What Circumstances Are Not Allowed To Obtain Accounting Qualification Certificates?

The fortieth provision of the accounting law stipulates: "anyone who has been falsified or intentionally destroyed accounting vouchers, accounting books, financial accounting reports, embezzlement, embezzlement of public funds, and embezzlement of duties and other illegal activities related to accounting duties has been arrested and reacquired for criminal responsibility according to law.

(1) criminal responsibility shall be investigated in accordance with the law for any violation of accounting duties.

(1) providing false financial accounting reports constitutes a crime.

Second, the act of making false accounts constitutes a crime.

(3) concealing or deliberately destroying accounting vouchers, accounting books and financial accounting reports constitute crimes.

4. Corruption constitutes a crime.

Misappropriation of public funds constitutes a crime.

Here, we need to emphasize the crime of "accounting related duties".

(2) persons who have been revoked of accounting qualification certificates for violation of law and discipline shall not be re qualified for accounting work within five years from the date of their revocation of accounting qualification certificates.

This is a requirement for the qualification of accountants who violate the law but do not constitute a crime.

The main reasons for this are two considerations: first, in order to give the accountants a chance to turn over a new leaf because of breaking the law and discipline, so that they can return to the society and serve the society and contribute to the economic construction of the country, so the accountants who violate the law and discipline can regain their qualification; two, in order to educate the in-service accountants to know the law and abide by the law, enhance their sense of responsibility, cherish their jobs and do not test the law, so they have to regain their qualification after five years of revocation of their qualification.