Personnel engaged in accounting work must obtain an accounting qualification certificate. To serve as the person in charge of the unit's accounting department (accounting supervisor), in addition to obtaining an accounting qualification certificate, he must also have professional technical qualifications above that of an accountant or have more than three years of accounting work experience. At present, our country implements an examination system. Anyone with a high school degree or above who applies for the "Accounting Practitioner Qualification Certificate" can register for the examination. Those who pass the examination can obtain the "Accounting Practitioner Qualification Certificate". The measures for the management of accounting personnel’s professional qualifications shall be stipulated by the financial department of the State Council. The necessary qualifications for accountants to engage in accounting work are the threshold for accountants to enter the accounting industry. Territorial management, applicable nationwide.

Registration for the examination

The financial departments of each province, autonomous region, and municipality directly under the Central Government are responsible for organizing the unified examination.

Registration method: Applicants must bring their ID card and three recent one-inch photos of the same film without a hat to the designated registration location to complete the registration procedures.

Examination subjects:

Financial regulations and professional ethics, accounting basics, elementary accounting computerization. Those who pass all three exams within one year will go to the original registration point three months after the exam to receive the "Accounting Qualification Certificate"; those who pass the exam in a single subject will not be retained.

Registration and examination time: The financial departments of each province, autonomous region, and municipality are responsible for this, so it may not be consistent in each place.

Continuing education for accounting personnel

Any applicant who holds the Personnel with an "Accounting Practitioner Qualification Certificate" must participate in the prescribed hours of continuing education and training starting from the second year of obtaining the certificate.

The Ministry of Finance's "Accounting Practitioner Qualification Management Measures" (2005 Edition)

Chapter 1 General Provisions

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

Article 2 These Measures shall apply to applications for obtaining accounting qualification certificates.

Personnel who engage in the following accounting work in state agencies, social groups, companies, enterprises, institutions and other organizations (hereinafter collectively referred to as units) must obtain accounting qualifications:

(1) The person in charge of the accounting agency (accounting supervisor);

(2) Cashier;

(3) Audit;

(4) Capital and fund accounting;< /p>

(5) Accounting of income, expenditures, claims and debts;

(6) Accounting of wages, costs and expenses, and financial results;

(7) Sending and receiving of property and materials , increase and decrease accounting;

(8) General ledger;

(9) Preparation of financial accounting reports;

(10) Management of accounting files within the accounting organization.

Article 3: Each unit shall not appoint (employ) personnel who do not have accounting qualifications to engage in accounting work.

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

Article 4 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 5: The Ministry of Finance entrusts the Administration of Central 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 Xinjiang Production and Construction Corps is responsible for the management of 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.

Article 6 The Ministry of Finance entrusts the Logistics Department of the Chinese People’s Armed Police Force and the General Logistics Department of the Chinese People’s Liberation Army to be responsible for the management of accounting qualifications for the Chinese People’s Armed Police Force and the Chinese People’s Liberation Army system respectively.

Chapter 2 Obtaining Accounting Qualifications

Article 7 The state implements an accounting qualification examination system.

Article 8 Persons who apply to take the accounting qualification examination shall meet the following basic conditions:

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

(2) Have good moral character;

(3) Have basic accounting professional knowledge and skills.

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

Personnel shall not take the accounting qualification examination within 5 years (including 5 years) from the date of revocation, and shall not re-obtain the accounting qualification certificate.

For providing false financial accounting reports, making false accounts, concealing or deliberately destroying accounting vouchers, accounting books, financial accounting reports

corruption, misappropriation of public funds, job embezzlement, etc. Personnel who have been held criminally responsible for illegal activities related to their accounting duties shall not take the accounting qualification examination or obtain or re-obtain the accounting qualification certificate.

Article 9 The subjects of the accounting qualification examination are: financial regulations and accounting professional ethics, accounting basics, and junior accounting computerization (or abacus level 5).