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There is a big difference, junior accountants are engaged in the accounting industry, and certified public accountants are engaged in the auditing industry. The difficulty of the exam will be much more difficult, and the gold content will be much greater, and of course there are many differences. Accounting is always learning.
Use the fragmented time to learn fully and make progress every day! Students who have time or conditions can follow the teacher's teaching pace in time to promote learning, improve the efficiency of work and study, and the pass rate of the examination! Accounting certification training to find the accounting school, 15 days of free trial, 24 hours of real-time Q&A, efficient preparation.
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Order No. 98 on the "** bookkeeping.
Administrative Measures" to make amendments, including: 1. Amend Article 4 to read: "Institutions applying for ** bookkeeping qualifications shall meet the following conditions at the same time:
1) It is an enterprise established in accordance with the law; (2) There shall be no less than 3 full-time employees; (3) The person in charge of the bookkeeping business shall have a professional and technical position of accountant or above.
Qualifications or engaged in accounting work for not less than three years, and full-time practitioners; (4) Have a sound internal standard for bookkeeping business. "Employees of ** bookkeeping institutions shall have basic knowledge and business skills of accounting professions, be able to handle basic accounting business independently, and be independently evaluated and identified by ** bookkeeping institutions.
The term "full-time practitioners" as used in the first paragraph of this article refers to personnel who are engaged in bookkeeping business only in one bookkeeping institution. 2. Amend Article 5 to read: "Institutions applying for ** bookkeeping qualifications shall submit applications and the following materials to the local examination and approval authorities, and be responsible for the authenticity of the submitted materials:
1) Unified social credit**.
2) The person in charge of the bookkeeping business has the professional and technical qualifications of an accountant or above, or has been engaged in accounting work for not less than three years; 3) The written commitment of full-time practitioners to work full-time in the institution; (4) **Internal norms for bookkeeping business. 2. Note: The "Measures" do not stipulate that the legal person of the ** bookkeeping company must be an intermediate accountant.
However, the person in charge of the bookkeeping business must be an accountant or above with professional and technical qualifications or have been engaged in accounting work for no less than three years, and be a full-time practitioner.
Extended information: Accounting professional and technical qualifications implement the national unified organization, unified examination time, unified examination syllabus, unified examination proposition, unified qualification standard examination system; Accounting Professional and Technical Qualification Examination.
Divided into primary qualifications and intermediate qualifications; As a general rule, the examination is held once a year. The exam date is usually mid to late each year. Accountants who have passed the national unified examination and obtained accounting professional and technical qualifications indicate that they have the qualifications to hold accounting professional and technical positions at the corresponding level.
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Answer: The application for the establishment of a first-class bookkeeping institution other than an accounting firm shall be approved by the local people's financial department at or above the county level (hereinafter referred to as the examination and approval authority), and receive a first-class bookkeeping license uniformly printed by the Ministry of Finance. The specific examination and approval authorities shall be determined by the people's finance departments of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan.
The establishment of ** bookkeeping institutions, except as otherwise provided by national laws and administrative regulations, shall meet the following conditions:
1) More than 3 full-time practitioners holding accounting qualification certificates;
2) The person in charge of the bookkeeping business has the professional and technical qualifications of the accountant or above;
3) Have a fixed office space;
4) There is a sound bookkeeping business norms and financial accounting management system.
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To apply for a ** bookkeeping license, you must first have more than three licensed accounting practitioners, and if it is not enough, find a way to borrow, and several of our dormitory sisters have this.
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1. There is no provision that the legal person of the ** bookkeeping company must be an intermediate accountant. However, the person in charge of the bookkeeping business must be an intermediate accountant or above. 2. Description.
Article 5 of the Measures for the Administration of Bookkeeping stipulates that institutions that meet the following conditions may apply for bookkeeping qualifications: 1. Enterprises established in accordance with the law; 2. There shall be no less than 3 full-time practitioners holding accounting qualification certificates; 3. The person in charge of the bookkeeping business has the professional and technical qualifications of an accountant or above and is a full-time practitioner; 4. There are sound internal norms for bookkeeping business.
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1. **Bookkeeping can be done by a **bookkeeping company.
2. Definition of bookkeepingArticle 36 of the Accounting Law clearly restricts: "If there is no requirement for setup, it shall entrust an intermediary organization that has been approved to set up an intermediary organization engaged in accounting bookkeeping business." "**Bookkeeping refers to the company's accounting, bookkeeping, tax declaration and a series of work are all entrusted to a professional bookkeeping company to complete, the company only set up cashiers, responsible for daily currency revenue and expenditure business and property custody and other work.
3. Bookkeeping refers to a social accounting service activity in which accounting inquiry, service organizations and other organizations are allowed to set up intermediary organizations engaged in accounting and bookkeeping business to accept the entrustment of independent accounting units to solve bookkeeping, accounting and accounting business. The main body of bookkeeping is an intermediary organization that has been approved to set up an intermediary organization engaged in accounting business, including accounting firms, bookkeeping companies and other intermediary organizations with bookkeeping qualifications; **The lover of bookkeeping is an independent accounting unit that does not have an accounting organization or a full-time accounting personnel in the relevant organization, such as a small economic organization, an individual industrial and commercial household that should establish accounts, etc.; **The content of bookkeeping is mainly to replace the independent accounting unit to solve the bookkeeping, accounting, accounting and other businesses; **The nature of bookkeeping is a kind of social accounting service activities, which is the manifestation of socialization and specialization of accounting work; **The legal performance of bookkeeping is to clarify and standardize the rights and obligations of the entrusting and entrusted parties by signing an entrustment contract.
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1. In the process of going through the procedures for the establishment of the company, such as the industrial and commercial bureau, the bank, etc., the company will not be required to provide the accounting qualification certificate.
2. The certificate of accounting profession is the qualification certificate for personnel with certain accounting professional knowledge and skills to engage in accounting work, the basic minimum requirements and prerequisites that must be met to engage in accounting work, the only legal certificate to prove that they can engage in accounting work, the "access card" to enter the accounting position, and the only way to engage in accounting work. It is a kind of qualification certificate, is the accounting work of the "certificate", not graded, because accounting is a policy, professional technical work, accounting personnel professional knowledge level and business ability, directly affect the quality of accounting work, engaged in accounting work personnel must have the necessary professional knowledge. Therefore, all accountants engaged in accounting work must obtain an accounting qualification certificate before they can engage in accounting work.
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In the process of going through the procedures for the establishment of a company, for example, the industrial and commercial bureau and the bank do not need an accounting certificate, and an accounting certificate is required for tax registration.
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