You don't need an accounting certificate to apply for a tax registration certificate, because the information you need to apply for a tax registration certificate does not involve an accounting certificate:

When applying for tax registration, taxpayers shall truthfully provide the following documents and materials to the tax authorities according to different situations: (1) industrial and commercial business license or other approved practice certificates; (2) Relevant contracts, articles of association and agreements; (3) Certificate of uniform code of organization; (four) the legal representative or person in charge or the owner's identity card, passport or other legal documents. Other relevant documents and materials that need to be provided shall be determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government.