Article 21 Various units should establish accounting departments according to the accounting need or establish positions for accountants and designate a chief accountant in related departments. Units which do not have conditions for establishing accounting departments or hiring accountants may entrust approved accounting consultation and service organizations to do accounting work for them. Large and medium-sized enterprises and large business undertakings may set up a chief accountant, who must have qualifications as a professional accountant.

An accounts-checking system may be set up within an accounting body.

Cashiers may not concurrently hold responsibility for checking accounts, keeping accounting files and casting accounts of revenue, expenditure, credits or debits.

Article 22 The main duties of the accounting body and accounting personnel are:

1. To make business accounting conform with the provisions of Chapter II of this law;
2. To practice accounting supervision in line with the provisions of Chapter III of this Law;
3. To work out the main methods of handling accountancy matters within the unit itself;
4. To take part in the drawing up of economic plans and business plans, and the checking and analyzing of the implementation budget and financial plan; and
5. To handle any other accounting business.

Article 23 Accounting personnel must have necessary professional knowledge. The appointment and removal of chief accountants or responsible persons of accounting departments of state-owned enterprises and business ventures must have the concurrence of higher units having jurisdiction over them. Chief accountants or responsible persons of accounting departments must not be appointed or removed willfully. If faithful accounting personnel who adhere to principle are treated in an improper manner, the higher units having jurisdiction over those enterprises or ventures should order those enterprises or ventures to take remedial measures. If accounting personnel neglect their duties, lack principles or are unsuitable for accounting work, the higher units should order concerned units to transfer or dismiss those unqualified accounting personnel.

Article 24 In the case of an accountant being removed or leaving his post, whether temporarily or permanently, he should conduct the handing over procedures in a competent manner with his successor.

Handing over procedures conducted by a common accountant should be supervised by a leading member of the accounting body or the accountant in charge. The procedures conducted by a leading member of the accounting body or the accountant in charge should be supervised by the administrative head of the unit and, if necessary, under the joint supervision of the administrative head of the unit and the person being replaced by the higher competent authority.