What responsibility should the accountant bear when the cashier misappropriates public funds?

Legal analysis: whoever commits the crime of misappropriating public funds shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years. Whoever misappropriates a huge amount of public funds and fails to return it shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.

Legal basis: Interpretation of the Supreme People's Procuratorate on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Corruption and Bribery Article 5 Whoever misappropriates public funds for personal use to carry out illegal activities, if the amount is more than 30,000 yuan, shall be investigated for criminal responsibility for the crime of misappropriation of public funds in accordance with the provisions of Article 384 of the Criminal Law; If the amount is more than 3 million yuan, it shall be deemed as "a huge amount" as stipulated in the first paragraph of Article 384th of the Criminal Law. Under any of the following circumstances, it shall be deemed as "serious circumstances" as stipulated in the first paragraph of Article 384th of the Criminal Law:

(a) the amount of misappropriation of public funds is more than one million yuan;

(2) misappropriating specific funds and materials such as disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, with the amount of more than 500,000 yuan but less than 1 million yuan;

(three) misappropriation of public funds is not returned, and the amount is less than 500 thousand yuan/kloc-0 million yuan;

(4) Other serious circumstances.