Municipal, county (city, district) finance bureaus (not issued in Ningbo), provincial-level units:
According to the provisions of the Measures for the Administration of Accounting Qualification of the Ministry of Finance (Decree No.26 of the Ministry of Finance), the relevant matters concerning the accounting qualification examination of the whole province in 29 are hereby notified as follows:
1. Applicants and conditions
Those who have reached the age of 18 are interested.
1. Abide by accounting and other financial laws and regulations;
2. Have good moral quality;
3. Have basic knowledge and skills in accounting.
A person whose accounting qualification certificate has been revoked according to law due to the illegal circumstances listed in Articles 42, 43 and 44 of the Accounting Law shall not take the accounting qualification examination within five years (including five years) from the date of revocation.
Persons who have been investigated for criminal responsibility according to law for providing false financial and accounting reports, making false accounts, concealing or intentionally destroying accounting vouchers, accounting books, financial and accounting reports, embezzling, misappropriating public funds, occupying positions and other illegal acts related to accounting duties are not allowed to take the accounting qualification examination.
II. Examination subjects and examination organizations
Accounting qualification examination subjects are: Financial Regulations and Accounting Professional Ethics, Accounting Basis and Primary Accounting Computerization (or Grade 5 in abacus calculation).
The examinations of Financial Regulations and Accounting Professional Ethics and Accounting Basis are unified by the Provincial Department of Finance. "Primary accounting computerization" subject examination is unified by the Provincial Department of Finance, and the municipal financial departments organize it irregularly. The abacus five-level examination is organized irregularly by the abacus association at or above the county level.
III. Exemption conditions for some examination subjects
Persons who meet the basic requirements for applying for the examination and have a professional degree (or degree) in accounting at or above secondary school (including secondary school) recognized by the national education administrative department (accounting majors include: accounting, computerized accounting, specialization of certified public accountants, auditing, financial management and financial management), With the relevant diploma, you can be exempted from the two subjects of "Accounting Basis" and "Primary Accounting Computerization" (or Grade 5 of abacus calculation) within 2 years from the date of graduation (from the date of issuance of graduation diploma to the date of applying to the local financial department for obtaining the accounting qualification certificate), and you only need to apply for the subject of "Financial Regulations and Accounting Professional Ethics".
according to the requirements of this circular, all candidates are requested to choose two subjects, namely, Financial Regulations and Accounting Professional Ethics, Accounting Basis or one subject, namely, Financial Regulations and Accounting Professional Ethics. Before the examination, the examination management institution does not conduct the qualification examination of the exemption subject. If you don't meet the exemption conditions stipulated in the Measures for the Administration of Accounting Qualification and this notice, you will only report the subject of Financial Regulations and Accounting Professional Ethics, and the consequences will be borne by the candidates.
IV. Registration Method and Time
1. Registration for the accounting qualification examination in the whole province in 29 was conducted by online registration and online payment of examination fees. The examination fees are collected in the non-tax income settlement households of Zhejiang Provincial Department of Finance, and will be decomposed into the designated accounts of each city after the registration. The examination registration work is organized and implemented according to the principle of territoriality. The personnel of provincial units and the 29 fresh graduates of colleges and universities directly under Hangzhou and the Provincial Department of Education shall be registered by the Provincial Accountant Service Center. Cities, counties (cities, districts) Finance Bureau and the provincial accounting personnel service center should announce the registration time and specific measures to the public in various forms before the examination registration. Anyone who requires to take the exam (except Hangzhou) should log on to the accounting registration website of Zhejiang Provincial Department of Finance (website:) within the specified registration date, and register and pay fees according to the requirements of the online registration system. Those who have registered online but have not paid online are deemed to have given up the examination registration automatically.
Online registration in Hangzhou is organized by Hangzhou Finance Bureau. For details, please visit Hangzhou Finance and Taxation Network (website:).
2. The registration time is December 2-28, 28.
3. The charging method is online payment by ICBC (except online registration organized by Hangzhou Finance Bureau), and candidates pay the registration fee and self-selected exam guidance materials through the online payment system.
4. As the province's online registration is implemented for the first time this year, the municipal, county (city, district) finance bureaus and the provincial accounting personnel service center must attach great importance to it, make careful preparations, and operate according to the unified procedures. At the same time, at least one self-service registration point should be set up, with special equipment and special counseling to ensure the smooth implementation of online registration.
5. Municipal Finance Bureaus and provincial accounting personnel service centers should do a good job in the statistics of the demand for test papers in time, and report the Statistics of the Number of Applicants for the 29 Accounting Qualification Examination and the Demand for Test Papers (see Annex 1) to the Accounting Department of the Provincial Department of Finance before February 2, 29.
6. Candidates who have registered and paid fees on the accounting registration website of Zhejiang Finance Department should log on to the accounting registration website of Zhejiang Finance Department (website:) to download and print the "Admission Ticket" within 1 days before the exam.
V. Examination time
The examination time is April 12, 29.
9: a.m.-11: a.m. Financial Regulations and Accounting Professional Ethics
14:-16: p.m. Accounting Fundamentals
VI. Examination guidance materials
In order to facilitate candidates to fully and systematically understand and master the basic contents of the examination outlines of Financial Regulations and Accounting Professional Ethics and Accounting Fundamentals newly issued by the Ministry of Finance in June 28, China Finance Candidates can choose independently at the same time of online registration to determine whether they need to order relevant exam counseling materials.
VII. Examination fee
The examination fee is implemented according to the document No.287 [21] of the Provincial Price Bureau and the Provincial Department of Finance, that is, 35 yuan for each person and each subject.
VIII. Exam questions
The exam questions are all objective questions. There are three types of questions: multiple-choice questions, multiple-choice questions and true-false questions.
IX. Examination Paper Issuance
1. The examination paper for accounting qualification examination shall be uniformly put forward and printed by the Provincial Department of Finance.
2. The examination papers and answer sheets for accounting qualification examination will be issued separately.
X. Verification of marking and examination results
1. The marking of accounting qualification examination is organized by the Provincial Department of Finance. Municipal Finance Bureau and provincial accounting personnel service center shall deliver the answer sheet and corresponding data to the designated place according to the requirements of the Provincial Department of Finance. The time and place of marking will be notified separately.
2. After marking, the Provincial Department of Finance will determine the eligibility criteria, approve the list of qualified personnel in the examination, and notify all localities of the results of the examination personnel and the list of qualified personnel. After receiving the notice from the Provincial Department of Finance, the local and provincial accounting personnel service centers shall publish the list of qualified personnel in a timely manner and issue qualified certificates respectively. Only those who apply for the subject of "Financial Regulations and Accounting Professional Ethics" will be issued with a single-subject certificate if they pass the examination (the single-subject certificate will be valid only if it is used together with a valid diploma when applying for a certificate). Those who apply for the two subjects of "Accounting Basis", "Financial Regulations and Accounting Professional Ethics" must pass both subjects at the same time before they can be issued with a general qualification certificate. The validity period of the above-mentioned single subject qualification certificate or general subject qualification certificate is two years.
Xi. Job Requirements
1. The accounting qualification examination covers a wide range and has strong policies. Financial departments at all levels should attach great importance to it, strengthen leadership and seriously organize its implementation. In accordance with the provisions of the Provincial Department of Finance "Notice on Printing and Distributing Seven Provisions of Zhejiang Accounting Qualification Examination Work Rules" (Zhejiang Caihui Zi [23] No.34), we should earnestly do all the examination work. Strict implementation of examination rules, serious examination style, maintenance of examination discipline, to ensure the smooth progress of the examination work.
2. The municipal finance bureaus and the provincial accounting personnel service centers should report the work arrangement of the 29 annual accounting qualification examination (Annex 2) to the Accounting Department of the Provincial Department of Finance before the end of March 29.
Attachment: 1. Statistical table of the number of applicants for the accounting qualification examination in 29 and the demand for test papers (omitted)
2. Table of examination arrangements for the accounting qualification examination in 29 (omitted)
Zhejiang Provincial Department of Finance
December 8, 28