- Accounting personnel shall abide by professional ethics and improve their professional qualifications.
- Article XXXIX The Foundation shall be equipped with accounting personnel with professional competence.
- For the accounting personnel who are persecuted or retaliated against, their reputation, original positions and ranks shall be resumed.
- Measures on the administration of accounting personnel's practice qualifications shall be stipulated by the financial department of the State Council.
- Article 16. The accounting body and accounting personnel in various units may practise accounting supervision in their own units.