中华人民共和国会计法（1999年修订本） Accounting Law of the Peoples Republic of China

eir functions and duties, such other supervision and inspection departments shall make use of those conclusions so as to avoid repeated auditing .

　　Article 34 The departments and personnel thereof conducting supervision and inspection on the accounting documents of the relevant units according to l

aw shall have the obligation of keeping confidentiality of the State secret and commercial secret obtained in the process of supervision and inspection.

　　Article 35 Every unit shall, in accordance with the provisions of the relevant laws and administrative regulations, accept supervision and inspection conducted according to law by the relevant supervision and inspection departments, provide truthfully accounting vouchers, account books, financial and accounting reports as well as other accounting documents and the relevant information. It may not refuse to provide, conceal or fraudulently report those documents and the relevant information.

　　Chapter V Accounting offices and Accounting Personnel

　　Article 36 Every unit shall, according to the needs of its accounting work, set up an accounting office, or staff a relevant office with accounting personnel and designate an accountant in charge. Where conditions do not permit, the unit shall delegate its bookkeeping to an intermediary organization which is established upon approval to engage in agency operation of accounting bookkeeping.

　　A Large or medium-sized enterprise owned by the State or in which the State-owned assets occupy a holding or leading position must have an accountant-general. The qualifications, appointment or removal procedures as well as functions and powers of the accountant-general are to be stipulated by the State Council.

　　Article 37 An accounting office shall establish an internal auditing system.

　　A cashier shall not be concurrently in charge of auditing, taking custody of accounting archives or entering the receipts, expenditure, expense or claims and debts accounts.

　　Article 38 A person who is engaged in accounting work must acquire an accountant's practice qualification certificate.

　　Anyone who is to be the person in charge of the accounting office of a unit (accountant in charge) in addition to acquiring an accountant's practice qualification certificate, shall have professional and technical title of accountant or above or have been engaged in accounting work for more than 3 years.

　　Measures on the administration of accounting personnel's practice qualifications shall be stipulated by the financial department of the State Council.

　　Article 39 Accounting personnel shall abide by professional ethics and improve their professional qualities. The work of education and training of accounting personnel shall be enhanced.

　　Article 40 Persons who are investigated for criminal liabilities according to law for providing untruthful financial and accounting reports, making false accounts, concealing or intentionally destroying accounting vouchers, account books as well as financial and accounting reports, embezzlement, misappropriating public funds, taking possession of properties by taking advantages of positions or for other illegal acts relating to their accounting positions may not acquire or acquire again accountant's practice qualification certificates.

　　Besides the persons as stipulated in the preceding paragraph, persons who have their accountant's practice qualification certificates revoked for violating laws and disciplines may not acquire the accountant's practice qualification certificates again within 5 years as of the date of the revocation of such certificates.

　　Article 41 Accounting personnel who are being transferred to other work or leaving their posts must finalize the handing-over procedures with the persons who are taking over.

　　The person in charge of the accounting office (accountant in charge )shall supervise handing-over procedures for ordinary accounting personnel . The person in charge of a unit shall supervise handing-over procedures for the person in charge of the accounting office (accountant in charge); when necessary the superior administrative unit may send personnel to participate in the supervision of the

handing-over.

　　Chapter VI Legal Liability

　　Article 42 Where the provisions of this Law are violated by committing one of the following acts, the financial department of the people's government at or above the county level shall order to make corrections within a specified time limit, may simultaneously impose a fine of not less than 3,000 yuan but not more than 50,000 yuan upon the unit, and may impose a fine of not less than 2,000 yuan but not more than 20,000 yuan upon the persons directly in charge and other persons directly responsible. The persons who are State functionaries shall also be imposed upon administrative sanctions according to law by the unit to which they belong or the unit concerned:

　　(1) No account books are set up according to law;

　　(2) Account books are set up secretly;

　　(3) Original vouchers are drawn up or obtained not conforming to the provisions or original vouchers drawn up or obtained are not in conformity with the provisions;

　　(4) Account books are recorded on the basis of accounting vouchers which are not examined and verified or account books are recorded not conforming to the provisions;

　　(5) The measures for accounting arrangement are arbitrarily changed;

　　(6) The basis for preparing financial and accounting reports provided to different users of accounting documents is inconsistent;

　　(7) Failure to use in accordance with the provisions the account recording language or the base currency for bookkeeping;

　　(8) Failure to keep in accordance with the provisions the accounting documents, and thus resulting in destruction and loss of such accounting documents;

　　(9) Failure to establish and implement in accordance with the provisions the internal accounting supervision system of the unit, or refusing supervision conducted according to law or untruthfully providing the relevant accounting documents as well as relevant information;

　　(10) The appointment of accounting personnel is not in conformity with the provisions of this Law.

　　Where one of the acts as stipulated in the preceding paragraph is committed and therefore a crime is constituted, criminal liabilities shall be investigated according to law.

　　Where accounting personnel commit one of the acts as stipulated in paragraph 1 and the circumstances are serious, the financial department of the people's government at or above the county level shall revoke their accountant's practice qualification certificates.

　　Where punishments against the acts as stipulated in paragraph 1 are otherwise provided in the relevant laws, the matter shall be handled in accordance with such provisions.

　　Article 43 Where accounting vouchers or account books are forged or altered, or false financial and accounting reports are prepared, and therefore an crime is constituted, criminal liability shall be investigated in accordance with law.

　　Where the acts as stipulated in the preceding paragraph are committed but no crime is constituted, the financial department of the people's government at or above the county level shall circulate a notice, may simultaneously impose a fine of not less than 5,000yuan but not more than 100,000 yuan upon the unit, and may impose a fine of not less than 3,000 yuan but not more than 50,000 yuan upon the persons directly in charge and other persons directly responsible. The persons who are State functionaries shall also be imposed upon administrative sanctions according to law from removing from post up to expelling from the units by the unit to which they belong or the unit concerned; for the accounting personnel among them, the financial department of the people's government at or above the county level shall additionally revoke their accountant's practice qualification certificates.

　　Aritcle 44 Where accounting vouchers, account books or financial and accounting reports that should b

e kept according to law are concealed or intentionally destroyed, and therefore a crime is constituted, criminal liability shall be investigated in accordance with law.

　　Where the acts as stipulated in the preceding paragraph are committed but no crime is constituted, the financial department of the people's government at or above the county level shall circulate a notice, may simultaneously impose a fine of not less than 5,000 yuan but not more than 100,000 yuan upon the unit, and may impose a fine of not less than 3,000 yuan but not more than 50,000 yuan upon the persons directly in charge and other persons directly responsible. The persons who are State functionaries shall also be imposed upon administrative sanctions according to law from removing from post up to expelling from the units by the unit to which they belong or the unit concerned; for the accounting personnel among them, the financial department of the people's government at or above the county level shall additionally revoke their accountant's practice qualification certificates.

　　Article 45 Whoever incites, instigates or forcibly orders accounting offices, accounting personnel and other persons to forge or alter accounting vouchers or account books, to prepare false financial and accounting reports, or to conceal or intentionally destroy accounting vouchers, account books as well as financial and accounting reports that should be kept according to law, and therefore constitutes a crime, shall be investigated for criminal

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