Is the branch accountant independent?

Legal analysis: general branch accounts cannot be accounted for independently.

Legal basis: Paragraph 1 of Article 14 of People's Republic of China (PRC) Company Law allows a company to set up branches. The establishment of a branch company shall apply to the company registration authority for registration and obtain a business license. A branch company does not have legal person status, and its civil liability shall be borne by the company. "Regulations on the Administration of Company Registration" Article 47 Where a company establishes a branch, it shall apply for registration with the company registration authority where the branch is located within 30 days from the date of making the decision; Where laws, administrative regulations or decisions of the State Council require the approval of relevant departments, it shall apply to the company registration authority for registration within 30 days from the date of approval.