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为了更好地贯彻实施《会计专业技术资格考试暂行规定》(简称《暂行规定》)和《实施办法》,财政部、人事部以(92)财会字第34号文,对会计专业技术资格考试的报名条件补充规定如下: 一、已评聘非会计系列专业职务的在岗会计人员,可视同担任相应档次会计专业职务的人员一样,按照《暂行规定》中规定的学历和任职年限等报考条件,报名参加资格考试。但是,报名参加助理会计师资格考试的,从事会计工作的年限不得少于一年;报名参加会计师资格考试的,从事会计工作的年限不得少于二年。二、达到离退休年龄的会计人员,不论是否已办理离退休手续,只要继续在会计岗位上工作(包括已办理离退休手续被返聘的会计人员),经聘用单位证明,可按有关规定报名参加相应档次的资格考试。
In order to better implement the “Interim Provisions on Accounting Qualifications Examination” (the “Interim Provisions”) and the “Measures for Implementation”, the Ministry of Finance and the Ministry of Personnel (92) Cai Zi Zi No. 34, accounting professional and technical qualification examination Of the entry requirements supplementary provisions are as follows: First, has been appointed non-accounting series of professional positions on-the-job accounting staff can be regarded as the corresponding grade accounting professional positions of staff, in accordance with the “Provisional Regulations” in the academic qualifications and tenure and other conditions apply , Sign up for the qualification exam. However, the enrollment of certified public accountants qualifying examination, engaged in accounting work for a period of not less than one year; to apply for the qualification examination for accountants engaged in accounting work for a period of not less than two years. Second, the retirement age to reach the accountants, regardless of whether the retirement procedures have been completed, as long as continue to work in accounting positions (including those who have been retired for retirement accounting staff), the employer can apply to participate in the relevant provisions of the application The corresponding grade qualification examination.