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Accountants - DOC

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									Accountants
accountant

A certain level of the accounting profession, to obtain a certificate by examination, the
parties can accept commissions in the auditing, accounting, consulting, tax,
accounting and other operational staff. Such as China's certified public
accountants, the United States, a certified public accountant (certified public
accountant), the UK Institute of Chartered Accountants (chartered accountant), Japan,
and other generally accepted accounting disabilities. In Western countries,
accountants and lawyers, doctors, engineers, like all freelancers. In China, the
accountant, is one of the accounting cadre and technical titles.

China's accounting system, founded in 1918 during the Republic of China.
At that time the Northern Government Department of Agriculture and Commerce
promulgated the "Provisional Constitution of Accountants," a
certificate of qualified accountants. In 1927, the Kuomintang government Ministry of
Finance issued the "Accountants Articles of Association"; soon
transferred to Ministry of Commerce and Management Accountants, and the other
issued a "charter accountants"; in 1929, the Legislative Yuan
promulgated the "Accountants Ordinance." 1945 and 1946 it
has issued the "accounting method" and "accountants
Screening Regulations" to obtain qualifications of accountants, accounting
firms and business creation, Accountants, Certified Public Accountants of disciplinary
action, etc., are all regulated.

The People's Republic of China established, October 24, 1951, the
Government Administration Council Financial and Economic Committee to develop a
"management rules approved by accountants", provided by the
local city or county people's government approved the Industrial and
Commercial Bureau of accountants, business in the local implementation. December
23, 1980, the Ministry of Finance issued the "Accounting Consultant
Office on the establishment of the Interim Provisions", provides certain
accounting expertise and ability to work the staff, after living in De provinces,
autonomous regions, municipalities directly under Ministry of Finance, Bureau of
Kaohe approval, CPA qualification can be achieved in the implementation of tasks,
with the title of certified public accountants. CPA handle business, by registered
accountants accounting consultants, such as Shenzhen Qi Bright office accounting
firm shall be accepted.
[Edit this section] apply for the initial conditions of Certified Public Accountants
High school degree or above, there are accounting qualification certificate.

Examination once a year opportunity to register: -11 in mid-October each year in
mid-month, around a little different, specific to the local financial bureau website,
some areas are on-site registration, and some need to re-live online registration
confirmation with identity cards, academic qualifications, professional accountant
qualification certificate. Exam time is 2 to 5 years of mid.
[Edit this section] apply for conditions of intermediate accounting
In addition to have accounting qualifications, hold professional accountant
qualification certificate, one must meet the following conditions:

1, to obtain university graduate, in accounting for five years;

2, to obtain a bachelor's degree, in accounting for four years;

3, obtain a graduate degree or graduate classes, engaged in accounting work for two
years;

4, to obtain a master's degree in accounting at least one year;

5, obtaining a doctorate.

Reference Application requirements:

Accounting Intermediate title card (that is, accountants certificate) enrollment
process:

① ② information audit fees collected photos ③ ④ Confirmation stapler

1. When candidates register first accounting qualification evaluation network (website:
www.kjzgks.com) for online registration, access to application registration number,
print the application form;

2. Unit personnel who apply for seal registration form and bring qualification (or
degree) certificate, accounting qualification certificate and ID card to the registration
point of the original review;

3. Candidates apply for the first time, and the need for site acquisition candidates
camera photos;

4. Candidates on-site delivery of all applicants apply Kao Wufei (40 yuan / Branch)
and the stapler costs;

5. Paying after the serial number for registration, to confirm successful registration.
Termination of the required registration time, you must log their own national
accounting qualification evaluation network registration website to confirm their
registration
[Edit this section] Senior Accountant Qualification Examination applicants conditions
First, apply the conditions in Beijing
Apply for "Advanced Accounting Practice" exams are required
to hold qualification certificates, and one of the following conditions:

1, Ph.D., an accountant, auditors, economists, statisticians or accounting professional
instructor qualifications to engage in accounting work for 2 years;

2, obtained a master's degree or post-graduate, as an accountant, auditors,
economists, statisticians or accounting professional instructor qualifications 5 years,
engaged in accounting at least 3 years;

3, obtained after graduate degree or a master's degree, qualified as an
accountant at least 3 years, engaged in accounting work for 5 years; or access to
specialist post-graduate degree, qualified as an accountant and are engaged in
accounting work for 5 years and have one of the following conditions :

(1) the published works of the accounting profession, and independent writing 50,000
words or more;

(2) in the preparation of provincial (ministry) level and above, the main drafter of the
accounting industry regulations.

4, long-term work in the professional and technical positions, and one of the
following conditions:

(1) has a graduate degree or above, intermediate qualifications of non-accountant for
10 years, and engaged in accounting work for 5 years;

(2) have a university general education class or to obtain specialist school diploma
and 10 years engaged in professional and technical work for 20 years, qualified as an
accountant at least 8 years or obtain other intermediate qualification for 10 years, and
engaged in accounting work for 5 years;

The above test conditions set forth in the registration of professional work experience
calculated to exam registration deadline end of the year.

Second, Hebei Province

Reform who meet the provincial leading group titles "on the issuance of
<Hebei Province, declared a senior accountant qualification assessment
conditions> notification" (Ji-level change [2003] No. 41) the
conditions as stipulated in the staff report can register for the examination.

Third, Liaoning Province
(A) have the following qualifications and experience one of the conditions

1. To obtain a doctorate, a qualified accountant for more than 2 years, engaged in
accounting at least 3 years (calculated to the assessment year time limit on December
31 that year, the same below);

2. To obtain a master's degree, second degree or graduate certificate
courses, or with the professional or similar professional (economic, audit, statistics,
the same below) graduate degree, and has qualified accountant for 5 years, at least in
accounting 5 years;

3. To obtain the professional or similar professional college graduate degree,
participate in the national accounting qualification examinations for 5 years, engaged
in accounting at least 7 years;

4. To obtain the professional secondary education, participate in the national
accounting qualification examinations for 5 years, engaged in accounting work for
more than 10 years;

The accountant competent to August 1, 1992 assessment of qualified (college degree),
or August 1, 1992 after the National accountants who pass the examination.

(B) has a strong operational capability and outstanding performance

1. Enterprises and accounting management.

⑴ high level of policy and strong operational capabilities, qualified as an accountant
in the future, has developed the industry in this region, the system or the
unit's financial, accounting rules and regulations, and have been
implemented; to address the accounting in the business difficult problems.

⑵ over large and medium construction projects and technical transformation projects,
the World Bank loan projects in the feasibility study, participated in the drafting,
preparation of feasibility studies, project implementation has made significant
investment returns and social benefits.

⑶ organize or participate in economic forecasting and policy-making, drafting
increase production, income and expenditure control measures, economic, social
prominence, was named model worker or above the level of advanced workers.

⑷ in adjusting the product structure, joint-stock listing, stock issuance and financing
work, to contribute to help the unit to achieve significant benefits.
⑸ deepen the reform of accounting, according to accounting standards, providing
open, true, accurate accounting information; development of computer accounting
software, implementation of modern accounting and management methods, to obtain
better research results, access to national, provincial and municipal scientific and
technological progress and achievements of modern management, Outstanding
Academic Achievement Award.

2. Fiscal intermediary services.

⑴ with extensive economic, legal, accounting knowledge, strong in the accounting
profession and abundant experience in the practice of Jing Yan, Liang Hao
professional ethics, as director or senior Xiangmu accountant manager, presided over
Zhidao accounting audit, asset Ping Gu, Yan Zheng, cash business, achieved
significant results.

⑵ certified public accountant, a registered valuer to the spirit in the practice of
independent, impartial, objective principles, according to the implementation of audit,
verification, assessment of business and enterprise audit, evaluation comments, issued
the report, and to avoid risks from the relevant departments recognized withstand
examination.

⑶ CPA accounting personnel training for the community; write a college textbook,
teaching courses; as a corporate accounting consultant, take the accounting advisory
services; answer accounting difficulties, achieved good results and win customer trust.

3. Accounting research.

⑴ situation for the economic development of knowledge, and actively organize
accounting experts and scholars into the academic and related research in the field of
accounting, there are some achievements, and promote the use of time, achieve better
results, access to national, provincial, municipal outstanding academic achievement
awards.

⑵ promote the party and state the accounting principles, policies and regulations,
and systems.

⑶ on the economic development process of the new situation, new problems,
organize investigations in a timely manner, the reform of accounting and accounting
market competition and strengthen economic management and increase economic
efficiency provide a theoretical basis.

⑷ organization provinces, municipalities within the accounting academic exchange,
research and introduce new accounting theory of information at home and abroad, and
achieved some success.
⑸ organization of intelligence services, accounting experts, to achieve results; man

								
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