| Measures for the Administration of Qualifications of Accounting Professionals | | 会计从业资格管理办法 |
| （Issued by the Order No. 73 of the Ministry of Finance of the People's Republic of China on December 6, 2012 according to the Decision of the Ministry of Finance on Amending the Measures for the Administration of Qualifications of Accounting Professionals by the Order No. 82 of the Ministry of Finance on May 11, 2016） | | （2012年12月6日中华人民共和国财政部令第73号公布 根据2016年5月11日《财政部关于修改＜会计从业资格管理办法＞的决定》修改 财政部令第82号） |
| Chapter I General Provisions | | 第一章 总则 |
| Article 1 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 other applicable laws for purposes of strengthening the administration of the qualifications of accounting professionals and regulating the acts of accounting professionals. | | 第一条 为了加强会计从业资格管理，规范会计人员行为，根据《中华人民共和国会计法》（以下简称《会计法》）及相关法律的规定，制定本办法。 |
| Article 2 These Measures shall apply to the obtainment and administration of qualifications of accounting professionals. | | 第二条 会计从业资格的取得和管理适用本办法。 |
| Article 3 A person who serves as the person-in-charge (accounting manager) of the accounting institution of a state organ, social organization, enterprise, public institution or any other organization (hereinafter collectively referred to as “entity”) or a person engaged in any of the following accounting work shall obtain the qualifications of accounting professional: | | 第三条 在国家机关、社会团体、企业、事业单位和其他组织（以下统称单位）中担任会计机构负责人（会计主管）的人员，以及从事下列会计工作的人员应当取得会计从业资格： |
| (1) Serving as a cashier. | | （一）出纳； |
| (2) Audit. | | （二）稽核； |
| (3) Capital or fund accounting. | | （三）资本、基金核算； |
| (4) Accounting of revenues, expenditures, creditor's rights and debts. | | （四）收入、支出、债权债务核算； |
| (5) Accounting of employee remunerations, costs, and financial results. | | （五）职工薪酬、成本费用、财务成果核算； |
| (6) Accounting of properties and materials received and given out as well as the increase and decrease thereof. | | （六）财产物资的收发、增减核算； |
| (7) General ledger. | | （七）总账； |
| (8) Preparation of financial statements. | | （八）财务会计报告编制； |
| (9) Management of accounting archives within the accounting institution. And | | （九）会计机构内会计档案管理； |
| (10) Other accounting work . | | （十）其他会计工作。 |
| Article 4 No entity may appoint (employ) any person without the qualifications of accounting professional to engage in accounting. | | 第四条 单位不得任用（聘用）不具备会计从业资格的人员从事会计工作。 |
| A person without the qualifications of accounting professional shall not engage in accounting, nor shall he or she participate in the accounting professional and technical qualification examination or assessment, or employment of an accounting professional and technical position, nor shall he or she apply for a certificate of honor for an accounting professional. | | 不具备会计从业资格的人员，不得从事会计工作，不得参加会计专业技术资格考试或评审、会计专业技术职务的聘任，不得申请取得会计人员荣誉证书。 |
| Article 5 The public finance departments of the local people's governments at the county level or above shall be responsible for the administration of qualifications of accounting professionals within their respective administrative regions, unless it is otherwise provided for in these Measures. | | 第五条 除本办法另有规定外，县级以上地方人民政府财政部门负责本行政区域内的会计从业资格管理。 |
| Article 6 The Financial Bureau of Xinjiang Production and Construction Corps shall, in accordance with the relevant provisions of the Ministry of Finance, be responsible for the administration of qualifications of accounting professionals in the entities under its jurisdiction. | | 第六条 新疆生产建设兵团财务局应当按照财政部有关规定，负责所属单位的会计从业资格的管理。 |
| The General Logistics Department of the Central Military Commission and the Logistics Department of the Chinese People's Armed Police Force shall, in accordance with the relevant provisions of the Ministry of Finance, be responsible for the administration of qualifications of accounting professionals in the system of the Chinese People's Liberation Army and the Chinese People's Armed Police Force respectively. | | 中央军委后勤保障部、中国人民武装警察部队后勤部应当按照财政部有关规定，分别负责中国人民解放军、中国人民武装警察部队系统的会计从业资格的管理。 |
| Chapter II Obtainment of the Qualifications of Accounting Professionals | | 第二章 会计从业资格的取得 |
| Article 7 The state adopts an accounting professional qualification examination system. | | 第七条 国家实行会计从业资格考试制度。 |
| Article 8 Whoever meets the following requirements may apply for taking the accounting professional qualification examination: | | 第八条 符合下列条件的人员，可以申请参加会计从业资格考试： |
| (1) Abiding by the accounting and other financial and economic laws and regulations. | | （一）遵守会计和其他财经法律、法规； |
| (2) Having good morals. And | | （二）具备良好的道德品质； |
| (3) Having basic knowledge and skills of accounting. | | （三）具备会计专业基础知识和技能。 |
| Anyone whose certificate of accounting professional is revoked in accordance with law due to any of the violations as listed in Articles 42 through 44 of the Accounting Law may not take the accounting professional qualification examination within five years from the date of revocation of the certificate, nor may he or she re-obtain a certificate of accounting professional. | | 因有《会计法》第四十二条、第四十三条、第四十四条所列违法情形，被依法吊销会计从业资格证书的人员，自被吊销之日起5年以内不得参加会计从业资格考试，不得重新取得会计从业资格证书。 |
| Anyone who has been subject to criminal liabilities due to providing false financial statements, making false accounts, concealing or intentionally destroying accounting vouchers, accounting books or financial statements, embezzling or misappropriating public money, conducting embezzlement by taking advantage of his or her position or any other violation related to accounting position may not take the accounting professional qualification examination, nor may he or she obtain or re-obtain a certificate of accounting professional. | | 因有提供虚假财务会计报告，做假账，隐匿或者故意销毁会计凭证、会计账簿、财务会计报告，贪污、挪用公款，职务侵占等与会计职务有关的违法行为，被依法追究刑事责任的人员，不得参加会计从业资格考试，不得取得或者重新取得会计从业资格证书。 |
| Article 9 Public finance departments of local people's governments at or above the county level, the Financial Bureau of Xinjiang Production and Construction Corps, the General Logistics Department of the Central Military Commission, and the Logistics Department of the Chinese People's Armed Police Force (hereinafter referred to as “administrative authorities of accounting professional qualifications”) shall examine the conditions of applicants for taking the accounting professional qualification examination, and allow those meeting the conditions to take the accounting professional qualification examination. | | 第九条 县级以上地方人民政府财政部门、新疆生产建设兵团财务局、中央军委后勤保障部、中国人民武装警察部队后勤部（以下简称会计从业资格管理机构）应当对申请参加会计从业资格考试人员的条件进行审核，符合条件的，允许其参加会计从业资格考试。 |
| Article 10 The subjects for the accounting professional qualification examination include: financial and economic laws and regulations and accounting professional ethics, accounting basis, and accounting computerization (or abacus arithmetic). | | 第十条 会计从业资格考试科目为：财经法规与会计职业道德、会计基础、会计电算化（或者珠算）。 |
| The syllabus of the accounting professional qualification examination and the eligibility criteria thereof shall be uniformly developed and announced by the Ministry of Finance. | | 会计从业资格考试大纲、考试合格标准由财政部统一制定和公布。 |
| The subjects for the accounting professional qualification examination shall be subject to paperless examination, and the paperless examination question database shall be constructed under the uniform organization of the Ministry of Finance. The relevant provisions on the paperless accounting professional qualification examination shall be formulated separately by the Ministry of Finance. | | 会计从业资格考试科目实行无纸化考试，无纸化考试题库由财政部统一组织建设。会计从业资格无纸化考试管理相关规定由财政部另行制定。 |
| Article 11 All subjects for the accounting professional qualification examination should be passed at one time. | | 第十一条 会计从业资格各考试科目应当一次性通过。 |
| The administrative institutions of accounting professional qualifications shall announce the examination results in a timely manner after the examination, and notify the personnel passing the examination that they receive the certificates of accounting professional at the designated administrative institutions of accounting professional qualifications within six months from the date when the examination results are announced. | | 会计从业资格管理机构应当在考试结束后及时公布考试结果，通知考试通过人员在考试结果公布之日起6个月内，到指定的会计从业资格管理机构领取会计从业资格证书。 |
| The personnel passing the accounting professional qualification examination shall receive the certificates of accounting professional at the designated places within the prescribed time limit upon the strength of the originals of their valid identity certificates. | | 通过会计从业资格考试的人员，应当持本人有效身份证件原件，在规定的期限内，到指定的地点领取会计从业资格证书。 |
A person passing the accounting professional qualification examination may authorize an agent to receive his or her certificate of accounting professional. The agent shall, when receiving the certificate of accounting professional, provide the originals of the valid identity certificates of himself or herself and of the authorizing person.
．．．．．． | | 通过会计从业资格考试的人员，可以委托代理人领取会计从业资格证书。代理人领取会计从业资格证书时，应当持本人和委托人的有效身份证件原件。
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