Order No. 73 of the Ministry of Finance of the People's Republic of China - Measures for the Management of Accounting Practitioner Qualifications. The "Measures for the Management of Accounting Practitioner Qualifications" have been revised and adopted at the Ministry of Finance's executive meeting on December 5, 2012. The revised "Accounting Practitioner Qualifications" are now

The Qualification Management Measures were announced and came into effect on July 1, 2013.

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

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

Article 3 Those who serve as heads of accounting agencies (accounting supervisors) in state agencies, social groups, enterprises, institutions and other organizations (hereinafter collectively referred to as entities), as well as those who engage in the following accounting work, shall obtain accounting qualifications: (1)

) Cashier; (2) Auditing; (3) Capital and fund accounting; (4) Accounting of income, expenditures, claims and debts; (5) Accounting of employee salaries, costs and expenses, and financial results; (6) Sending, receiving, increasing and decreasing of property and materials

Accounting; (7) General ledger; (8) Preparation of financial accounting reports; (9) Accounting file management within the accounting organization; (10) Other accounting work.

Article 4 Units shall not appoint (employ) personnel who do not have accounting qualifications to engage in accounting work.

Persons who do not have accounting qualifications shall not engage in accounting work, shall not participate in accounting professional and technical qualification examinations or reviews, or be appointed to accounting professional and technical positions, or apply for accounting personnel honorary certificates.

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

Article 6 The Ministry of Finance entrusts the Administration of Government Affairs directly under the Central Committee of the Communist Party of China and the Administration of Government Affairs of the State Council to be responsible for the management of accounting qualifications of central units in Beijing in accordance with their respective powers.

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

The Ministry of Finance entrusts the Ministry of Railways to be responsible for the management of accounting qualifications in the railway system.

The Ministry of Finance entrusts the General Logistics Department of the Chinese People's Liberation Army and the Logistics Department of the Chinese People's Armed Police Force to be responsible for the management of accounting qualifications for the Chinese People's Liberation Army and the Chinese People's Armed Police Force systems respectively.

Obtaining Accounting Qualifications Article 7 The state implements an accounting qualification examination system.

Article 8 Personnel who meet the following conditions may apply to take the accounting qualification examination: (1) Comply with accounting and other financial laws and regulations; (2) Have good moral character; (3) Have basic accounting professional knowledge and skills.

Persons whose accounting qualification certificates have been revoked in accordance with the law due to illegal circumstances listed in Articles 42, 43, and 44 of the Accounting Law shall not participate in accounting within 5 years from the date of revocation.

If you take the professional qualification examination, you may not re-obtain the accounting professional qualification certificate.

Persons who are held criminally responsible in accordance with the law for providing false financial accounting reports, making false accounts, concealing or deliberately destroying accounting vouchers, accounting books, financial accounting reports, embezzlement, misappropriation of public funds, job embezzlement and other illegal acts related to accounting duties,

They are not allowed to take the accounting qualification examination, and are not allowed to obtain or re-obtain the accounting qualification certificate.

Article 9 The financial departments of local people's governments at or above the county level, the Finance Bureau of the Xinjiang Production and Construction Corps, the Administration of Organ Affairs directly under the Central Committee of the Communist Party of China, the Administration of Organ Affairs of the State Council, the Ministry of Railways, the General Logistics Department of the Chinese People's Liberation Army, and the Chinese People's Armed Police

The Military Logistics Department (hereinafter referred to as the Accounting Qualification Management Agency) shall review the conditions of those who apply to take the Accounting Qualification Examination, and if they meet the conditions, they shall be allowed to take the Accounting Qualification Examination.

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

The accounting professional qualification examination syllabus and examination passing standards are uniformly formulated and announced by the Ministry of Finance.

The accounting qualification examination subjects are subject to paperless examination, and the paperless examination question bank is organized and constructed by the Ministry of Finance.

Relevant regulations on the management of paperless accounting qualification examinations will be formulated separately by the Ministry of Finance.

Article 11 All examination subjects for accounting qualifications must be passed in one go.

The accounting qualification management agency shall promptly announce the examination results after the examination, and notify those who pass the examination to collect the accounting qualification certificate from the designated accounting qualification management agency within 6 months from the date of announcement of the examination results.

Persons who have passed the accounting qualification examination shall, with their original valid identity documents, go to the designated location to receive the accounting qualification certificate within the specified period.

Those who have passed the accounting qualification examination can entrust an agent to receive the accounting qualification certificate.

When the agent receives the accounting qualification certificate, he or she must present the original valid identity documents of the agent and the principal.