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TABLE OF CONTENTS CHAPTER I GENERAL PROVISIONS CHAPTER II OBTAINMENT OF THE QUALIFICATION OF AN ACCOUNTING PRACTITIONER CHAPTER III ADMINISTRATION OF THE QUALIFICATION OF AN ACCOUNTING PRACTITIONER CHAPTER IV LEGAL LIABILITIES CHAPTER V SUPPLEMENTARY PROVISIONS CHAPTER I GENERAL PROVISIONS Article 1. With a view to strengthening the administration of the occupational qualifications of accountants and regulating the acts of accountants, the present Measures are formulated in accordance with the Accounting Law of the People's Republic of China (hereinafter referred to as the Accountant Law) and other relevant laws. Article 2. The present Measures shall apply to the applications for obtaining accounting qualification certificates. The person who takes up any of the following accounting jobs in a state organ, social group, company, enterprise, public institution or any other organization (hereinafter referred to in general as the entity) shall have obtained the qualifications of an accounting practitioner: (1) The person-in-charge of an accounting institution (chief accountant); (2) Cashier; (3) Auditor; (4) Capital or fund computation; (5) Computation of incomes, expenditure, creditor's rights and debts; (6) Computation of wages, costs and financial outturn; (7) Computation of properties and materials received and given out as well as the increase and reduction thereof; (8) General ledger; (9) Formulation of financial statements; and (10) Management of accounting archives in an accounting institution. Article 3. No entity may appoint (employ) any person without the qualifications of an accounting practitioner to take up an accounting job. A person without the qualifications of an accounting practitioner shall not take up an accounting job, nor shall he participate in the accounting professional and technical qualification examination or assessment, or employment of a professional accounting job, nor shall he apply for an honorable certificate for an accounting practitioner. Article 4. Except as otherwise provided for in the present Measures, the public finance departments of the local people¡¯s governments at or above the county level shall be responsible for the administration of the qualifications of the accounting practitioners within their respective administrative area. Article 5. The Ministry of Finance entrusts the Government Offices Administration Directly under the Central Committee of the Communist Party of China (CCCPC) and the Government Offices Administration Directly under the State Council to be responsible for the administration of the qualifications of the accounting practitioners in the central Beijing-based entities by following their respective functions. The Finance Bureau of Xinjiang Production and Construction Corps shall be responsible for the administration of the qualifications of the accounting practitioners in its subsidiaries. The Ministry of Finance entrusts the Ministry of Railway to be responsible for the administration of the qualifications of the accounting practitioners in railway sector. 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 administration of the qualifications of the accounting practitioners in the Chinese People's Armed Police Force or Chinese People's Liberation Army, respectively. CHAPTER II OBTAINMENT OF THE QUALIFICATION OF AN ACCOUNTING PRACTITIONER Article 7. The state adopts a examination system for the obtainment of qualifications of accounting practitioners. Article 8. Whoever applies for taking the accounting practitioner qualification examination shall meet the following basic conditions: (1) Abiding by the accounting and other financial and economic laws and regulations; (2) With good moral character; and (3) With the basic knowledge and skills of accounting specialty. As to a person whose accounting qualification certificate is revoked due to any of the illicit acts as listed in Articles 42 through 44 of the Accounting Law, he shall not, within 5 years from the date of revocation, participate in the accounting practitioner qualification examination, nor may he re-obtain an accounting qualification certificate. As to a person who has been subjected to criminal liabilities due to providing false financial statements, making false accounts, concealing or intentionally destroying accounting vouchers, accounting books or financial reports, embezzling or misappropriating public money, embezzlement by taking the advantage of his position or any other accounting job-related violation, he may not participate in the accounting practitioner qualification examination, nor may he obtain or re-obtain an accounting qualification certificate. Article 9. The subjects of an accounting practitioner qualification examination include the Finance and Economic Laws and Regulations and Accounting Professional Ethics, Accounting Fundamentals, and Primary Computer-aided Accounting Computation (or Abacus Calculation Grade 4.). The syllabus of the accounting practitioner qualification examination shall be uniformly formulated and announced by the Ministry of Finance. Article 10. Where an applicant meets the requirements as mentioned in Article 8 of the present Measures and has obtained a diploma (or degree) in accounting from a technical secondary school or a higher educational institution accredited by the education administrative department of the state, he shall be exempt from taking part in the examinations of Accounting Fundamentals and Primary Computer-aided Accounting Computation (or Abacus Calculation Grade 4.). The accounting specialty as mentioned in the preceding paragraph includes: (1) Accounting; (2) Computer-aided Accounting Computation; (3) Specialization of Certified Public Accountants; (4) Auditing; (5) Finance Management; and (6) Chrematistics. Article 11. The public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the Public Finance Bureau of Xinjiang Production and Construction Corps, the Government Offices Administration Directly under the CCCPC, the Government Offices Administration Directly under the State Council, the Ministry of Finance and the Logistics Department of the Chinese People's Armed Police Force as well as the General Logistics Department of the Chinese People's Liberation Army (hereinafter referred to the central administrative entities) shall, under the scope of administration as specified in Articles 4 through 6 of the present Measures, be responsible for organizing and conducting the following affairs relating to the accounting practitioner qualification examination: (1) To formulate rules on the accounting practitioner qualification examination; (2) To organize the preparation of examination papers; (3) To carry out the examination affairs; and (4) To supervise and check the implementation of relevant examination rules and disciplines. The public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the Public Finance Bureau of Xinjiang Production and Construction Corps and the central administrative entities shall announce the requirements and measures for sitting for the accounting practitioner qualification examination, examination subjects, examination rules and relevant requirements, and shall submit the accounting practitioner qualification examination papers to the Ministry of Finance for archival purposes within 30 days after the examination is ended. Article 12. The standard on the accounting practitioner qualification examination fees shall comply with relevant provisions of the price administrative department of the state. Article 13. An applicant who passes all the subjects in the accounting practitioner qualification examination may file with the local public finance department at or above the county level or the Public Finance Bureau of Xinjiang Production and Construction Corps. or any central administrative entity where he took the examination (hereinafter referred to as the accounting practitioner qualification administrative institution) for an accounting qualification certificate. The power of the local public finance departments at or above the county level to issue accounting practitioner qualification certificates shall be determined by the public finance department of each province, autonomous region, municipality directly under the Central Government, city under separate state planning. A person who applies for an accounting qualification certificate shall fill out an Accounting Qualification Certificate Application and shall hold the following materials: (1) A certificate for passing the accounting practitioner qualification examination; (2) A valid original identity card; and (3) Two recent 1-inch off-hat photos developed from an identical negative. Moreover, as to an applicant who meets the conditions as specified in Article 10 of the present Measures and passes the examination of Finance and Economic Laws and Regulations and Accounting Professional Ethics, he shall hold the original diploma or degree certificate (the diploma or degree of a resident from Hong Kong, Macao, Taiwan or a foreign country (region) shall be accredited by the education administrative department of the People's Republic of China). Article 14. An applicant may apply for an accounting qualification certificate through its agent. An applicant shall be liable for the authenticity of the substantial contents of his application materials. Article 15. If the application materials of an applicant are complete and conform to the statutory form, the accounting practitioner qualification administrative institution shall accept them on the spot. If the applications are incomplete or don't conform to the statutory form, the accounting practitioner qualification administrative institution shall, on the spot or within 5 days, inform the applicant of the contents to be corrected and supplemented, all at once. If it fails to do so, it shall be deemed to have accepted the application on the day when it receives the application materials. Where the accounting practitioner qualification administrative institution accepts or rejects an application for accounting qualification certificate, it shall issue a written certification with a clear indication of the date and under the seal for the exclusive use of this institution. Article 16. If the accounting practitioner qualification administrative institution can make a decision on the spot, it shall, on the spot, make a written decision of issuing an accounting qualification certificate. If it can't do so, it shall, within 20 days after the acceptance date, examine the application materials submitted by the applicant and decide whether to issue an accounting qualification certificate or not. If can not make a decision within 20 days, the time limit may be extended by 10 days upon approval of the person-in-charge of the accounting practitioner qualification administrative institution, but it shall notify the applicant of the reasons for extension. Article 17. If the accounting practitioner qualification administrative institution decides to approve the issuance of an accounting qualification certificate, it shall issue the applicant an accounting qualification certificate within 10 days after it makes such a decision. If the accounting practitioner qualification administrative institution decides to disapprove the issuance of an accounting qualification certificate, it shall make an explanation and inform the applicant of the right to apply for administration reconsideration or lodge an administrative lawsuit. Article 18. The Ministry of Finance shall uniformly formulate the format and numbering rules for the accounting qualification certificates. The public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the Public Finance Bureau of Xinjiang Production and Construction Corps and the central administrative entities shall be responsible for the production, numbering and issuance of the accounting qualification certificates and shall, within 30 days after the end of each year, report the information about the previous year issuance of accounting qualification certificates to the Ministry of Finance for archival purposes. Article 19. An accounting qualification certificate is a document certifying the qualifications for an accounting practitioner. It shall be valid throughout the country. The holder of an accounting qualification certificate (hereinafter referred to the AQC holder) shall not alter the accounting qualification certificate or transfer it to any others. CHAPTER III ADMINISTRATION OF THE QUALIFICATION OF AN ACCOUNTING PRACTITIONER Article 20. All AQC holders shall receive continuing education so as to promote their professional capabilities and professional ethics. An AQC holder shall spend 24 hours for continuing education. Article 21. The Ministry of Finance shall be responsible for making and announcing the outline about the continuing education for AQC holders. The public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the Public Finance Bureau of Xinjiang Production and Construction Corps and the central administrative entities shall be responsible for drawing up and organizing the implementation of the plans on the continuing education for AQC holders Article 22. The accounting practitioner qualification administrative institutions shall strengthen their supervision over and guidance to the continuing education for AQC holders. All entities shall encourage AQC holders to participate in continuing education, ensure that they have enough time for study and provide them with essential conditions for study. Article 23. A registration system shall be adopted for the accounting practitioner qualification certificates. Where an AQC holder shall, within 90 days after he assumes an accounting job, fill out a registration form and shall, upon the strength of the accounting qualification certificate and the accounting post certification issued by the entity he works for, go through the registration formalities in the accounting practitioner qualification administrative institution where the entity he works for is located, or in the accounting practitioner qualification administrative institution of the department or sector for which he works. If it has been more than 6 months since an AQC holder leaves his accounting post, he shall fill out a registration form and shall, upon the strength of the accounting qualification certificate, go through the record-keeping formalities in the former registration institution. Article 24. Where an AQC holder changes his working entities within the jurisdiction of the same accounting practitioner qualification institution, if he continues to take up an accounting job, he shall fill out a transfer registration form within 90 days after he leaves the former working entity and shall, upon the strength of his accounting qualification certificate and the accounting post certification issued by the new entity, go through the transfer registration formalities. Where an AQC holder changes his working entities under different accounting practitioner qualification institutions, if he continues to take up an accounting job, he shall fill out a transfer registration form, shall timely go through the transfer-out formalities in the former registration institution and shall, within 90 days after he completes the transfer-out formalities, go through the transfer-in formalities in the accounting practitioner qualification institution where the new entity is located upon the strength of the accounting qualification certificate, the transfer registration form as well as the accounting post certification issued by the new entity. Article 25. An accounting practitioner qualification administrative institution shall establish a archival information system for practicing AQC holders so as to timely record and update the following information of the AQC holders: (1) The relevant basic information of AQC holders and the information about registration, modification, transfer of registration, etc.; (2) The information about the AQC holders' taking up accounting jobs; (3) The information about the AQC holders' receiving continuing education; (4) The information about the commendation and awards given to the AQC holders; and (5) The information about the punishments given to the AQC holders due to their violating the accounting laws, regulations, bylaws and professional ethics. Where the diploma or degree, accounting professional and technical title of an AQC holder changes, or where any of the contents as specified in Items (1) through (5) of the preceding paragraph is modified, the AQC holder may, upon the strength of relevant valid certifications and his accounting qualification certificate, modify his archival information in the competent accounting practitioner qualification administrative institution. Article 26. An accounting practitioner qualification administrative institution shall, in its office, publicize the conditions, formalities and time limits for the application, registration, modification and transfer of an accounting qualification certificate, the relevant materials to be submitted and specimens of relevant registration and application forms. The relevant application and registration forms shall be placed in its office and shall be offered free of charge. An applicant may download such application and registration forms from the website designated by the accounting practitioner qualification administrative institution. Article 27. An accounting practitioner qualification administrative institution shall conduct supervision and inspection over the following: (1) the registration of practicing AQC holders; (2) the AQC holder's performances in accounting posts and their implementing the national uniform accounting system; (3) the AQC holders' abiding by the professional ethics; and (4) the AQC holders' accepting continuing education. When the accounting practitioner qualification administrative institution conducts supervision and inspection, the AQC holders shall faithfully provide relevant information and materials and all pertinent entities shall cooperate with it. Article 28. An accounting practitioner qualification institution shall supervise and offer guidance to the training institutions undertaking continuing education of accounting practitioners, regulate the training market and guarantee the training quality. Article 29. An entity or individual shall be entitled to expose any act in violation of the present Measures. The accounting practitioner qualification administrative institution shall timely verify and handle the exposed information, and shall keep the informer confidential. CHAPTER IV LEGAL LIABILITIES Article 30. Anyone who uses fraudulent means in the accounting practitioner qualification examination, the accounting practitioner qualification administrative institution shall cancel the marks in the corresponding examination subject; if the circumstances are serious, it may cancel the marks of all examination subjects. Article 31. Where a person is immune from taking the examination on the specified subjects by using false diploma or false certificate and obtains an accounting practitioner qualification certificate, the accounting practitioner qualification administrative department shall revoke its accounting practitioner qualification. Article 32. Where an AQC holder fails to go through the formalities for registration or transfer of registration as required in the present Measures, the accounting practitioner qualification administrative department shall order it to make corrections within a time limit. If he fails to make corrections within the time limit, he shall be announced to the general public. Article 33. Where an AQC holder conducts any of the acts by violating the law or disciplines as mentioned in Articles 42 through 44 of the Accounting Law, the accounting practitioner qualification administrative institution shall punish him in accordance with the Accounting Law and announce the case to the society. Article 34. If the accounting practitioner qualification administrative department discovers that an entity appoints (hires) any person who has been registered or hasn't gone through the transfer registration formalities to take up an accounting job, it shall order the entity to make corrections within a time limit. If it fails to make corrections within the time limit, it shall be announced. Where an entity appoints (hires) a person without an accounting qualification certificate to take up an accounting job, it shall be punished by the accounting practitioner qualification institution in pursuance of Article 42 of the Accounting Law. Article 35. Where an accounting practitioner qualification administrative institution or any of its personnel abuses its (his) power, neglects its (his) duties or seeks private benefits, it (he) shall be given an administrative sanction. Article 36. Any of the personnel of an accounting practitioner qualification administrative institution who discloses the name of an informer and the exposure materials to the exposed entity or individual by violating Article 29 of the present Measures, shall be given an administrative sanction by the entity he works for or by the competent entity. CHAPTER V SUPPLEMENTARY PROVISIONS Article 37. The departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning, the Public Finance Bureau of Xinjiang Production and Construction Corps and the central administrative entities may each formulate their respective concrete implementation measures according to these Measures and submit to the Ministry of Finance for archival purposes. Article 38. The present Measures shall be applicable to an application filed by a resident from the Hong Kong Special Administrative Region, Macao Special Administrative Region, Taiwan or any foreign country (region) for obtaining an Accounting Qualification Certification. Article 39. The administration of qualifications for accounting practitioners of rural collective economic organizations may be carried out by referring to the present Measures. Article 40. The present Measures shall be implemented as of March 1, 2005. The Administrative Measures for the Qualifications of Accounting Practitioners (No. 5 [2000] of the Ministry of Finance) as issued by the Ministry of Finance on May 8, 2000, the Answers to Several Questions about the Administrative Measures for the Qualifications of Accounting Practitioners (I) (No. 13 [2000] of the Ministry of Finance) issued by the Ministry of Finance on September 13, 2000 and the Answers to Several Questions about the Administrative Measures for the Qualifications of Accounting Practitioners (II) (No. 28 [2002] of the Ministry of Finance) as issued by the Ministry of Finance on July 25, 2002 shall be simultaneously repealed. ATTACHED FORM 1: The People's Republic of China-Application for Accounting Qualification Certificate |
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