Legal analysis: the chief of the accounting unit of the Education Bureau is the head of a department and does not need to hold an accounting certificate. Only those who are really engaged in accounting work need an accounting certificate.

Legal basis: Accounting Law of People's Republic of China (PRC).

Article 9 All units must conduct accounting according to the actual economic and business events, fill in accounting vouchers, register accounting books and prepare financial and accounting reports.

No unit may use false economic and business matters or materials for accounting.

Article 10 The following economic and business matters shall be accounted for through accounting procedures:

(1) Receipt and payment of currency and securities;

(two) the receipt, increase or decrease and use of the property;

(3) The occurrence and settlement of creditor's rights and debts;

(4) Increase or decrease of capital and funds;

(5) Calculation of income, expenditure, expenses and costs;

(six) the calculation and processing of financial results;

(seven) other matters that need to go through accounting procedures and conduct accounting.

Article 11 The fiscal year begins on June 65438+ 10/day and ends on February 3 1 day of the Gregorian calendar.

Article 12 Accounting shall take RMB as the bookkeeping base currency.

Units whose business revenues and expenditures are mainly in currencies other than RMB may choose one of the currencies as the bookkeeping base currency, but the financial and accounting reports compiled shall be converted into RMB.