the person in charge of a branch is unable to perform his or her duties during his or her term of office, he or she may, with the consent of more than half of the members of the branch or the proposal of the secretariat of the Accounting Society, apply for dismissal and report it to the Council or the Standing Council of the Accounting Society for decision.
Article 41 The secretariat of the Accounting Institute may apply for dismissal of the head of a branch in any of the following circumstances:
（1） Violating national laws and regulations, and being subject to criminal punishment or party discipline punishment or government affairs punishment;
（2） Violation of academic ethics or accounting professional ethics;
（3） Loss of membership of the Accounting Institute;
（4） Inadequate performance of duties and failure to correct after being warned;
（5） Other circumstances that are not suitable for the person in charge of the branch.
Article 42 In any of the following circumstances, a member of a branch shall be deemed to have voluntarily withdrawn:
（1） Violating national laws and regulations, and being subject to criminal punishment or party discipline punishment or government affairs punishment;
（2） Violating academic ethics or accounting professional ethics, causing serious adverse effects in the industry;
（3） Loss of membership of the Accounting Institute;
（4） Failing to participate in branch activities for two consecutive times without reason, or asking for leave for three consecutive times;
（5） Other circumstances that fail to perform the obligations of members of the branch and cause serious consequences.
A person who is deemed to have voluntarily withdrawn from a branch shall not apply for restoration of the membership of the branch or join other branches of the Accounting Society within one year.
Chapter VII supplementary articles
Article 43 The Administrative Measures shall be interpreted by the Chinese Accounting Society.
Article 44 The Administrative Measures have been reviewed and approved by the First Standing Council of the Ninth Session of the Chinese Accounting Society, and shall be implemented as of the date of promulgation. The Working Procedures of the Professional Committee of the Chinese Accounting Society (Revised) issued in February 2014 and the Administrative Measures of the Branch of the Chinese Accounting Society issued in January 2008 shall be repealed at the same time.
