Fiscal Administration |
Replacement of Accounting Qualification Certificates:
Applicants
Qualified individuals
Legal Basis
1. Accounting Law of the People’s Republic of China
2. Administrative Measures for the Qualifications of Accounting Practitioners (Ministry of Finance No. 73)
3. Implementing Measures of Shanghai Municipality for the Administration of Accounting Practitioners’ Qualifications (Hucaikuai【2013】No. 25)
Preconditions
Accounting qualification certificates (AQCs) shall be properly kept, while
I. If any accounting practitioner loses an AQC, he or she must declare the loss with a public notice on a newspaper which nullifies that certificate. Then he or she shall fill out a form of application for a replacement AQC which shall be submitted together with supporting documentation to the administrative authority. If the documentation is accepted and passes the review of the administrative authority, a replacement AQC will be issued.
II. If any accounting practitioner damages his or her AQC, he or she can apply for a replacement, but he or she shall first fill out an application form as required, and then submit the form together with the damaged original certificate to the administrative authority which shall review their application. If the documentation is verified and all preconditions are met, the replacement AQC shall be issued by the administrative authority.
Documentation
I. Any applicant for replacement of lost AQC shall fill out a Registration Form for the Replacement of the Accounting Qualification Certificate and submit the documents as follows:
1. Valid ID certificate;
2. Original copy of the newspaper carrying the public notice declaring the loss; and
3. Original and photocopy of fee receipts for making the notice.
II.Any applicant for replacement of damaged AQC shall fill out the Registration Form for the Replacement of the Accounting Qualification Certificate and then submit the Form together with the damaged original certificate.
If the application for a replacement AOC is made through a delegated proxy, the applicant’s Letter of Delegation and the proxy’s valid original ID card should be submitted.
The aforesaid photocopies must be made on A4 paper, and the applicant must give the remark declaring that the photocopy is consistent with the original, and put signature or seal on the photocopy. Any applicant must provide the original documents when he or she applies for a replacement AQC.
Procedures
1. Application. Applicants or their proxy shall submit necessary documentation to the administrative authority at the designated address.
2. Acceptance. The administrative authority shall accept and check the documentation submitted by applicants.
3. Review. The administrative authority shall review the documentation to decide whether the applicants meet the preconditions for AQC replacement.
4. Replacement. The administrative authority shall issue the replacement AQC.
Deadlines
If all documentation is verified by the administrative authority, a replacement AQC shall be issued within 20 working days after the documentation is accepted.
Fees
None
Administrative bodies
Shanghai Municipal Finance Bureau, and the district or county-level Finance Bureaus of Shanghai.
Addresses
I. 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, Shanghai Municipal Finance Bureau
Address: Fl. 3, 1060 Lujiabang Road, Shanghai 200011
Tel.: 63770882
II. Applicants who have formal or contractual 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:
Shanghai Financial and Accounting Administration Center
Address: 1054 Lujiabang Road, Shanghai 200011
Tel.: 63185588
III. Applicants who have formal or contractual employment with legal entities which belong to Shanghai railway authority shall apply to Shanghai Municipal Finance Bureau at the following address:
Shanghai Financial and Accounting Administration Center
Address: 1054 Lujiabang Road, Shanghai 200011
Tel.: 63185588
IV. Applicants who have formal or contractual 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 the local district or county-level authorities at the designated addresses as follows:
Pudong New Area:
Pudong New Area Center for Public Services
Address: 2 Hehuan Road, Shanghai 200135
Tel.: 68542222
Financial and Accounting Administration Center (Investment Promotion Center) the Former Nanhui District
Address: Fl. 2, 1366 Chengnan Road, Huinan Town, Shanghai 201300
Tel.: 68004888
Changning District: Changning District Center for Accounting Administration and Services
Address: Fl. 3, Bldg. 1, 476 Maotao Road, Shanghai 200050
Tel.: 52065656
Xuhui District: Xuhui District Center for Financial Trainings
Address: 652 West Jianguo Road, Shanghai 200030
Tel.: 64718058, 64718500
Huangpu District: Huangpu District Center for Accounting Administration
Address: Ground Floor, 222 Xietu Road, Shanghai 200020
Tel.: 63262020*51071, 63262020*51073, 63262020*51075
Zhabei District: Finance Bureau of Zhabei District
Address: Ground Floor, 1207 West Guangzhong Rroad, Shanghai 200070
Tel.: 63542590, 63179911*8101
Jing’an District: Jing’an District Center for Accounting Administration and Services
Address: 1058 North Shanxi Road, Shanghai 200040
Tel.: 62278881
Yangpu District: Finance Bureau of Yangpu District
Address: Bldg. 4, Fengcheng Sichun (Near the intersection of Huangxing Road and Fushun Road), Shanghai 200093
Tel.: 65018811
Hongkou District: Hongkou District Center for Accounting Administration
Address: 380 Feihong Road, Shanghai 200086
Tel.: 25658819
Putuo District: Finance Bureau of Putuo District
Address: Finance Service C, 2nd floor, Sunshine Commercial Building, 1718 Daduhe Road, Shanghai 200333
Tel.: 52564588*8237, 52564588*8238
Jinshan District: Finance Bureau of Jinshan District
Address: 99 North Mengshan Road, Shanghai 200540
Tel.: 37907653, 37907655
Songjiang District: Service Center for Enterprises
Address: Fl. 2, Building No.4, 69-70, 825 Leduxi Road, Shanghai 201600
Tel.: 67736049
Qingpu District: Finance Bureau of Qingpu District
Address: 38 West Chengzhong Road, Qingpu Town, Shanghai 201700
Tel.: 59734849
Minghang District: Minghang District Center for Certificate and License Processing
Address: 201 East Xinjian Road, Shanghai 201100
Tel.: 34120853
Jiading District: Finance Bureau of Jiading District
Address: 3333 Cangchang Road, Shanghai 201800
Tel.: 69985104
Baoshan District: Finance Bureau of Baoshan District
Address: 238 Youyi Branch Road, Shanghai 201900
Tel.: 66785177
Fengxian District: Fengxian District Center for Accounting Administration
Address: 1218 East Jiefang Road, Shanghai 201400
Tel.: 33611045
Chongming County: Finance Bureau of Chongming County
Address: 60 Renmin Road, Chongming County, Shanghai 202150
Tel.: 69613740
V. Applicants who have formal or contractual employment relationship with any legal entities while working for other organizations in Shanghai shall apply to the local authority of the district or county where the entities they belong to are registered.
VI. Applicants who have no formal or contractual employment shall apply to the local authority of the district or county where their residence is registered.
Reception Time
Work days; or refer to the information at the Addresses above
Contact Information
Refer to the information at the Addresses above
Decision-making Authority
Shanghai Municipal Finance Bureau, and the district or county-level Finance Bureaus of Shanghai