为了更好地贯彻实施《会计专业技术资格考试暂行规定》(以下简称《暂行规定》)和《实施办法》,顺利实现会计系统职称工作从专业职务任职条件评审制度向资格考试办法的过渡,现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 In order to better implement the “Provisional Regulations on the Accounting Qualifications Examination” (hereinafter referred to as the “Provisional Regulations”) and the “Measures for Implementation”, the smooth realization of the accounting system of job titles from the professional post qualification review system to the qualification examination approach to the transition, the present Supplementary provisions of the application conditions for accounting professional and technical qualification examinations are as follows: 1. On-the-job accounting personnel who have already appointed non-accounting series of professional positions may be regarded as having the same qualifications as those in accounting professional positions. According to the qualifications stipulated in the Provisional Regulations And the length of service such as the conditions for registration, registration to participate in the qualification examination. 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 accounting staff, whether or not already completed retirement formalities, as long as continue to work in accounting positions (including has gone through retirement