Review the accounting statements of enterprises, issue audit reports, verify the capital of enterprises, issue capital verification reports, handle audit business in matters of enterprise merger, division and liquidation, issue relevant reports, and audit the annual financial accounts of capital construction;

As well as bookkeeping, accounting consulting, tax consulting, management consulting, accounting training, and other businesses stipulated by laws and regulations (if the business involves administrative licensing, it shall be operated with a license).

In China, the system that the government issues accounting certificates and accountants undertake accounting business in society was founded in the Republic of China (19 18- 1928). According to the provisions of the Kuomintang government, anyone who has passed the advanced accountant examination or accountant audit, obtained the qualification of accountant and obtained the accountant certificate issued by the government organ can be an accountant.

Extended data:

The meaning of accounting:

1, responsible for shaping the micro-subject of the market economy and standardizing the business activities of enterprises;

2. It is the concrete executor of the state's macro-control of social economy;

3. According to laws, regulations and policies, regulate and adjust the behaviors and operating results of market micro-subjects, so as to realize the will of the state in social and economic activities, make the transition from "legal system" to "rule of law" and "rule of law" to "rule of law", bring the business activities of enterprises into the track of rule of law, and finally achieve the goal of fully utilizing and optimizing the allocation of social resources.

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