Fiscal Administration |
Qualification approval of accounting practitioners
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Item |
Qualification approval of accounting practitioners |
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Applicants |
Any qualified individuals |
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Legal Basis |
1. Accounting Law of the People’s Republic of 2. Administrative Measures for the Qualifications of Accounting Practitioners by Ministry of Finance; 3. Implementing Measures of |
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Conditions for Application |
1. Anyone who meets the requirements as follows may apply for taking part in the accounting practitioner qualification exam: A. abiding by laws and regulations pertinent to accounting and other financial conducts; B. showing good ethics; and C. possessing sound and solid accounting knowledge and skills. 2. Anyone whose accounting qualification is revoked due to any of the illicit acts as listed in Articles 42, Article 43 and Article 44 of the Accounting Law shall not, within 5 years from the date of revocation, participate in an accounting practitioner qualification exam, or renew the accounting qualification. 3. Anyone who has been subjected to criminal liabilities for providing false financial statements, making false accounts, concealing or intentionally destroying accounting vouchers, accounting books or financial reports, embezzling or misappropriating public money, embezzlement by taking the advantage of his position or any other accounting job-related violations shall not participate in the accounting practitioner qualification exam, or obtain or renew the accounting qualification. 4. Anyone who does not have formal employment or residence permit in |
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Documentations |
1. Any applicant who would claim his or her qualification certificate must fill out an Accounting Practitioner Information Sheet and submit the photocopy of documents as follows: A. Valid ID certificate; B. Local membership credentials (including the taxation registration certificate of business enterprises or the organization code of government entities or public institutions with which the applicant has formal employment; or valid household registration or residence credential where the applicant has no formal employment); C. Education or academic degree certificates; D. Technical qualification certificate; E. Computerized accounting technology certificate; F. Certificate of accountant technical title; G. CFO training certificate; H. CPA certificate; I. CPV certificate; J. Certified tax agent certificate; K. Abacus skill certificate; L. Documents of employment or award of accounting technical titles; M. Documents of approval of applicants as top talents. When any applicant submits the photocopy of the above documents, he or she should also produce their originals for a double check. And among the above documents, items A-C are compulsory, while items D-M are optional depending on the actual need for filling out the information sheet. 2. Any applicant who has been awarded the title as a Senior Accountant, has been 50 years old and is still engaged in the accounting job at the time of application shall submit the documents as follows when he or she applies for the accounting practitioner qualification: A. Valid ID certificate and its photocopy; B. Credential of engagement in accounting job issued by the current employer; C. Photocopy of Senior Accountant Qualification Certificate issued by pertinent qualification authorities or entities and registered with the provincial human resource authority or the Ministry of Human Resources and Social Security (formerly the Ministry of Personnel); and D. Original document of employment as senior accountant issued by the employer and photocopy of the document carrying the stamp of the human resources department of the employer. 3. Any applicant who has worked as an accountant for 20 years by July 1, 2013, has been 50 years old and is still engaged in the accounting job at the time of application shall submit the documents as follows when he or she applies for the accounting practitioner qualification: A. Valid ID certificate and its photocopy; B. Credential of engagement in accounting job issued by the current employer; and C. Photocopy of accounting files including accounting vouchers, accounting books and accounting reports over the past 20 years carrying the signature of the applicant, or other credentials recognized by the pertinent qualification authority. 4. Any applicant who has obtained a CPA certificate, is still engaged in the accounting job shall submit the documents as follows when he or she applies for the accounting practitioner qualification: A. Valid ID certificate and its photocopy; B. Credential of engagement in accounting job issued by the current employer; and C. Original and photocopy of the applicant’s CPA certificate. Notes: 1. The above said photocopies must be made on A4 paper, and the applicant must give the remark that the photocopy is consistent with the original, and put signature or seal on the photocopy. 2. Any applicant from outside Mainland China who has met the requirements under Clause 2, Clause 3 and Clause 4 above shall also provide an electronic passport-size photo (no larger than 20K) when he or she applies for the accounting practitioner qualification. |
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Procedures |
1. Application. Applicants shall submit their application to the qualification authority through the online registration system on the official website of Shanghai Municipal Finance Bureau; 2. Review. The qualification authority shall review the applications and decide whether they have the right conditions for taking the accounting practitioner qualification exam; 3．Issuance of qualification certificate A. Applicants should apply to take three subjects all at once, and pass all the subjects within one month. Any applicant who has passed all the three subjects may claim their qualification certificate at the designated address within six months after the result is announced, and an Accounting Practitioner Information Sheet shall be filled out. B. Any applicant who has met the requirements under Article 33 of Implementing Measures of Shanghai Municipality for the Administration of Accounting Practitioners' Qualifications may submit necessary documentations and claim their qualification certificate if their documentations pass examination. |
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Deadlines |
The pertinent authority shall review and examine the applications, and decide whether any particular applicant may take the accounting practitioner qualification exam, and issue the qualification certificate to any applicant who passes the exam within six months after the result of the exam is announced. |
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Fees |
None |
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Basis for Charging fees |
None |
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Application-accepting Authority |
Shanghai Municipal Finance Bureau; and the district or county-level finance bureaus of |
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Recipient Addresses |
1. Applicants who have formal or contractual employment with legal entities that pay taxes to the municipal taxation authorities shall apply to Shanghai Municipal Finance Bureau at the following address: Department of Supervision and Inspection, 2. Applicants who have formal employment with legal entities which are administrative or public service institutions funded by the municipal treasury shall apply to Shanghai Municipal Finance Bureau at the following address: 3. Applicants who have formal employment with legal entities which pay taxes to the district or county-level taxation authorities, or are funded by the district or county-level treasury shall apply to their local district or county authorities at the designated addresses as follows: Finance Bureau of Pudong New Area: Pudong New Area Center for Public Services, 2 Hehuan Road, Shanghai 200135, Tel.: 68542222；Financial and Accounting Administration Center of the Former Nanhui District: Investment Promotion Center, Fl. 2, 1366 Chengnan Road, Huinan Town, Shanghai 201300, Tel.: 68004888 Finance Bureau of Changning District: Finance Bureau of Xuhui District： Finance Bureau of Huangpu District: Huangpu District Center for Accounting Administration, Ground Floor, 222 Xietu Road, Shanghai 200020, Tel.: 63262020*51071, 63262020*51073, 63262020*51075 Finance Bureau of Zhabei District: Finance Bureau of Zhabei District, Ground Floor, 1207 West Guangzhong Rroad, Shanghai 200070, Tel.: 63542590 , 63179911*8101 Finance Bureau of Jing’an District: Jing’an Finance Bureau of Yangpu District: Finance Bureau of Yangpu District, Bldg. 4, Fengcheng Sichun (near the intersection of Huangxing Road and Fushun Road), Shanghai 200093, Tel.: 65018811 Finance Bureau of Hongkou District: Hongkou District Center for Accounting Administration, Finance Bureau of Putuo District：Finance Bureau of Putuo District, Zone C, Fl. 2, Finance Bureau of Jinshan District: Finance Bureau of Jinshan District, Finance Bureau of Songjiang District: Finance Bureau of Songjiang District, Finance Bureau of Qingpu District: Finance Bureau of Qingpu District, Finance Bureau of Minhang District: Finance Bureau of Jiading District: Finance Bureau of Jiading District, Finance Bureau of Baoshan District: Finance Bureau of Baoshan District, Finance Bureau of Fengxian District: Fengxian District Center for Accounting Administration, Finance Bureau of 4. Applicants who have formal employment with any legal entities while working for other organizations in 5. Applicants who have no formal employment shall apply to the local authority of the district or county where their residence is registered. |
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Reception Time |
Work days; or refer to the recipient addresses for the exact reception time |
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Methods of Contact |
Refer to the recipient addresses above |
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Decision-making Authority |
Shanghai Municipal Finance Bureau, and the district or county-level finance bureaus of |