The accounting qualification certificate is valid for three years from the date of issuance. After the expiration of the validity period, those who have not engaged in accounting work or participated in the continuing education and annual inspection of accounting personnel will automatically lose their "Accounting Qualification Certificate".
The accounting qualification certificate is inspected once every two years, which mainly reviews the work performance of certified public accountants, compliance with financial regulations and professional discipline, rewards and punishments, continuing education and training, and integrity construction.
In any of the following circumstances, the financial department shall not handle the annual inspection and revoke the accounting qualification certificate:
1, accounting personnel who do not abide by the provisions of the accounting law, lose their principles, neglect their duties, and cause great economic losses to the state or the collective shall not engage in accounting work;
2. Failing to participate in the continuing education and training of accounting personnel as required, and leaving the company for more than three years;
3. Failing to participate in the annual inspection within the time limit. Accounting qualification certificate is a qualification certificate for people with certain accounting professional knowledge and skills to engage in accounting work. It is the basic minimum requirement and prerequisite for engaging in accounting work, and it is the only accounting certificate that legally proves that they can work. The accounting post is here and it is the way to engage in accounting work.
Accounting practice certificate is not classified. Because accounting is a technical work with strong policy and professionalism, the quality of accounting work is directly affected by the professional knowledge level and professional ability of accountants, and accountants engaged in accounting work must have the necessary professional knowledge. Therefore, all accountants engaged in accounting work must obtain accounting qualification certificates before they can engage in accounting work.
Extended data:
The annual inspection of "Accounting Professional Qualification Certificate" mainly checks the following information of the holder:
1. Complete the content and class hours of continuing education required by accountants;
2, the work unit, education, accounting professional and technical qualifications have changed;
3, accounting qualification certificate registration;
4. Abide by financial laws and regulations, accounting professional ethics, and perform accounting duties according to law;
5. Other provisions of the financial department. The holder shall carry out the annual inspection of accounting professional certificate (accounting certificate) within the time specified in the annual inspection of financial institutions in the region and accounting personnel service centers of financial departments in counties and cities (according to the corresponding "certificate number" at the end of the month).
Baidu Encyclopedia-Accounting Qualification Certificate