Provisions of the Beijing Municipality on the Administration of the Professional Qualifications of Accountants

北京市会计从业资格管理有关规定

Promulgating Institution: Finance Bureau of Beijing

Document Number: Jing Cai Kuai [2008] No.2319

Promulgating Date: 10/24/2008

Effective Date: 11/23/2008

Revision History: This document has been repealed pursuant to the Notice of the Finance Bureau of Beijing on Printing and Distributing the "Measures of Beijing Municipality for Implementing the Accounting Qualification Management" promulgated on May 31, 2013 (effective date: July 1, 2013).

颁布机关: 北京市财政局

文      号: 京财会[2008]2319号

颁布时间: 10/24/2008

实施时间: 11/23/2008

修订记录: 根据2013年5月31日发布的北京市财政局关于印发《北京市会计从业资格管理实施办法》的通知（实施时间：2013年7月1日），此文件被宣布废止。

 Article 1  These Provisions are formulated in accordance with the Accounting Law of the People’s Republic of China and the Administrative Measures for the Professional Qualifications of Accountants (Order No. 26 of the Ministry of Finance) with a view to further strengthening the administration of the registration, cancellation, revocation, and transfer-in or transfer-out of professional qualification certificates of accountants and the replacement of lost ones, and improving work efficiency and service quality.

  第一条  为进一步加强会计从业资格证书的注册登记、撤销吊销、转入转出、丢失补证工作的管理，提高工作效率和服务水平，根据《中华人民共和国会计法》和《会计从业资格管理办法》（财政部令第26号），制定本规定。

  Article 2  The professional qualification certificate of accountants shall be subject to a regular registration system. Where the term of validity of a professional qualification certificate of accountants needs to be re-registered, the holder thereof shall file a renewal application via www.kuaiji.com.cn within thirty (30) days prior to the expiration of the said term of validity, fill out the registration renewal form, and complete the registration renewal procedures with the finance department of the chosen district or county with his/her original professional qualification certificate of accountants and identity card. The said finance department shall handle the registration renew, and at the same time, expressly indicate the yearly continuous education received by the holder on his/her professional qualification certificate of accountants. Certificates that have undergone registration renew in 2006 shall be valid till the year of 2012.

The name of a holder who fails to complete registration renewal within the prescribed time limit shall be announced on www.kuaiji.com.cn, and the holder shall be ordered to go through registration within a specified time period. Where the holder still fails to complete the registration procedures within the said time period, his/her professional qualification certificate of accountants of shall be deregistered, and be announced as invalid on www.kuaiji.com.cn.

  第二条  会计从业资格证书实行定期注册登记制度。会计从业资格证书有效期需要重新注册的，持证人员应在证书有效期届满前30日内在北京会计网（www.kuaiji.com.cn）上提出延期申请，填写延期注册登记表，并持会计从业资格证书和身份证原件，到选定区县财政部门办理延期注册登记。财政部门在办理延期注册的同时，在会计从业资格证上注明持证人历年继续教育情况，予以明示。2006年已办理延期注册的有效期到2012年。

  持证人员未在规定期限内办理延期注册登记的，在北京会计网上公示并限期办理注册登记;超过期限仍不办理的，注销其会计从业资格证书，并在北京会计网上予以公告失效。

  Article 3  A holder who obtains his/her professional qualification certificate of accountants by way of being exempted from certain examination subjects on the strength of false academic credentials or false certificates, or who handles certificate transfer-in by fraudulent means shall have his/her accounting qualifications cancelled, and the certificate revoked by the relevant professional accountant qualification regulatory authority in accordance with the Administrative Measures for the Professional Qualifications of Accountants. The cancellation and revocation shall be announced to the public on www.kuaiji.com.cn.

Where a holder commits any of the violations stipulated in Article 42 of the Accounting Law and the violation is grave, or commits any of the violations stipulated in Article 44 thereof, the relevant finance department at or above the county level shall revoke his/her professional qualification certificate of accountants, deregister the certificate and make announcement on www.kuaiji.com.cn.

  第三条  用假学历、假证书等手段得以免试考试科目并取得会计从业资格证书的、用弄虚作假的手段办理转入的，按照《会计从业资格管理办法》由会计从业资格管理部门撤销其会计从业资格，吊销会计从业资格证书并在北京会计网上向社会公告。

  持证人员有《会计法》第四十二条所列违法行为且情节严重的，或者有第四十四条所列违法行为的，由县级以上财政部门吊销其会计从业资格证书，在北京会计网上注销并在网上向社会公告。

  Article 4  Where a holder of the professional qualification certificate for accountants is transferred from the jurisdiction of one (1) accountant professional qualification regulatory authority to that of another to continue working as an accountant, the holder shall apply for and complete the transfer procedures with the professional accountant qualification regulatory authority responsible for the initial registration in a timely manner (not applicable to transfer between the jurisdictions of district-level or county-level regulatory authorities). The transfer shall be subject to the principle of territorial-based jurisdiction, and be administered by the finance departments of districts and counties according to the addresses of employers or the household registration addresses (addresses specified in temporary residence permits).

  第四条  持证人员在不同会计从业资格管理机构管辖范围调整工作（各区县之间不用办理调转），且继续从事会计工作的，应及时向原注册登记的会计从业资格管理机构办理调转手续。调转依照属地办理原则，由各区县财政部门按单位或户口（暂住证）所在地予以管理。

  Article 5  For the transfer-in of the professional qualification certificate of accountants, the holder concerned shall fill in the transfer-in application form on www.kuaiji.com.cn and print out the same for submission.

The holder shall go through relevant transfer-in procedures with the finance department of the district or county concerned within thirty (30) days upon online submission of the application, against the printed transfer-in application form, the original of the professional qualification certificate of accountants, his/her identity card or other valid documentation, the Form for the Registration, Alteration and Transfer of Professional Accountant Qualifications of the People's Republic of China issued by the former certificate-issuing authority, reception certificate issued by the new employer and the certificate or temporary residence permit issued by the neighborhood committee at his/her household registration place.

The holder shall, within ninety (90) days upon completing the transfer-out procedures, go through the transfer-in procedures with the professional accountant qualification regulatory authority at the domicile of the new employer in a timely manner. Transfer-in requests will not be entertained after the said 90-day-period expires.

Where any fraud is uncovered in handling the transfer-in procedures of the professional qualification certificates of accountants, the procedure shall be terminated forthwith and the fake certificates shall be confiscated.

  第五条  会计从业资格证书调入的办理。持证人员应在北京会计网上填写调转申请表并进行打印、提交。

  持证人员携带打印好的调转申请表、会计从业资格证原件、身份证或其他有效证件、原发证机关开具的《中华人民共和国会计从业资格注册、变更、调转登记表》调入单位接收证明、户口所在地居委会出具的证明或暂住证，于在网上提交申请后的30日内到所属的区县财政部门办理相关手续。持证人员应自办理调出手续之日起90日内，及时向调入单位所在地区会计资格管理机构办理调入手续，超过90日的不予办理。

  在办理会计从业资格证书调入手续时，一旦发现有弄虚作假的立即停止办理，并没收假证。

  Article 6  For the transfer-out of the professional qualification certificate of accountants, the holder concerned shall fill in the transfer-out application form on www.kuaiji.com.cn and print out the same for submission.

The holder shall go through relevant transfer-out procedures with the finance department of the district or county concerned within thirty (30) days upon online submission of the application, against the printed transfer-out application form, the original of the professional qualification certificate of accountant, and his/her identity card or other valid documentation.

  第六条  对于会计从业资格证书调出的办理。持证人员应先在北京会计网上填写调转申请表并进行打印、提交。

  持证人员携带打印好的调转申请表、会计从业资格证原件、身份证或其他有效证件、于在网上提交申请后的30日内到所属的区县财政部门办理相关手续。

  Article 7  Where a holder loses his/her professional qualification certificate of accountants and applies for replacement thereof, he or she is required to first fill in the Application Form for Replacement of Lost Certificates on www.kuaiji.com.cn and print out the same for submission.

The holder shall, within thirty (30) days upon online submission, go through relevant procedures with the finance department of the district or county concerned against the original of his/her identity card. The loss of the certificate shall be announced www.kuaiji.com.cn for one (1) month.

Upon expiration of the announcement period, the holder shall go through the replacement procedures with the finance department of the chosen district or county within sixty (60) days upon online submission against the application form, announcement materials, and his/her identity card or other valid documentation.

  第七条  持证人员会计从业资格证书丢失补证的，应先在北京会计网上填写“丢失补证”申请表并打印、提交。

  持证人员携带本人身份证原件，于在网上提交申请后的30日内到区县财政部门办理相关手续，并在北京会计网上公告，公告期限为一个月。

  公告期满后，持证人员携带申请表、公告材料、身份证、或其他有效证件，于网上提交申请后的60日内到所选定的区县财政部门办理补办手续。

  Article 8   These Provisions shall be construed by the Finance Bureau of Beijing.

  第八条  本规定由北京市财政局负责解释。

  Article 9   These Provisions shall come into effect thirty (30) days following the date of promulgation.

  第九条  本规定自发布之日起30日后实施。