Information Collection Description of Anhui Province
Information collection object
(1) accounting personnel
1. Persons with accounting professional and technical qualifications (including primary, intermediate, advanced and advanced);
2 people who do not have the professional and technical qualifications of accounting but are engaged in accounting work.
Accounting personnel refer to those who engage in the following specific accounting work: cashier; Audit; Accounting of assets, liabilities and owners' equity (net assets); Accounting of income and expenses (expenditures); Financial results accounting (government budget implementation results); Preparation of financial accounting report (final report); Accounting supervision; Management of accounting files in accounting institutions; Other accounting work.
Persons who are responsible persons (accounting supervisors) and chief accountants of accounting institutions belong to accounting personnel.
(2) Examiner (non-accountant)
Persons who do not meet the requirements for information collection of accounting personnel (that is, those who do not have accounting professional and technical qualifications and are not engaged in accounting work), but those who meet the registration requirements for the primary and intermediate qualification examinations of accounting professional and technical.