Article 16 of the Notice of the Ministry of Finance on Printing and Distributing the Basic Standards of Accounting Work stipulates that the state organs, state-owned enterprises and institutions shall implement the avoidance system when hiring accounting personnel. The immediate family members of a unit leader shall not be the person in charge of the accounting institution or the accounting supervisor of the unit. The person in charge of an accounting institution or the immediate family members of the accounting supervisor shall not work as a cashier in the accounting institution of the unit. The immediate family members that need to be avoided are: husband-wife relationship, direct blood relationship, collateral blood relationship within three generations and spouse relationship.
I hope these are useful to you.
Private enterprises have not found similar regulations.