关于印发新版会计从业资格证书样式及有关问题的通知
财政部
关于印发新版会计从业资格证书样式及有关问题的通知
财会〔2013〕9号
各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财务局，中共中央直属机关事务管理局、国家机关事务管理局，解放军总后勤部、武警部队后勤部：
根据财政部《会计从业资格管理办法》（中华人民共和国财政部令第73号，以下简称73号令）将于2013年7月1日施行。为做好新旧制度衔接，根据73号令“财政部统一规定会计从业资格证书样式和编号规则”的规定，我们统一设计了新版“会计从业资格证书”样式。现印发给你们。为了规范会计从业资格证书（以下简称“资格证书”）的印制和管理工作，现将资格证书印制和填制中的有关问题通知如下，请遵照执行。
一、关于资格证书印制材料和技术要求
（一）资格证书由会计人员从业基本信息、换证记录、变更记录和备注页组成，共8页。其中，封2为“基本信息”页，第1-2页为“换证记录”页，第3-7页为“变更记录”页，第8页为“备注”页。资格证书成品规格为125mm×88mm。封面（封1）标志中KJ字母是“会计”的拼音缩写，钱币图案代表会计工作的核算和理财职能。标志规格为36mm×36mm。中文“会计从业资格证书”和“中华人民共和国财政部制”分别为7mm和5mm楷体字；英文字母为书宋二3.58mm字体。中英文字样统一采用电化铝平烫硬印字（金色）。
（二）资格证书封套采用透明膜，厚度18丝。成品规格为132mm×184mm，两侧内折部分规格132mm×75mm。
（三）资格证书封皮采用柔纹皮（深蓝色），厚度20丝。
（四）资格证书封2、封3材料采用150克双胶纸。
（五）资格证书封2塑封膜厚度为22丝，规格为125mm×66mm.
（六）资格证书内芯（1～8页）材料为85克水印纸，采用彩虹印刷技术，单双页印制图案分别为“资格证书”的拼音字母“ZIGEZHENGSHU”和牡丹花。纸张防伪水印图案统一使用资格证书徽章（见封面）。
（七）资格证书封2“发证机关”处可套印各省、自治区、直辖市、计划单列市财政厅（局）、新疆生产建设兵团财务局以及中共中央直属机关事务管理局、国家机关事务管理局财务管理司、解放军总后勤部财务部、武警部队后勤部财务部会计管理机构（以下简称各省级会计管理机构）的“会计从业资格证书专用章”。印章统一为直径为20mm的红色圆章，内嵌“XXX会计从业资格证书专用章”字样。
（八）资格证书封2设有“团花”防伪，位于底纹右侧中，印制图案采用多色变线造型印制工艺。图案规格为49mm×49mm。
（九）资格证书封2设有“温变油墨”防伪，位于左下侧空白处，图案为资格证书徽章，常温下显示颜色，加温后颜色会渐变。图案规格为13mm×13mm。
（十）资格证书封2设有“微文字安全线”防伪，位于底纹与空白处，印有胶印缩微文字，在放大镜下可看到“CERTIFICATE OF ACCOUNTING PROFESSION”微小文字样。
（十一）资格证书封3印有“二维码”，印制采取可变式数据数码喷印，预留未来与会计人员信息管理系统直接接入功能，由校验加密码、省市行政区划编码、印制年份和顺序号组成，共18位。编码规则为：第1-2位和17-18位是校验加密码，印制时随机生成；第3-4位是按照国家标准的省级行政区划编码编号；第5-8位是证书印制年份，如2013年，表述为“2013”；第9-16位是资格证书印制顺序号，印刷时自动顺序生成。每个资格证书的二维码不得重复。
二、关于资格证书的填写要求
（一）资格证书“证书档案号”栏。内地居民原则上统一采用身份证号作为其证书档案号，部队和武警的现役人员可根据管理需要，采用军人或武警人员有效身份证件号作为其证书档案号；在中国内地从事会计工作的香港居民采用“HK+香港永久性居民身份证号”作为其证书档案号，澳门居民采用“MO+澳门特别行政区永久性居民身份证号”作为其证书档案号，台湾居民采用“TW+台湾居民来往大陆通行证号”作为其证书档案号，外国公民采用“WJ+6位发证机关所在县（区）行政区划码+4位办理年份码+3位顺序号”作为其证书档案号。
（二）资格证书“首次发证机关”栏记载会计从业人员通过会计从业资格考试或审核，首次获得会计从业资格证书的核发机关；“首次发证日期”栏记载会计从业人员首次获得会计从业资格证书的时间。
（三）资格证书“发证机关”栏记载实际发放该会计从业资格证书的发证机关所属省级会计管理机构，并加盖各省级会计管理机构“会计从业资格证书专用章”（可在印刷时套印）。
（四）资格证书“换证记录”页。该页记载持证人员6年换证信息，换证时应加盖换证审核机关专用章，同时应注明换证时间及有效截止日期。
（五）资格证书“变更记录”页。该页按照73号令有关要求，记载持证人员基础信息的变动、工作单位调转、档案转移等内容的变动情况及变更登记日期。持证人员继续教育、奖惩记录、职称、学历等其他信息变更，在本级会计管理机构会计从业资格信息管理系统中予以记载，并及时上传至全国会计从业资格信息管理平台，不再在会计从业资格证书中予以登记。
（六）“备注”页。该页记载各省级会计管理机构规定的需记载的其他信息。
（七）证书照片采用“粘贴”方式的，首页需要压塑；证书照片采用“打印”方式的，首页可不压塑。
三、关于资格证书的日常管理
（一）为规范资格证书样式，方便资格证书的使用和认定，资格证书样式由财政部统一发布，各省级会计管理机构不得随意变更资格证书样式。
（二）为便于实现会计从业人员信息化管理，各省级会计管理机构应依据新版资格证书样式及要求，及时升级本级会计从业资格信息管理系统，在人员基本信息中增加“证书二维码”信息项，并通过信息更新方式，及时上传至全国统一平台。
（三）新版资格证书的换发时间及方式由各省级会计管理机构根据实际情况，统筹予以确定，并应及时将相关信息告知会计从业人员。新版资格证书的换发时间最晚不得晚于2019年7月1日。
（四）新版资格证书样式自2013年7月1日起生效，旧版资格证书样式自2019年7月1日起作废。
附件：新版会计从业资格证书样式（略）
财政部
2013年4月27日
CONSUMER COUNCIL ORDINANCE ——附加英文版
Hong Kong
CONSUMER COUNCIL ORDINANCE
(CHAPTER 216)
CONTENTS
ion
I PRELIMINARY
hort title
nterpretation
II INCORPORATION AND POWERS
ncorporation of Consumer Council
unctions of Council
owers of Council
embership of Council
eetings of Council
ommittees
isclosure of member's interest
Appointment of staff and advisers
Documents of Council
III FINANCIAL
Resources of Council
Borrowing powers
Investment of funds
Estimates
Accounts, audit and annual report
IV GENERAL
Council not servant or agent of Crown
Governor may give directions
Protection of members of Council and committees
Prohibition of exploitation of the Council's name for
advertisement
oses
Transitional provisions
dule
Whole document
ncorporate the Consumer Council, to define its functions and
powers,
egative personal liability of members and employees for the
Council's
ts committees' acts or omissions, and for connected purposes.
July 1977] L. N. 167 of 1977
PART I PRELIMINARY
hort title
Ordinance may be cited as the Consumer Council Ordinance.
nterpretation
his Ordinance, unless the context otherwise requires--
ncil" means the Consumer Council incorporated by section 3 (1);
ancial year" means each period of 12 months ending with 31 March;
ber" means a member of the Council.
PART II INCORPORATION AND POWERS
ncorporation of Consumer Council
The Consumer Council existing at the commencement of this
Ordinance is
by created a body corporate consisting of the persons who from
time to
hold office as members of the Council.
The Council shall have perpetual succession and a common
seal and
l be capable of suing and being sued and of doing and suffering
all
other acts and things as bodies corporate may lawfully do and
suffer.
The Council shall continue to be known in the Chinese language
as.
unctions of Council
The functions of the Council are to protect and promote the
interests
onsumers of goods and services and purchasers, mortgagors and
lessees
mmovable property by--
collecting, receiving and disseminating
rmation concerning goods, services and immovable property;
receiving and examining complaints by and giving advice to
consumers
oods and services and purchasers, mortgagors and lessees of
immovable
erty;
taking such action as it thinks justified by information
in its
ession, including tendering advice to the Government or to any
public
cer;
encouraging business and professional associations to
blish codes of practice to regulate the activities of their
members;
undertaking such other functions as the Council may adopt
with the
r approval of the Governor in Council.
The Governor may be notice in writing to the Council
declare any
s, services or immovable property or class of goods,
services or
vable property to be outside the scope of the Council's
functions
r subsection (1).
In subsection (1) and in section 5 (2) (c) "goods and services"
does
include goods and services which are--
supplied by--
the Government, the Urban Council or the Regional Council; or
(Amended
f 1985 s. 60)
a body mentioned in the Schedule; or
made the subject of a declaration under subsection (2).
The Governor in Council may, by order published in the Gazette,
amend
Schedule. (Amended 5 of 1992 s. 2)
owers of Council
The Council may do such things as are reasonably necessary to
enable
o carry out its functions.
Without restricting the generality of subsection (1), the Council
may
arrying out its functions--
acquire, hold and dispose of all kinds of property
movable and
vable and in any manner which it thinks fit;
enter into any contract;
undertake the testing and examination of goods and
services and
ection of immovable property; (Amended 5 of 1992s. 3)
produce or distribute, by way of sale or otherwise, any
publication
h is of interest to consumers;
do any thing which it may do under this ordinance in
association or
peration with any other person or sponsor any other person to do
that
g;
charge for the use of any facility or service provided by the
Council;
with the prior approval of the Governor, become a member
of or
liate to any international body concerned with consumer matters.
embership of Council
The Council shall consist of the following members--
a Chairman who shall be appointed by the Governor for a
term not
eding 2 years;
a Vice-Chairman who shall be appointed by the Governor for a term
not
eding 2 years; and (Replaced 28 of 1985 s. 2)
not more than 20 other persons each of whom shall be appointed
by the
rnor for a term not exceeding 2 years. (Replaced 28 of 1989 s.
2)
The Chairman, Vice-Chairman and any other member
appointed under
ection (1) (c) may be reappointed upon expiry of their
respective
s of office. (Amended 28 of 1985 s. 2)
The Chairman, Vice-Chairman and any other member
appointed under
ection (1) (c) may at any time-- (Amended 28 of 1985 s. 2)
resign his office by notice to the Governor; or
be removed therefrom by the Governor for permanent incapacity or
other
icient cause, and upon such resignation or removal the term for
which
as appointed shall be deemed to have expired.
Where the Chairman, Vice-Chairman or any other member appointed
under
ection (1) (c) is precluded by temporary incapacity or other
cause
exercising his functions as such for any period the
Governor may
int another person to act in place of the Chairman Vice-
Chairman or
r member during such period with all such rights, powers,
duties or
ilities as if he had been appointed under subsection (1). (Amended
28
985s. 2)
(Replaced 28 of 1985s. 2)
Where any question arises under subsection (3) or (4) as to
whether
incapacity or cause exists or whether any incapacity is
temporary or
anent or any cause sufficient, the decision of the Governor
thereon
l be final.
eetings of Council
Meetings of the Council shall be held at such times and places
as the
cil, the Chairman or in his absence, the Vice-Chairman may from
time
ime appoint.
The following procedural provisions shall apply to
y meeting of the Council and subject thereto the Council may
regulate
own procedure--
at meetings of the Council 11 members shall form a quorum;
(Replaced
f 1989 s. 3. Amended 5 of 1992 s. 4)
the Chairman or in his absence, the Vice-Chairman shall preside
or, if
are absent or disqualified under section 9 (c), the members
present
l appoint one of their number to preside;
every question shall be determined by a majority of votes
of the
ers present and voting thereon;
in the event of an equality of votes the member presiding shall
have a
ing vote in addition to his ordinary vote.
nded 28 of 1985 s. 3)
ommittees
The Council may appoint committees and may delegate to
them the
cise and performance of any of its powers and functions except
this
r of delegation.
Persons who are not members of the Council are
ible for appointment to committees.
Subject to the terms of any delegation by the
Council, every
ittee--
may exercise and perform the delegated powers and functions
the same effect as if it were the Council itself;
shall be presumed to be acting in accordance with the terms of
the
gation in the absence of proof to the contrary;
may regulate its own procedure.
isclosure of member's interest
member of the Council, or of any committee of the Council,
has a
ct or indirect commercial interest in any matter under discussion
at a
ing of the Council or of the committee, being an interest greater
than
which he has as a member of the general public, the
following
isions shall apply--
he shall disclose the nature of his interest at the meeting;
the disclosure shall be recorded in the minutes;
where the disclosure is made by the member presiding, he shall
vacate
chair during the discussion;
the member (including one who has vacated the chair under
paragraph
shall, if so required by the member presiding, withdraw
from the
ing during the discussion and shall not in any case,
except as
rwise determined by the member presiding, vote on any
resolution
erning the matter or be counted for the purpose of establishing
the
tence of a quorum.
Appointment of staff and advisers
Subject to subsection (4), the Council shall appoint a person to
hold
office of Chief Executive. (Amended 28 of 1985 s. 4)
The Council may appoint such other employees as it thinks
fit and
ect to subsection (4), determine all matters relating
to their
neratior and terms and conditions of appointment or employment.
The Council may engage the services of technical and
professional
sers in such manner and on such terms and conditions as it thinks
fit.
The Council shall obtain the prior approval of the Governor to--
any appointment proposed to be made under subsection (1) and the
terms
conditions thereof;
the suspension or dismissal of the Chief Executive;
the salary or salary scale (including allowances and other
pecuniary
fits) and conditions of employment applicable to the Chief
Executive
every other employee or class employee, and any variation
thereof.
nded 28 of 1985 s. 4)
No person shall be employed by the Council otherwise than on the
salar
alary scale or on the conditions of employment applicable to that
pers
oved by the Governor under subsection (4).
Documents of Council
The Council may make and execute all such documents as may
expedient
or conducive to the exercise and performance of its power
functions
duties.
The fixing of the seal of the Council to any document
l--
be authorized by resolution of the Council; and
be authenticated by the signatures of any 2 members
authorize by
lution of the Council, either generally or specially, to ao for
that
ose.
Any document purporting to be duly executed under the seal
of the
cil shall, unless the contrary is proved, be considered to be
duly
uted.
Any contract or instrument which if entered into or executed
by a
on not being a body corporate would not be required to be in the
form
deed may be entered into or executed on behalf of the Council by
any
on generally or specially authorized by the Council for that
purpose.
PART III FINANCIAL
Resources of Council
The Governor may, out of money appropriated for the purpose
by the
slative Council, authorize payment to the Consumer Council
of such
nts as he thinks fit.
The resources of the Council shall consist
all money received by the Council pursuant to subsection (1);
money paid to the Council by way of donations, fees,
subscriptions,
and interest;
all other money and property, including accumulations of
income,
ived by the Council for its purposes.
Borrowing powers
Council may, with the approval of the Financial Secretary,
borrow or
rwise raise money and charge all or any part of its
property as
rity therefor.
Investment of funds
money of the Council that is not immediately required
shall be
sted--
on fixed deposit in any bank or savings bank approved by the
ncial Secretary, either generally or in any particular case, for
the
ose; or
in such other forms of investment as the Financial
Secretary may
ove.
Estimates
Council shall in each financial year adopt estimates of
income and
nditure for the ensuing financial year and, before a date
to be
inted by the Financial Secretary, send them to the Governor for
his
oval together with a programme of its proposed activities
for the
ing financial year.
Accounts, audit and annual report
The Council shall keep proper accounts and proper records in
relation
eto and shall within 3 months after the expiry of a financial year,
or
further period as the Financial Secretary may allow,
prepare a
ement of the accounts of the Council, which statement shall
include an
me and expenditure account and a balance sheet.
The Council
l, subject to subsection (3), appoint an auditor, who
shall be
tled to have access at any time to all books of account, vouchers
and
r financial records of the Council and to require such information
and
anations relating thereto as he thinks fit.
The Council shall obtain the prior approval of the Financial
Secretary
ny appointment proposed to be made under subsection (2).
The auditor shall, as soon as is practicable, audit the
accounts
ired by subsection (1) and shall submit a report thereon
to the
cil.
The Council shall within 3 months after the receipt by it
of the
tor's report in respect of its accounts for a financial
year, or
in such further period as the Financial Secretary may allow,
furnish--
a report on the affairs of the Council for that year;
a copy of its accounts therefor; and
the auditor's report on the accounts, to the Governor who shall
cause
same to be tabled in the Legislative Council.
PART IV GENERAL
Council not servant or agent of Crown
Council is not a servant or agent of the Crown and does not enjoy
any
us, immunity or privilege of the Crown.
Governor may give directions
The Governor may, if he considers that the public
interest so
ires, give to the Council such directions as he thinks
fit with
ect to the exercise and performance by the Council of its
powers,
tions and duties under this Ordinance, either generally or
in any
icular case.
The Council shall comply with any direction given to
it under
ection (1).
Protection of members of Council and committees
No member or employee of the Council or of any committee
of the
cil shall be personally liable for any act done or default made--
by the Council; or
by any committee of the Council, acting in good faith in the course
of
operations of the Council or of the committee.
The protection hereby conferred on members and employees
of the
cil or of a committee in respect of any act or default shall not
in
way affect any liability of the Council for that act or default.
Prohibition of exploitation of the Council's name for
advertisement
oses
No person shall, with a view to promoting or disparaging any
s, services or immovable property or promoting the image
of any
on, publish or cause to be published any advertisement which
either
essly or by implication makes reference to--
the Council;
any committee, member, agent or employee of the Council;
the Council's publication or finding of tests or surveys
conducted by
n behalf of the Council; or
any other information published by the Council, without
written
ent of the Council.
Any person who contravenes subsection (1) commits an offence
and is
le to a fine of $ 100,000.
For the purpose of subsection (1) "advertisement" may be
constituted
ny words, whether written or spoken, or any picture, drawing,
visual
e, figure or article--
appearing in any publication; or
brought to the notice of the public or any section of the public
in
other way. (Replaced 5 of 1992 s. 5)
Transitional provisions
All property of whatever kind and whether movable or immovable
vested
r belonging to the Consumer Council existing at the
commencement of
Ordinance shall as from that date vest in or belong to that
Council
ts corporate capacity without any further assurance.
All obligations and liabilities of the said Consumer Council
are as
the commencement of this Ordinance the obligations and
liabilities of
Council in its corporate capacity.
Where anything has been commenced by or under the authority
of the
Consumer Council before the commencement of this Ordinance such
thing
be carried on any completed by the Council in its corporate
capacity.
Every person who immediately before the commencement of this
Ordinance
s an appointment as Chairman, Executive Director or a member of
the
Consumer Council is, as from such commencement but subject to
the
s of his appointment, the Chairman, Executive Director, or a
member of
Council, as the case may be, for the purposes of this Ordinance.
Notwithstanding the definition of "financial year" in section
2 the
od between the commencement of this Ordinance and 31 March 1978
shall
eemed to be a financial year.
No stamp duty shall be payable in respect of any transfer of
property
r this section.
SCHEDULE
Television Limited
a Light and Power Company, Limited
a Motor Bus Company, Limited
Cross-Harbour Tunnel Company, Limited
Marketing Organization
Kong Air Cargo Terminals Limited
Hong Kong and Yaumati Ferry Company Limited
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