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    Registration And Annual Inspection System For Accounting Personnel Qualification Certificates

    2016/4/15 22:29:00 23

    Accounting PersonnelQualification CertificatesRegistrationAnnual Inspection System

      

    register

    The registration system means that the accountants leave the unit due to reasons such as withdrawal, dismissal, suspension of salary, resignation and other reasons.

    After leaving the job, he is engaged in accounting work again.

    It is up to me or the unit to register with the financial department or the central authority at the location where the unit is located.

    The registration and annual inspection system for accounting qualification certificates is mainly aimed at strengthening the right of accounting.

    accounting

    The effective management of the qualification certificates should be carried out, and the accountants should be promoted to hold certificates and establish the authority of accounting qualification certificates.

    The annual inspection system, that is, annual inspection and verification system, is usually carried out once a year.

    The annual inspection time, the annual inspection scope and the annual inspection content are mainly arranged by the provincial accounting qualification management department.

    For those who do not participate in the annual inspection and have no justifiable reasons, they will be given a certain punishment, until the abolition of accounting qualification and the cancellation of their accounting.

    Qualification certificate

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    According to the regulations of the Ministry of Finance on the management of accounting qualifications, applicants for obtaining accounting qualification shall meet the following basic requirements: (1) stick to principles and possess good moral character; (2) comply with national laws and regulations; (3) have certain accounting knowledge and skills; (4) love accounting work and act impartially.

    Those who are investigated for criminal responsibility according to law shall not be able to obtain or regain the qualification of accountants because they have provided false financial accounting reports, made false accounts, concealed or deliberately destroyed accounting documents, accounting books, financial accounting reports, embezzled, misappropriated public funds, and embezzlement of duties, and other illegal activities related to accounting duties.

    According to the accounting law, if accounting personnel are involved in any of the following circumstances, 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 within 5 years, it is not allowed to regain the qualification certificate for accounting work. (1) the accounting personnel are forced to be falsify by the leader of the unit and have no serious consequences.

    (2) for several years without proper reasons, he did not take part in continuing education for accountants.

    (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 not in accordance with the regulations on the basis of the registration of accounting books or the registration of accounting books.

    (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 standard bookkeeping currencies in accordance with regulations.

    (7) refuse to supervise or concealment or falsely report relevant circumstances according to law.


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