FAQs Concerning Registration of Accounting Practitioners’Information

August 05,2019
Q1: Who are supposed to register theirinformation?
A: Our targets are people doing accountingwork, includingactual accounting and accounting supervision, for Shanghai-based governmentand non-government organizations, business enterprises, public institutions and other organizations, and people who are not performing such work but hold AQCs. 
We do not register information of people who are neither engaged in accounting activities nor holding AQCs. These people are not our targets, so we can call them “non-targets” for short. 

Q2: Are the non-targetswho have signed up for the 2019 NationalIntermediate and Advanced Qualification Examination in Shanghaisupposed to register their information? If they don’t, will their qualification be affected?
A: It is recommended that non-targets who have signed up for the 2019 National Accounting Qualification Examination in Shanghai complete the information registration process before taking the examination. Otherwise, the qualification review after they pass the examination would be affected.

Q3: Are retirees supposed to register their information?
A: Retirees are non-targets in principle. However, people who are still engaged in accounting activities after retirement are classified as “targets” of information collection. 

Q4: Are holders ofAQCs supposed to register theirinformation?
A: AQC holders who are classified as “targets”must register and renewtheir information. If no change has occurred to their registered information, they are supposed to upload and submit their ID card and certificate of employment. They may alsohave to upload their electronic photo if their registered information does not contain such a photo. Where changes have occurred to theirregistered information, they are supposed to upload and submit relevant support materials.
Holders of professional accounting qualification certificates who are classified as non-targetscan report and renew their information if they will.

Q5: Are those who haven't registered their informationallowed to participate in continuing education programsfor accounting practitioners? Will the failure to register informationaffect the confirmationof their continuing education record?
A: In principle, accounting practitioners who are classified as “targets” of information registration must register their information before they participate in continuing education programs for accounting personnel.
Information registration targets who have never participated in continuing education in Shanghai before must complete the information registration process before they sign up for any continuing education program. Targets who have already signed up for a continuing education program and made the tuition payment before information registration begins shall complete the educationprogram and the assessment first. They are supposed to go through the information registration process after the financial authority in charge records their participation and performance in continuing education (within 15 working days after the assessment).

Q6: Where any accounting personnel who have registered their information but will change their employmentacross provincial borders, do they need to transfer their data? If yes, how can they transfer their data?
A: In principle, registered accounting personnel who move to a different provincial-level region due to employment change shall transfer their data to the new regional authority. However, the information registration system of Shanghai cannot support inward or outbound transfer of data for the time being.

Q7: After I submit my information, how long does it take for the finance authority to verify it? How canI get the feedback?
A: The verification procedure normally takes 10 working days, and the feedback would be given via short messaging service. You are advised to provide a correct mobile phone number so that the feedback can come to you as soon as possible. You can also visit our website（http://www.czj.sh.gov.cn/）and go to "Personal Center - My Office" to find the feedback.
Verification feedbacks may be somewhat delayed due to the large number of registrants.

Q8: Is on-site review required after registrants upload the materials to the information system?
A: No. Information registrationcounts on the honor and honesty of registrants. If any accounting personnel are found to have reported false information or provided fake documentation, they will be punished according to relevant regulations.

Q9: Is there any deadline for information registration? What consequences will I bear if Ifail to register their information on time?
A: Information registration is an on-going administrative practice. There is no deadline.
The information we collect will be used in compliance with national and Shanghai municipal regulations as a basis for checking and awarding qualifications, such as National Accountant Qualification Exam or Accreditation, selection of outstanding accounting professionals, and recognition of advanced accounting practitioners.

Q10: Do I have to upload my graduation certificates for my education background before college? If any such graduation certificates missing or damaged, can I substitute other credentials?
A: "Education" is a required field in the information registration system. Academic certificates, including graduation certificates, must be uploaded to support your education background. If any certificate is missing or damaged, you’re advised to go to the pertinent education authority to apply for a replacement. If you cannot find a replacement, you must submit an explanatory note or other support materials.

Q11：How can I answer the question "Are you employed currently"? Does "employed currently" mean having a job in an organization?
A: The question "Are you employed currently" is about whether you are currently holding an accounting position or doing real accounting work. Anyone "employed currently" has an accounting job in an organization, while one who works for an organization does not mean he or she holds an accounting position or does accounting work in the organization. For this purpose, accounting work can be:
1. Handling cash or maintaining records of its receipt and disbursement;
2. Auditing;
3. Assessing assets, liabilities and owner's equity (net assets);
4. Calculating income and expenses (costs);
5. Calculating profit or loss (or performance of government budgets);
6. Preparing financial statements or accounting reports; 
7. Performing accounting supervision；
8. Documentation management in accounting institutions;or
9. Supervising the operation as accountant manager or supervisor or chief accountant.
If you are currently employed and doing accounting work, answer "Yes", and pick your "Current Accounting Position" from the list; or otherwise, answer "No". If your employment status changes after you register your information, remember to update your status in time to avoid miscalculation of your cumulative working years.

Q12: Do I have to upload my proof of employment? What should I fill in?
A: Employees are supposed to upload their proof of employment under "Employment or Student Certificate". Your proof of employment must be filled out like the given template and bear your employer’s stamp.
AQC holders studying in Shanghai must upload their “Student Certificate”. If you are neither an employee nor a student in Shanghai, you can upload your proof of household registration (hukou) or residence permit in Shanghai, which would play the role of your proof of employment.

Q13: What should I fill in under "Accounting Job Title"? Do I need to submit any documentation?
A: Accounting Job Title refers to the title given in accordance with accounting practitioners’ competency or seniority. Accounting practitioners can be super senior accountants, senior accountants, accountants, assistant accountants, and junior accountants. “Super senior accountant” and “senior accountant” are advanced titles; “accountant” is an intermediate-level title; and “assistant accountant” and “junior accountant” are junior titles.
You are supposed to upload your credential of engagement or employment to support your job title.

Q14: What is Accounting Qualification? What documentation do I need to upload to prove my Accounting Qualification?
A: Accounting Qualification refers to the accredited qualification for taking accounting positions. It may be a junior, intermediate, senior and super senior qualification. Junior and intermediate qualifications are awarded to those who have passed the national AQC examination; to have a senior qualification, one needs to passboth the national examination and a professional accreditation; and super senior qualification is normally awarded through accreditation. According to the Accounting Law of the People's Republic of China (before amendment on November 5, 2017), possession of an accountant qualification is a prerequisite for employment in an accounting job. 
Under AQC Credential or Documentation, you may upload your junior or intermediate accounting qualification certificate, or supporting documentation of your possession of a senior or advanced accountant qualification.　

Q15: What does Finance Authority mean in the proof of employment and the information collection system?
A: For the proof of employment, the term Finance Authority refers to:
1. The finance bureau of the government if you work for one of its departments or a public institution under it;
2. The finance bureau of the local government having tax authority, if you work for a business enterprise or organization, or the finance bureau of the district government where your work unit is located, if your employer is not yet subject to taxation;
3. The finance bureau of the local government overseeing your school, if you are a student AQC holder; or 
4. The finance bureau of the local government in charge of your household registration or residence permit, if you are none of the above.The termhas the same meaning in the information collection system.

Q16: If my employer moves to another district in Shanghai, do I need to transfer my data? What are the procedures?
A: No. If you’re subject to the jurisdiction of another finance authority as your employer moves, you don’t have to get your data transferred. You only need to renew the information of your “Finance Authority”.

Q17: If I work in the finance or insurance or railways sector, what is the Finance Authority in the proof of employment?
A: If you work for a finance or insurance company that registers with the Municipal Taxation Administration of Shanghai, your Finance Authority is the Branch ofSupervision and Inspection of Shanghai Municipal Finance Bureau; and if you work for a railway company or authority, your Finance Authority is Shanghai Municipal Finance Bureau.

Q18: If I am an accounting practitioner working in Shanghai on a labor-dispatching or part-time basis, what is my Finance Authority in the proof of employment?
A: If you are working in Shanghai on a labor-dispatching or part-time basis, the Finance Authority you may fill in is the finance bureau of the local government with jurisdiction over the organization that issues your proof of employment.The proof of employment shall be issued by the employer with whom you’ve signed the employment contract. 
If your employer is registered outside Shanghai but you’re working for an organization in Shanghai, the proof of employment should be issued by the organization you work for.
If your employer is a Shanghai-based organization but you’re assigned to work outside Shanghai, you are supposed to register your information with the local government authority.

Q19: What does the “Initial Date of Engagement in Accounting mean in the proof of employment and the information collecting system? What supporting documentation is required?
A: The “Initial Date of Engagement in Accounting” means the same in proof of employment as in the information collecting system. It refers to the first day when one lawfully starts his or her accounting work. The Accounting Law of the People’s Republic of China before amendment stated that “a person who is engaged in accounting work must possess an AQC”, but this provision is deleted in the amendment promulgated on November 5, 2017.
For AQC holders who has no registered information in Shanghai’s accounting personnel database, their initial date of engagement in accounting shall not be earlier than the issue date of their AQC nor their date of graduationfrom a full-time program. They are supposed to upload their AQC as a supporting documentation.
For non-AQC holders, the date shall be no earlier than November 5, 2017. They must upload credible supporting documents such as HR records and documents verifiable by the local finance authority (e.g. accounting vouchers, accounting books, statements and handover reports that bear their own signature or seal).
The date so registered will be the basis of calculating working years for selecting advanced accounting practitioners, conducting technical qualification assessment, or screening high-caliber accounting personnel. The working years will be renewed automaticallywhile accounting practitioners are on the job, but the renewal will stop while they are not working.

Q20: For AQC holders who have completed the information collection process, is it possible to change their “Initial Date of Engagement in Accounting”? 
A: In principle, AQC holders’ “Initial Date of Engagement in Accounting” cannot be changed after it is entered.
However, where the issue date of their certificate is later than the actual date of their initial engagement in accounting due to certificate replacement or re-issue, they can submit valid supporting documents (e.g. AQCs, and accounting vouchers, accounting books, statements and handover reports that bear their own signature or seal) to the local finance authority to ask for the permission to renew the date. The date can be renewed only once after it is entered and verified by the finance authority.