Article 36 | | Every unit shall, according to the needs of its accounting work, set up an accounting office, or staff a relevant office with accounting personnel and designate an accountant in charge. Where conditions do not permit, the unit shall delegate its bookkeeping to an intermediary organization which is established upon approval to be engaged in agency operation of accounting bookkeeping. |
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| | A large or medium-sized enterprise owned by the State or in which the State-owned assets occupy a holding or leading position must have an accountant-general. The qualifications, appointment or removal procedures as well as functions and powers of the accountant-general are to be stipulated by the State Council. |
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| Article 37 | | An accounting office shall establish an internal auditing system. |
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| | The staff handling disbursements and receipts may shall not be concurrently in charge of auditing, taking custody of accounting archives or entering the receipts, expenditure, expense or claims and liability accounts. |
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| Article 38 | | A person who is engaged in accounting work must acquire an accountant's practice qualification certificate. |
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| | Anyone who is to be the person in charge of the accounting office of a unit (accountant in charge), in addition to acquiring an accountant's practice qualification certificate, must have professional technical qualifications equal to or higher than those for accountants or have been engaged in accounting work for more than 3 years. |
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| | Measures on the administration of accounting personnel's practice qualifications shall be stipulated by the financial department of the State Council. |
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| Article 39 | | Accounting personnel shall abide by professional ethics and improve their professional qualifications. The work of education and training of accounting personnel shall be enhanced. |
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| Article 40 | | Persons who are investigated for criminal liabilities according to law for providing untruthful financial and accounting reports, making false accounts, concealing or intentionally destroying accounting vouchers, account books as well as financial and accounting reports, embezzlement, misappropriating public funds, taking possession of properties by taking advantages of positions or for other illegal acts relating to their accounting positions may not acquire or acquire again accountant's practice qualification certificates. |
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| | Besides the persons as stipulated in the preceding paragraph, persons who have their accountant's practice qualification certificates revoked for violating laws and disciplines may not acquire the accountant's practice qualification certificates again within 5 years of the date of the revocation of such certificates. |
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| Article 41 | | Accounting personnel who are being transferred to other work or leaving their posts must finalize the handing-over procedures with the persons who are taking over. |
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| | The person in charge of the accounting office (accountant in charge) shall supervise handing-over procedures for ordinary accounting personnel. The responsible person of a unit shall supervise handing-over procedures for the person in charge of the accounting office (accountant in charge); when necessary, the unit in charge may send personnel to participate in the supervision of the handing-over. |
