Circular on Issuing the Administrative Measures for Accounting Personnel

Circular on Issuing the Administrative Measures for Accounting Personnel
Circular on Issuing the Administrative Measures for Accounting Personnel

Cai Kuai [2018] No.33

December 6, 2018

The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, the Finance Bureau of Xinjiang Production and Construction Corps, the Government Offices Administration of the Departments under the CPC Central Committee, the Financial Management Department of the National Government Offices Administration, and the Finance Bureau of the Logistic Support Department of the Central Military Commission,

In order to strengthen the administration of accounting personnel and clarify the scope of and professional competence requirements for accounting personnel, the Ministry of Finance has formulated, in accordance with the Accounting Law of the People's Republic of China and the relevant laws and regulations, the Administrative Measures for Accounting Personnel which are hereby issued for your compliance and implementation.

Administrative Measures for Accounting Personnel

Article 1 The Measures are formulated in accordance with the Accounting Law of the People's Republic of China and the relevant laws and regulations in order to strengthen the administration of accounting personnel and standardize the behaviors of accounting personnel.

Article 2 Accounting personnel refer to personnel engaged in financial accounting, accounting supervision, and other accounting work in state organs, social organizations, enterprises, institutions and other organizations (collectively the "entities") in accordance with the Accounting Law of the People's Republic of China.
Accounting personnel include personnel engaged in the following specific accounting work:
1.
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