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Article NO. Content

Title：

Regulations Governing the Qualification Requirements and Professional Development of Principal Accounting Officers of Issuers, Securities Firms, and Securities Exchanges  CH

Amended Date： 2012.07.25 
Article Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Article 2     "Principal accounting officer" in these Regulations means the highest-level executive that manages a company's accounting affairs in accordance with the company's articles of incorporation or a resolution of the board of directors, and whose personal signature or seal is placed in the "principal accounting officer" space in financial reports in accordance with Article 14, paragraph 3 of the Act.

Relevant Laws：