Under What Circumstances Will Accounting Qualification Certificate Be Revoked?

2010/12/10 11:24:00 260

Revocation Of Accounting Qualification Certificate

According to the accounting law, accountants have the following

Situation

If the circumstances are serious, the financial department of the people's government at or above the county level shall revoke the qualification certificate of accounting practice, and the accounting qualification certificate shall not be re obtained within 5 years.

(1) the accounting personnel are passively led by the leader of the unit to cheat and make no serious consequences.

(2) for several consecutive years, no reason not to join the accountants.

education

(3) do not set up or set up accounting books in accordance with the law.

(4) the original voucher that has not been filled up in accordance with the regulations, obtained the original voucher or the original voucher obtained is not in conformity with the regulations, and the accounting voucher for examination and verification is based on the registration of the accounting books or the registration of accounting books, which does not meet the requirements.

(5) arbitrarily changing the accounting treatment method; inconsistent with the compilation basis of the financial accounting reports provided to different accounting data users.

(6) failing to use accounting records or bookkeeping standard currencies in accordance with regulations.

(7) refuse to supervise or concealment or falsely report in accordance with the law.

Situation

And so on.