About the revocation of the accounting certificate urgent .

After all, the tax department does not have such a right, but the unit will be punished, and if the circumstances are serious, the person in charge of the unit, the person in charge of finance, and you will be held responsible.

The transfer of accounting information does not represent the loss of previous responsibilities. For the previous accountant, although the handover is not clear, but the vouchers and statements should have his signature, then the relevant responsibilities before you come still need to be borne by him. For you, from the time you take office until you leave, you have to take responsibility for it, such as imposing a fine on you.

Of course, tax affairs rarely check their accounts, unless the data you report to the tax service is very obvious errors or loopholes, so there is no need to worry too much.

It's not that serious. Don't worry, everyone is like this now.

Article 41 of the Accounting Law stipulates that: "When an accountant transfers or resigns, he or she must go through the formalities of handing over the situation with the receiver. The general accounting personnel shall go through the handover procedures and be supervised by the person in charge of the accounting institution (accounting supervisor); The person in charge of the accounting institution (accounting supervisor) shall handle the handover formalities, and the person in charge of the unit shall supervise the handover, and if necessary, the competent unit may send someone to supervise the handover.

Article 35 of the "Accounting Basic Work Specification" stipulates that the transfer personnel shall bear legal responsibility for the legality and authenticity of the transferred accounting vouchers, accounting books, accounting statements and other accounting materials. That is to say, if the accounting information handed over by the transferee occurred during the period of his accounting work, then he should be responsible for the legality and authenticity of these accounting materials, even if the replacement personnel did not find any problems in the legality and authenticity of the received accounting materials due to negligence during the handover, if it is discovered afterwards, the original transferee should also be responsible, and the original transferee should not shirk responsibility on the grounds that the accounting materials have been handed over; If the problems of authenticity and legitimacy of the accounting information found do not occur during the handling period of the original transfer personnel, but afterwards, the original transfer personnel shall not be liable, but the receiver shall be liable.

yes, everybody is like that now. What are you afraid of!

After the signature of both parties shall be handled, the original bearer shall be liable1

Of course, you are responsible for the accounts you make, but the tax bureau has no right to revoke your certificate, you can rest assured.

Walk and go, the reality is not the same as the textbook.

1. The accountant was passively instructed by the leader of the unit to commit fraud, which did not cause serious consequences, and he had a good attitude of admitting guilt and repenting.

2. Failure to participate in the continuing education of accounting personnel for several consecutive years without justifiable reasons.

3. Failing to set up or privately set up accounting books in accordance with the law.

4. Failure to fill in or obtain the original voucher in accordance with the provisions or the original voucher filled in or obtained does not comply with the regulations; Registering accounting books on the basis of audited accounting vouchers or registering accounting books that do not comply with the provisions.

5. Arbitrarily changing the accounting treatment method; The basis for the preparation of financial accounting reports provided to different users of accounting information is inconsistent.

6. Failure to use the accounting record text or the accounting base currency in accordance with the regulations.

7. Refusing to supervise in accordance with the law, or concealing or falsely reporting relevant information.

Legal analysis: If a crime is constituted, criminal responsibility shall be investigated in accordance with the law if the accounting vouchers and accounting books are forged or altered, or the preparation of false financial accounting reports constitutes a crime. Where there is conduct in the preceding paragraph, but it does not constitute a crime, the people's finance department at or above the county level shall give a notification, and may impose a fine of between 5,000 and 100,000 yuan on the unit; The directly responsible managers and other directly responsible personnel may be fined between 3,000 and 50,000 RMB; If they are state employees, they shall also be given administrative sanctions of removal from office or even dismissal by their units or relevant units in accordance with law; Among them, the accountants are not allowed to engage in accounting work for five years.

Legal basis: Accounting Law of the People's Republic of China

Article 43 Any person who forges or alters accounting certificates or accounting books, or prepares false financial and accounting reports, which constitutes a crime, shall be investigated for criminal responsibility in accordance with law. Where there is conduct in the preceding paragraph, but it does not constitute a crime, the people's finance department at or above the county level shall give a notification, and may impose a fine of between 5,000 and 100,000 yuan on the unit; The directly responsible managers and other directly responsible personnel may be fined between 3,000 and 50,000 RMB; If they are state employees, they shall also be given administrative sanctions of removal from office or even dismissal by their units or relevant units in accordance with law; Among them, the accountants are not allowed to engage in accounting work for five years.

Article 44 Where the concealment or intentional destruction of accounting vouchers, accounting books, or financial accounting reports that shall be kept in accordance with law constitutes a crime, criminal responsibility shall be pursued in accordance with law. Where there is a conduct in the preceding paragraph, but it does not constitute a crime, the people's finance department at or above the county level shall give a notification, and may impose a fine of not less than 5,000 yuan but not more than 100,000 yuan on the unit; The directly responsible managers and other directly responsible personnel may be fined between 1,000 and 50,000 RMB; If they are state employees, they shall also be given administrative sanctions of removal from office or even dismissal by their units or relevant units in accordance with law; Among them, the accountants are not allowed to engage in accounting work for five years.

The accounting qualification certificate shall be revoked by the people's finance department at or above the county level.