Can the nephew of the person in charge of the unit be the person in charge of the accounting institution?

The nephew of the person in charge of the unit is not allowed to be the person in charge of the accounting institution.

The immediate family members of the person in charge of a unit shall not be the person in charge of an accounting institution or the person in charge of accounting.

The requirements for the person in charge of the accounting institution are as follows:

1, as the person in charge of an accounting institution (accountant in charge), in addition to obtaining the qualification certificate of accounting practice, he should also have the professional and technical post qualification of accountant or above or have been engaged in accounting work for more than three years;

2, the policy level of business conditions, that is, familiar with national financial laws, regulations, rules and guidelines, policies, master the relevant knowledge of business management in this industry;

3, professional and technical qualifications, namely accounting professional and technical qualifications. Because different types of units have different requirements for the professional and technical qualifications of the heads of accounting institutions and accounting executives;

4, work experience conditions, that is, in charge of a unit or an important aspect of financial accounting work time of not less than two years;

5. Organizational ability, that is, strong organizational ability;

6. Physical conditions, that is, physical conditions are required to adapt to the requirements of the job.

As the person in charge of an accounting institution, the relationship that needs to be avoided with the person in charge of the unit is as follows:

1, relationship between husband and wife;

2. lineal blood relationship;

3. collateral blood relatives within three generations;

4. Spouse kinship.

To sum up, the post requirements for the person in charge of accounting institutions are stricter than those for ordinary accountants.

Legal basis:

Eleventh basic accounting standards

All units should set up accounting posts according to the needs of accounting business.

Accounting posts can generally be divided into: person in charge of accounting institutions or accounting supervisor, cashier, property and material accounting, payroll accounting, cost accounting, financial achievement accounting, fund accounting, current settlement, general ledger statements, auditing, file management, etc. Units that implement computerized accounting and management accounting can set up corresponding posts according to their needs or combine them with other posts.