What Are the Different Types of Accounting Certificate Programs?
The accounting qualification certificate, commonly known as the accounting certificate and the accounting certificate, is a qualification certificate for personnel with certain accounting expertise and skills to engage in accounting work. It was once the only legal voucher for accounting work and was an "entry permit" for entering accounting positions. .
Basic Information
Chinese name
Accounting qualification certificate
Foreign name
Certificate of Accounting Professional
Definition
Qualification certificate for accounting work
Related certificates
Junior accounting title, accounting certificate
According to the "Notice of the Provincial Department of Finance on the Use of the New Version of Related Matters", our Office has decided to start the new version of the "Accounting Qualification Certificate" in the province as of November 7, 2014. The relevant matters are now announced as follows:
(1) The new version of the qualification certificate consists of basic information on accounting personnel's employment, renewal records, change records and remarks pages, a total of 9 pages.
(2) "Basic Information" page of the qualification certificate. This page records the basic information on the employment of the certificate holders, and the column of "the first issuing authority" records the adoption of the accounting practitioners.
The test subjects are divided into two categories: the first category is the accounting skills test, which refers to the "
area
Official website name and URL
Beijing
Decree No. 73 of the Ministry of Finance of the People's Republic of China-Measures for the Administration of Accounting Qualifications
The "Administrative Measures for Accounting Qualifications" has been revised and approved on December 5, 2012 by the Ministry of Finance's Ministry of Finance. The revised "Administrative Measures for Accounting Qualifications" is now published and will come into effect on July 1, 2013.
Chapter I General Provisions
Article 1 In order to strengthen the management of accounting qualifications and standardize the behavior of accounting personnel, these Measures are formulated in accordance with the Accounting Law of the People's Republic of China (hereinafter referred to as the "Accounting Law") and related laws.
Article 2 These Measures apply to the acquisition and management of accounting qualifications.
Article 3. Persons who are in charge of accounting institutions (accounting supervisors) in state organs, social organizations, enterprises, institutions, and other organizations (collectively referred to as units below), and 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 compensation, costs and financial results;
(6) accounting of the receipt, dispatch, increase or decrease of property materials;
(7) General ledger;
(8) Preparation of financial accounting reports;
(9) Management of accounting files in accounting institutions;
(10) Other accounting work.
Article 4 Units shall not appoint (employ) persons who do not have qualifications for accounting to engage in accounting work.
Persons who do not have accounting qualifications shall not be engaged in accounting work, may not participate in accounting professional and technical qualification examinations or assessments, be engaged in the appointment of accounting professional and technical positions, and may not apply for an accounting personnel honorary certificate.
Article 5 Except as otherwise provided in these Measures, the financial department of the local people's government at or above the county level is responsible for the management of accounting practice qualifications within its administrative area.
Article 6 The Ministry of Finance entrusts the Administration of the Affairs of the Organs directly under the CPC Central Committee and the Administration of the Affairs of the State Council to be responsible for the management of the accounting qualifications of the 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 the accounting practice qualifications of the affiliated units.
The Ministry of Finance entrusts the Ministry of Railways to manage the accounting qualifications of the railway system.
The Ministry of Finance has entrusted 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 the accounting practice qualifications of the People's Liberation Army and the Chinese People's Armed Police Force system.
Chapter II Acquiring Accounting Qualifications
Article 7 The State implements an accounting qualification examination system.
Article 8 Persons who meet the following requirements may apply to take the accounting qualification examination:
(1) Compliance with accounting and other financial laws and regulations;
(2) having good moral qualities;
(3) Having basic knowledge and skills in accounting.
Persons whose accounting qualifications have been revoked in accordance with the laws listed in Articles 42, 43 and 44 of the Accounting Law shall not participate in accounting within 5 years from the date of revocation. The qualification examination shall not be re-acquired for the accounting qualification certificate.
Because of providing false financial accounting reports, making false accounts, concealing or deliberately destroying accounting vouchers, accounting books, and financial accounting reports, they are not allowed to take the accounting qualification examination, nor can they obtain or re-acquire the accounting qualification certificate.
Article 9 The financial department of the local people's government at or above the county level, the Finance Bureau of the Xinjiang Production and Construction Corps, the Bureau of Administration of the Organs directly under the CPC Central Committee, the Bureau of Administration of the State Council, the Ministry of Railways, the General Logistics Department of the People's Liberation Army, and the Logistics Department of the People's Armed Police (Hereinafter referred to as the accounting qualification management agency) shall review the requirements of the personnel applying for the accounting qualification examination, and if they meet the requirements, they shall be allowed to take the accounting qualification examination.
Article 10 The subjects of the accounting qualification examination are: financial regulations and accounting ethics, accounting basics, and computerized accounting (or abacus).
The accounting qualification examination outline and examination eligibility standards are uniformly formulated and announced by the Ministry of Finance.
Paperless examinations are carried out in the accounting qualification examination subjects, and the paperless examination question bank is uniformly organized and constructed by the Ministry of Finance. The relevant regulations for the management of paperless examinations for accounting qualifications shall be separately formulated by the Ministry of Finance.
Article 11 Each examination subject of the accounting qualification shall pass once.
The accounting qualification management institution shall promptly announce the results of the examination after the examination, and notify the personnel who passed the examination to obtain the accounting qualification certificate from the designated accounting qualification management institution within 6 months from the date of the announcement of the examination results.
Those who have passed the accounting qualification examination shall hold their original valid identity documents and obtain the accounting qualification certificate at the designated place within the prescribed time limit.
Those who pass the accounting qualification examination may entrust an agent to obtain an accounting qualification certificate. When an agent receives an accounting qualification certificate, he shall hold the original valid identity documents of himself and the client.
Article 12 The Finance Departments (Bureaus) of the provinces, autonomous regions, municipalities directly under the Central Government, and cities with separate plans (hereinafter referred to as provincial financial departments), the Finance Bureau of the Xinjiang Production and Construction Corps, the Bureau of Administration of the Organs directly under the CPC Central Committee, the Bureau of Administration of the State Council, and the Ministry of Railways 2. The General Logistics Department of the Chinese People's Liberation Army and the Logistics Department of the Chinese People's Armed Police Force (hereinafter referred to as the central competent unit) shall, in accordance with the scope of management specified in Articles 5 and 6 of these Measures, be responsible for organizing the implementation of the following accounting qualification examinations:
(1) to formulate the examination rules for the accounting qualification examination;
(2) Organizing the construction and management of an accounting qualification examination software system;
(3) To receive and manage the paperless examination question bank of accounting qualification issued by the Ministry of Finance;
(4) organizing the qualification examination for accounting;
(5) Supervise and inspect the examination style and discipline of the accounting qualification examination, and punish the violations of laws and disciplines in accordance with the law.
Provincial financial departments, the Xinjiang Production and Construction Corps Finance Bureau, and the central competent unit shall formulate and publish the examination methods, examination rules, examination-related requirements, registration conditions, and examination subjects for the accounting qualification examination in accordance with these Measures.
Article 13 The charging standard for the accounting qualification examination shall be implemented in accordance with the relevant regulations of the state price management department.
Article 14 The Ministry of Finance uniformly stipulates the style and numbering rules of accounting qualification certificates.
Provincial financial departments are responsible for the printing of accounting qualification certificates in their respective regions; the Finance Bureau of Xinjiang Production and Construction Corps and the central competent unit are responsible for printing the accounting qualification certificates for their own departments and the system.
Article 15 The accounting qualification certificate is a certification document with accounting qualification and is valid nationwide.
The person holding the accounting qualification certificate (hereinafter referred to as the certificate holder) shall not alter or lend the accounting qualification certificate.
Chapter III Qualification Management
Article 16 The certificate holders shall receive continuing education to improve professional quality and professional ethics of accounting.
The certificate holders adopt a credit system management system to participate in continuing education. The relevant regulations for the continuing education of certificate holders shall be separately formulated by the Ministry of Finance.
Article 17 The accounting professional qualification management institution shall strengthen the supervision and guidance of the continuing education work of the certificate holders.
Units should encourage and support certificate holders to participate in continuing education, ensure study time, and provide necessary study conditions.
Article 18 The accounting qualification management institution shall supervise and guide the training institutions that carry out continuing education of accounting personnel, regulate the training market, and ensure the quality of training.
Article 19 Informational management shall be implemented for accounting qualifications. The accounting qualification management institution shall establish a file information system for license holders to record and update the following information of license holders in a timely manner:
(1) relevant basic information of the certificate holders;
(2) the accounting work performed by the certificate holders;
(3) Registration and change of license holders;
(4) Renewal of accounting qualification certificates by certificate holders;
(5) Information on the continuing education received by the certificate holders;
(6) Recognition and rewards of certificate holders;
(7) The licensee was punished for violating accounting laws, regulations, rules and professional ethics of accounting.
Article 20: Basic information such as the name, valid identity document and number, photo, education or degree, qualifications of accounting professional and technical personnel, and time of starting accounting work, as well as Article 19 (5) and (6) If the content of item) changes, the relevant valid certificate and accounting qualification certificate shall be carried out to change the information of the business archives to the accounting qualification management institution to which it belongs. The accounting professional qualification management agency shall, after verifying the relevant information, handle the change of the business file information for the certificate holders.
If other relevant information of the certificate holder changes, it shall log on to the designated website of the accounting qualification management institution of the subsidiary to change the information, or go to the accounting qualification management institution of the subsidiary.
Article 21 In the event of any change in the accounting professional qualifications management organization to which the certificate holder belongs, it shall promptly handle the transfer registration formalities.
If the accounting professional qualification management organization to which the certificate holder belongs changes within the respective jurisdictions of the provincial financial departments, the Xinjiang Production and Construction Corps Financial Bureau, and the central competent unit, it shall hold an accounting professional qualification certificate, work certificate (or household registration certificate, residence certificate) ) Go to the accounting professional qualification management institution of the place where the transfer is made to go through the transfer registration.
If the accounting professional qualification management organization affiliated with a licensee changes between the jurisdiction of the provincial financial department, the Xinjiang Production and Construction Corps Finance Bureau, and the central competent authority, it shall promptly fill in the transfer registration form, hold the accounting professional qualification certificate, and go to the original accountant. The qualification management agency shall handle the transfer procedures. The certificate holder should hold the accounting qualification certificate, transfer registration form and work certificate (or household registration certificate, residence certificate) at the transfer place within 3 months from the date of completing the transfer procedure. The management agency handles the transfer procedures.
Article 22 The certificate holder shall properly keep the accounting qualification certificate. If there is any loss, the certificate holder shall fill in the application form for reissuance after performing the announcement procedure, and hold relevant certification materials to apply for the reissuance of the accounting qualification certificate to the accounting qualification management institution to which it belongs. After the accounting professional qualification management institution has verified that it is correct, it shall reissue it within 20 working days from the date of acceptance.
Article 23 The 6-year regular certificate replacement system shall be implemented for the accounting qualification certificate.
The certificate holder shall complete the registration form for periodic renewal within 6 months before the expiry of the accounting practice qualification certificate, hold the original valid identity document and the accounting practice qualification certificate, and go through the procedures for the certificate replacement at the accounting qualification management institution to which it belongs.
Article 24 Under any of the following circumstances, the accounting qualification management institution may revoke the accounting qualification of the certificate holder:
(1) A staff member of an accounting professional qualification management agency abuses his powers, neglects his duties, and makes a decision to grant a certificate holder an accounting professional qualification;
(2) exceeding the legal authority or violating legal procedures, and making a decision on granting accounting qualifications to the licensee;
(3) The decision to grant accounting qualifications is made to those who do not have the qualifications for accounting.
Where a certificate holder obtains an accounting qualification by improper means such as deception, bribery, fraud, etc., the accounting qualification management institution shall revoke its accounting qualification.
Article 25 If a certificate holder has any of the following circumstances, the accounting qualification management institution shall cancel its accounting qualification:
(1) death or incapacity;
(2) Accounting qualifications have been revoked in accordance with law.
Article 26 The accounting qualification management institution shall include the conditions, procedures, deadlines for the receipt, transfer and change of registration of the accounting qualification certificate and the accounting qualification certificate, as well as the materials to be submitted and the model text of the relevant application registration form. Publicity at the office, or publicity on the website designated by the accounting qualification management agency. A sample copy of the relevant application registration form shall be placed at the office of an accounting professional qualification management agency, provided free of charge, or downloaded by the applicant from a website designated by an accounting professional qualification management agency.
Article 27 The accounting qualification management institution shall conduct supervision and inspection on the following situations:
(1) The status of accounting qualification certificates held by personnel engaged in accounting work;
(2) Renewal, transfer, and change of registered accounting qualification certificates of the certificate holders;
(3) the status of the certificate holders' accounting work and the implementation of the country's unified accounting system;
(4) Observance of professional ethics of accounting personnel;
(5) Information on the continuing education of the certificate holders.
When carrying out supervision and inspection, the accounting qualification management institution shall truthfully provide relevant information and materials, and the relevant units shall cooperate.
Article 28 Units and individuals have the right to report violations of the provisions of these Measures, and the accounting professional qualification management agency shall verify and deal with it in a timely manner, and keep it confidential for the reporter.
Article 29 The licensee shall have the right to make statements and to defend the decision on the punishment of the accounting professional qualification management agency; he shall have the right to apply for administrative reconsideration or bring an administrative lawsuit in accordance with the law.
Chapter IV Legal Liability
Article 30 Those who participate in the accounting qualification examination fraud, shall not participate in the accounting qualification examination within 2 years, the accounting qualification management institution shall cancel its examination results, and those who have obtained the accounting qualification shall be revoked by the accounting qualification management institution .
Article 31 If a certificate holder has any of the following circumstances, the accounting professional qualification management agency shall order it to make corrections within a time limit:
(1) failing to participate in continuing education or participating in continuing education without obtaining required credits;
(2) Failure to handle transfer registration in accordance with the provisions of these Measures;
(3) Failure to update information in accordance with the provisions of these Measures.
Article 32 The accounting professional qualification management institution and its staff who abuse their powers, neglect their duties, and engage in malpractices in accordance with the law in the implementation of accounting professional qualification management shall be punished according to law. Constitute a crime, be held criminally responsible.
Article 33 If the staff of the accounting qualification management agency violates Article 28 of these Measures, they shall transfer the name of the informant and the report materials to the unit or individual to be reported, or disclose the report information that should be kept confidential to the public. The unit or related unit shall be punished according to law. Constitute a crime, be held criminally responsible.
Chapter V Supplementary Provisions
Article 34 Provincial financial departments, the Finance Bureau of the Xinjiang Production and Construction Corps, and the central competent authority may formulate specific implementation measures in accordance with these Measures and report them to the Ministry of Finance for the record.
Article 35 These Measures shall apply to those who have obtained accounting practice qualifications and related management within the territory of Hong Kong Special Administrative Region, Macao Special Administrative Region, Taiwan residents and foreign residents.
Article 36 If you have been employed as a senior accountant or engaged in accounting work for at least 20 years before the implementation of these measures, and you are still engaged in accounting work at the age of 50, you must apply for and provide relevant materials such as unit certification, accounting qualifications The management agency shall issue an accounting qualification certificate after verifying that it is correct.
If a certified public accountant certificate is obtained and he is still engaged in accounting work, he shall apply for and provide relevant materials such as unit certification, and the accounting professional qualification management institution shall verify that it is correct before issuing an accounting professional qualification certificate.
Article 37 These Measures shall be implemented as of July 1, 2013. The Measures for the Administration of Accounting Qualifications issued by the Ministry of Finance on January 22, 2005 (Decree No. 26 of the Ministry of Finance) was repealed simultaneously.
Decision of the Standing Committee of the National People's Congress on Amending 11 Laws, including the Accounting Law of the People's Republic of China
(Adopted at the 30th meeting of the Standing Committee of the Twelfth National People's Congress on November 4, 2017) [1]
In order to further regulate the accounting work of public institutions, the Ministry of Finance has issued the Administrative Measures for Accounting Qualifications (Ministry of Finance Order No. 73, hereinafter referred to as the new Measures), which will be implemented on July 1, 2013. The new Measures are amendments to the Measures for the Administration of Accounting Qualifications (Order of the Ministry of Finance No. 26, hereinafter referred to as the Measures). The relevant person in charge of the Ministry of Finance answered reporters' questions on the revision of the Measures.
Q: What is the background of the revision of the Measures?
Answer: The "Measures" have been implemented for more than 7 years. They have played an important role in standardizing and promoting the management of accounting qualifications and maintaining the socialist market economic order. With the continuous improvement of China s socialist market economic system and the rapid development of economy and society, the accounting staff has expanded to nearly 14 million, the requirements for accounting capabilities have continued to increase, and the flow of accounting staff has become more frequent. New requirements and challenges, some of the provisions of the "Measures" have been unable to adapt to practical requirements, mainly in the following aspects: First, the examination method can no longer meet the needs of accounting qualification management; Second, the procedures for obtaining and transferring qualification certificates are relatively cumbersome Thirdly, the procedures for changing the information of the certificate holders are more complicated; fourthly, the management mode of the school hour system restricts the innovation of continuing education; fifthly, the mechanism for the withdrawal of accounting qualifications has not been established. Therefore, the revision of the Measures is an objective need to further strengthen and standardize the management of accounting qualifications in the new situation.
Q: In what ways has the new "Measures" been adjusted?
Answer: There are 5 chapters and 37 articles in the new "Measures", which mainly adjusted the following contents: First, it is clear that the paperless examination of accounting qualifications is implemented. Second, the exemption of the accounting qualification examination was abolished. The third is to simplify the procedures for obtaining and transferring registration of accounting qualification certificates. Fourth, the registration system for the qualification certificate for accounting practice was cancelled. The fifth is the introduction of a credit system for continuing education management. Sixth, the procedures for changing the information of licensees have been simplified. Seventh, the provision for the replacement and loss of accounting qualification certificates was added. Eighth is the establishment of a regular exchange certificate system for accounting qualifications. Ninth, there are regulations on how to obtain the certificate for those who are still engaged in accounting work but have not achieved the accounting qualification certificate due to objective reasons. Ten is to improve the relevant legal responsibilities of certificate holders.
Q: The new "Measures" came into effect on July 1, 2013. How does the Ministry of Finance plan to implement and implement them?
Answer: In order to implement the new Measures, we will actively promote the following tasks: First, organize and carry out the publicity and training of the New Measures as soon as possible, guide all levels and regions to conduct learning and training, and comprehensively improve the accounting qualification management institutions and the whole society. Understanding and understanding of the new Measures. The second is to promulgate the regulations on the connection between the old and new measures in time to ensure the smooth implementation of the new Measures.
Conditions for applying for accounting qualification certificate
1. Citizens of the People's Republic of China are not restricted by gender, age, ethnicity, race, education, physical health status, place of residence, etc. (no restrictions on household registration, graduation can be registered in a different place), all can be at the time specified by the provincial self-study examination institution And locations to register for the exam. For majors with special requirements, candidates must register in accordance with relevant regulations.
2. Those who have not graduated from the college can apply for self-study undergraduate majors. However, when candidates apply for self-study undergraduate graduation, they must submit the original college diplomas or higher diplomas recognized by the state, or they will not be issued with a college diploma.
3. To participate in the practical assessment and write a graduation thesis, you must register after passing all written tests.
Accounting Practice Certificate Learning Method
Public Basic Course:
The self-study public accounting basic course is more difficult, to learn advanced mathematics, at this time, candidates can participate in tutorial classes, do more exercises, the effect will be better; political economy because of more content, wide coverage, abstract knowledge, many candidates Can't catch the point. At this time, candidates can spend more time thinking about practical problems and applying knowledge to life. Learning these two courses is very helpful for the horizontal learning later.
Professional courses:
Professional courses mainly refer to the four courses of basic accounting, financial accounting, cost accounting, and financial management. Among them, basic accounting is the basis of the accounting professional course, and the content is relatively simple. It can be learned together with public courses. After completing basic accounting, you can study financial accounting, and then you can study cost accounting and financial management at the same time. These two courses are scheduled to open in the second half of the year. Exams, so be sure to pay attention to some courses once a year and some courses twice a year. Course selection must be arranged in accordance with the rules of public basic courses, professional basic courses and professional courses. There will also be crossovers. For example, basic accounting can be placed in the first round, which can be tested with political and economic and advanced mathematics. If it is an undergraduate section, candidates should pay more attention to the combination of theoretical and practical, because the curriculum of the undergraduate section pays more attention to the use of theoretical knowledge to solve problems in practical economic work.
Accounting Professional Qualifications Professional Prospects
1. Be an expert in the implementation of accounting information systems or an ERP expert-focus on enterprise informatization and financial management, financial accounting informatization, and understand accounting and financial software.
2. Financial consultants or financial consultants-focus on planning, guidance, assistance, and consulting for corporate practices.
3. Accounting experts or professors-focus on researching and standardizing accounting systems, standards, theories, and teaching.
5. Fund manager or CFA (financial manager)-capital operation, fund management, investment management, fund stocks, corporate mergers and acquisitions, financing, listing operations, etc.
6. Internal auditor or internal control manager-focus on the internal financial system control, financial risk control, fraud control and so on.
7. CPA or partner or accounting firm-external auditors, professional qualifications, etc.
8. Tax manager or tax agent-focus on policies and regulations, corporate planning, tax planning, business design, corporate mergers and acquisitions.
9. Risk manager or insurance economist-insurance, risk control, focusing on corporate property risk control, liability risk control, and operational risk control.
10. Manager of Finance Department (Accounting Manager)-Accounting, business management, policy, organization.
12. Legal counsel of the company-planning, shareholding system transformation, mergers and acquisitions, corporate policy consulting, contract review, business structure arrangements.
13. General manager or deputy general manager or assistant to general manager or department manager-the enterprise has all-round management and must understand sales and marketing business processes.
