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What are the requirements for Japanese enterprises to be accountants in China today?
Articles 3 and 4 of the Measures for the Administration of Accounting Qualification (Order No.73 of the Ministry of Finance) clearly stipulate that:
Article 3 Persons who are in charge of accounting institutions in state organs, social organizations, enterprises, institutions and other organizations (hereinafter collectively referred to as units) and who engage in the following accounting work shall obtain accounting qualifications:
(1) cashier;
(2) audit;
(3) Capital and fund accounting;
(4) Accounting of income, expenditure, creditor's rights and debts;
(5) Accounting of personnel salaries, expenses and financial results;
(6) Accounting for the receipt, increase and decrease of property and materials;
(7) general ledger;
(eight) the preparation of financial and accounting reports;
(9) Management of accounting files of accounting institutions;
(10) Other accounting work.
Article 4 Units shall not employ (employ) persons who do not have accounting qualifications to engage in accounting work.
Persons who do not have the qualification for accounting practice shall not engage in accounting work, participate in the examination or evaluation of accounting professional and technical qualifications, engage in the appointment of accounting professional and technical positions, or apply for the honorary certificate of accounting personnel.
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