Administrative Measures for the Qualifications of Accounting Practitioners
Administrative Measures for the Qualifications of Accounting Practitioners
Administrative Measures for the Qualifications of Accounting Practitioners
Order of the Ministry of Finance of the People's Republic of China No.73
December 6, 2012
The revised Administrative Measures for the Qualifications of Accounting Practitioners adopted general meeting of the Ministry of Finance on December 5, 2012 are hereby promulgated with effective as of July 1, 2013.
Administrative Measures for the Qualifications of Accounting Practitioners
Chapter I General Provisions
Article 1 For the purposes of strengthening the administration of qualification of accounting practitioners and regulating the behavior of accounting practitioners, these Measures are formulated in accordance with the provisions of the Accounting Law of the People's Republic of China (hereinafter referred to as the "Accounting Law") and relevant laws.
Article 2 These Measures shall be applicable to the acquisition and administration of qualifications of accounting practitioners.
Article 3 Personnel who work as the principals (accounting supervisors) of accounting offices and personnel who are engaged in any of the following accounting work in the state organs, social organizations, enterprises, institutions and other organizations (hereinafter collectively referred to as the "entities") shall acquire the qualification of accounting practitioners,
1. Cashier;
2. Auditing;
3. Accounting practice of capitals and funds;
4. Accounting practice of revenues, expenditures, claims and debts;
5. Accounting practice of salaries, costs and expenses, financial outcomes;
6. Accounting practice of receipts, issuance, additions and reductions of money and articles of properties;
7. General ledgers;
8. Compiling the financial and accounting reports;
9. Administration of internal accounting archives of the accounting office; and
10. Other accounting work.
Article 4 Entities may not appoint (retain) the personnel who have not acquired the qualification of accounting practitioners to be engaged in the accounting work.
Personnel, who have not acquired the qualification of accounting practitioners may not be engaged in the accounting work, participate in the accounting professional technician qualification examination or assessment, be employed for the accounting professional positions, or apply for the honorary certificate for accounting personnel.
Article 5 Unless otherwise stipulated by these Measures, the finance departments of local people's governments at the county level or above are responsible for administering the qualification of accounting practitioners within their respective jurisdiction.
Article 6 The Ministry of Finance entrusts the Government Office Administration Directly under the Central Committee of the CPC, Government Offices Administration of the State Council to be in charge of the administration of qualifications of accounting practitioners for the entities in Beijing respectively within their competencies.
The Finance Bureau of Xinjiang Production and Construction Corps shall be in charge of the administration of qualifications of accounting practitioners for the entities within its jurisdiction in accordance with relevant provisions of the Ministry of Finance.
The Ministry of Finance entrusts the Ministry of Railways to be in charge of the administration of qualifications of accounting practitioners for the entities in railway system.
The Ministry of Finance entrusts the Logistical Support Department of the Central Military Commission and the Logistics Department of the Chinese Armed Police Force to be in charge of the administration of qualifications of accounting practitioners within the system of the China's People's Liberation Army and Chinese People's Armed Police Force respectively.
Chapter II Acquisition of Qualification of accounting practitioners
Article 7 The State shall adopt an examination system for the accounting practitioners' qualification.
Article 8 Personnel who meet the following conditions may apply for participation in the qualification examination for accounting practitioners,
1. Abide by accounting and other financial laws and regulations;
2. Have good moral characters; and
3. Have acquired basic knowledge and skills for the accounting profession.
Anyone whose certificate of accounting practitioner has been lawfully revoked for any of the illegal behaviors stipulated in Article 42, Article 43 and Article 44 of the Accounting Law may neither participate in the qualification examination for accounting practitioners within five years as of the date when the certificate was revoked, nor acquire the certificate of accounting professional.
Anyone who has been lawfully investigated for criminal liabilities as he or she provided false financial and accounting reports, made false accounts, concealed or intentionally destroyed accounting vouchers, accounting books or financial and accounting reports, embezzled, misappropriated public funds, took possession of properties by taking advantages of his or her position or other illegal acts relating to his or her accounting position may neither participate in the qualification examination for accounting practitioners, nor acquire or acquire again the certificate of accounting professional.
Article 9 The finance departments of local people's governments at the county level or above, the Finance Bureau of Xinjiang Production and Construction Corps, Government Office Administration Directly under the Central Committee of the CPC, Government Offices Administration of the State Council, Ministry of Railways, the Logistical Support Department of the Central Military Commission and the Logistics Department of the Chinese Armed Police Force (hereinafter referred to as the "administrative authorities for qualifications of accounting practitioners") shall review the conditions of applicants who apply for the participation in the qualification examination for accounting practitioners, and allow qualified applicants to participate in such examination.
Article 10 The subjects of the qualification examination for accounting practitioners shall consist of: Financial and Economic Laws and Professional Ethics for Accounting, the Fundamentals of Accounting, Accounting Computerization (or Abacus).
The outlines and qualification standards for the qualification examination for accounting practitioners shall be uniformly formulated and promulgated by the Ministry of Finance.
The pattern of paperless test shall be adopted for all subjects in the accounting practitioners' examination and the paperless item pool shall be established under the uniform organization of the Ministry of Finance.
......
Order of the Ministry of Finance of the People's Republic of China No.73
December 6, 2012
The revised Administrative Measures for the Qualifications of Accounting Practitioners adopted general meeting of the Ministry of Finance on December 5, 2012 are hereby promulgated with effective as of July 1, 2013.
Administrative Measures for the Qualifications of Accounting Practitioners
Chapter I General Provisions
Article 1 For the purposes of strengthening the administration of qualification of accounting practitioners and regulating the behavior of accounting practitioners, these Measures are formulated in accordance with the provisions of the Accounting Law of the People's Republic of China (hereinafter referred to as the "Accounting Law") and relevant laws.
Article 2 These Measures shall be applicable to the acquisition and administration of qualifications of accounting practitioners.
Article 3 Personnel who work as the principals (accounting supervisors) of accounting offices and personnel who are engaged in any of the following accounting work in the state organs, social organizations, enterprises, institutions and other organizations (hereinafter collectively referred to as the "entities") shall acquire the qualification of accounting practitioners,
1. Cashier;
2. Auditing;
3. Accounting practice of capitals and funds;
4. Accounting practice of revenues, expenditures, claims and debts;
5. Accounting practice of salaries, costs and expenses, financial outcomes;
6. Accounting practice of receipts, issuance, additions and reductions of money and articles of properties;
7. General ledgers;
8. Compiling the financial and accounting reports;
9. Administration of internal accounting archives of the accounting office; and
10. Other accounting work.
Article 4 Entities may not appoint (retain) the personnel who have not acquired the qualification of accounting practitioners to be engaged in the accounting work.
Personnel, who have not acquired the qualification of accounting practitioners may not be engaged in the accounting work, participate in the accounting professional technician qualification examination or assessment, be employed for the accounting professional positions, or apply for the honorary certificate for accounting personnel.
Article 5 Unless otherwise stipulated by these Measures, the finance departments of local people's governments at the county level or above are responsible for administering the qualification of accounting practitioners within their respective jurisdiction.
Article 6 The Ministry of Finance entrusts the Government Office Administration Directly under the Central Committee of the CPC, Government Offices Administration of the State Council to be in charge of the administration of qualifications of accounting practitioners for the entities in Beijing respectively within their competencies.
The Finance Bureau of Xinjiang Production and Construction Corps shall be in charge of the administration of qualifications of accounting practitioners for the entities within its jurisdiction in accordance with relevant provisions of the Ministry of Finance.
The Ministry of Finance entrusts the Ministry of Railways to be in charge of the administration of qualifications of accounting practitioners for the entities in railway system.
The Ministry of Finance entrusts the Logistical Support Department of the Central Military Commission and the Logistics Department of the Chinese Armed Police Force to be in charge of the administration of qualifications of accounting practitioners within the system of the China's People's Liberation Army and Chinese People's Armed Police Force respectively.
Chapter II Acquisition of Qualification of accounting practitioners
Article 7 The State shall adopt an examination system for the accounting practitioners' qualification.
Article 8 Personnel who meet the following conditions may apply for participation in the qualification examination for accounting practitioners,
1. Abide by accounting and other financial laws and regulations;
2. Have good moral characters; and
3. Have acquired basic knowledge and skills for the accounting profession.
Anyone whose certificate of accounting practitioner has been lawfully revoked for any of the illegal behaviors stipulated in Article 42, Article 43 and Article 44 of the Accounting Law may neither participate in the qualification examination for accounting practitioners within five years as of the date when the certificate was revoked, nor acquire the certificate of accounting professional.
Anyone who has been lawfully investigated for criminal liabilities as he or she provided false financial and accounting reports, made false accounts, concealed or intentionally destroyed accounting vouchers, accounting books or financial and accounting reports, embezzled, misappropriated public funds, took possession of properties by taking advantages of his or her position or other illegal acts relating to his or her accounting position may neither participate in the qualification examination for accounting practitioners, nor acquire or acquire again the certificate of accounting professional.
Article 9 The finance departments of local people's governments at the county level or above, the Finance Bureau of Xinjiang Production and Construction Corps, Government Office Administration Directly under the Central Committee of the CPC, Government Offices Administration of the State Council, Ministry of Railways, the Logistical Support Department of the Central Military Commission and the Logistics Department of the Chinese Armed Police Force (hereinafter referred to as the "administrative authorities for qualifications of accounting practitioners") shall review the conditions of applicants who apply for the participation in the qualification examination for accounting practitioners, and allow qualified applicants to participate in such examination.
Article 10 The subjects of the qualification examination for accounting practitioners shall consist of: Financial and Economic Laws and Professional Ethics for Accounting, the Fundamentals of Accounting, Accounting Computerization (or Abacus).
The outlines and qualification standards for the qualification examination for accounting practitioners shall be uniformly formulated and promulgated by the Ministry of Finance.
The pattern of paperless test shall be adopted for all subjects in the accounting practitioners' examination and the paperless item pool shall be established under the uniform organization of the Ministry of Finance.
......