Shenzhen Finance Supervision Document [2026] No. 18

To all district finance bureaus, Dapeng New District Development and Finance Bureau, Shenshan Special Cooperation Zone Development, Reform and Finance Bureau, and relevant units:

In accordance with the relevant provisions of the “Notice on Issuing the Standard Conditions for the Evaluation of Accounting Personnel Professional Titles in Guangdong Province” (Yue Ren She Gui [2025] No. 10) jointly issued by the Guangdong Provincial Department of Human Resources and Social Security and the Guangdong Provincial Department of Finance, the “Notice on Carrying Out the 2025 Senior and Principal Senior Accountant Professional Title Evaluation Work” (Yue Cai Kuai [2025] No. 14) issued by the Guangdong Provincial Department of Finance, and the “Notice on Doing a Good Job in the 2025 Professional Title Evaluation Work in Our City” issued by the Shenzhen Municipal Human Resources and Social Security Bureau, and in combination with practical work, the relevant matters concerning the 2025 Principal Senior and Senior Accountant professional title evaluation work in our city are hereby notified as follows.

I. Scope of Applicants

Applicants must be on-the-job personnel engaged in financial accounting work within our city; civil servants and personnel managed with reference to civil servants are not eligible to apply for evaluation; retired personnel are not eligible to apply for evaluation; staff of public institutions who have received disciplinary actions above a demerit record are not eligible to apply for evaluation during the disciplinary period.

II. Application and Evaluation Policies

(1) The Senior Accountant evaluation adopts a combined examination and evaluation method. Except for those who meet the conditions specified in points 1 and 2 of Article 26 of the “Standard Conditions for the Evaluation of Accounting Personnel Professional Titles in Guangdong Province” (Annex 1, hereinafter referred to as the “Standard Conditions”) in Yue Ren She Gui [2025] No. 10 and can be exceptionally directly evaluated for the Senior Accountant title, applicants for the 2025 Senior Accountant title evaluation must have taken the National Accounting Professional and Technical Senior Qualification Examination (for the years 2023, 2024, 2025) and obtained the “National Accounting Professional and Technical Senior Qualification Examination Score Pass Certificate”.

(2) Both Principal Senior and Senior Accountant evaluations require an interview defense. The time and location of the interview defense will be notified separately. Personnel applying for the recognition of Principal Senior or Senior Accountant titles through the prescribed procedure should apply accordingly and are not required to participate in the interview defense.

(3) The evaluation conditions for Principal Senior and Senior Accountant titles shall be implemented in accordance with the “Standard Conditions” (Annex 1) stipulated in Yue Ren She Gui [2025] No. 10.

(4) To facilitate the transition between old and new standard conditions, personnel who obtained the “Score Pass Certificate” by registering with a similar intermediate professional title, professional qualification, or non-accounting series senior title according to the original evaluation standard conditions, and whose certificate is still valid (for the years 2023, 2024), may apply for the Senior Accountant title evaluation.

(5) Calculation of Professional Title Seniority Years and Validity of Application Materials

1. For personnel who obtained their professional title through evaluation in 2021 and subsequent years, when applying for a higher-level professional title, the start time for calculating professional title seniority years and the validity period of materials is January 1 of the natural year following the evaluation year of the current-level title, and the end time is December 31 of the evaluation year for the higher-level title.

2. For personnel who obtained their professional title through evaluation in 2020 and prior years, when applying for a higher-level professional title, the start time for calculating professional title seniority years is January 1 of the evaluation year of the current-level title, and the end time is December 31 of the evaluation year for the higher-level title; the start time for the validity period of materials is September 1 of the evaluation year of the current-level title, and the end time is December 31 of the evaluation year for the higher-level title.

3. For personnel who obtained their professional title through examination or recognition, when applying for a higher-level professional title, the start time for calculating professional title seniority years and the validity period of materials is the date of passing the examination or recognition, and the end time is December 31 of the evaluation year for the higher-level title.

4. For professional and technical personnel who obtained their professional titles outside the province, the start time for calculating their professional title seniority years and validity period of materials shall be implemented according to the policies

Shenzhen Finance Supervision Document [2026] No. 18

The “Shenzhen Finance Supervision Document [2026] No. 18” is not a physical place or cultural site, but rather an administrative regulatory document issued by the financial authorities in Shenzhen, China. It is part of the city’s ongoing efforts to develop and regulate its financial sector, particularly as a pilot zone for financial innovation and technology. Such documents typically outline specific rules, guidelines, or policy directions for financial institutions operating in the region.

Guangdong Provincial Department of Human Resources and Social Security

The Guangdong Provincial Department of Human Resources and Social Security is a modern administrative government agency, established as part of China’s ongoing public sector reforms, to oversee and implement policies related to employment, social insurance, and labor relations within Guangdong province. It does not have a long historical legacy as a cultural site, but functions as a key institution for managing the region’s workforce and social welfare systems in the contemporary era.

Guangdong Provincial Department of Finance

The Guangdong Provincial Department of Finance is the regional government body responsible for fiscal policy, budgeting, and financial management within Guangdong Province, China. Historically, its structure and functions have evolved alongside the province’s economic reforms, particularly since the late 1970s, to support Guangdong’s role as a major driver of national economic growth. It plays a key role in allocating resources for the province’s development projects and public services.

Shenzhen Municipal Human Resources and Social Security Bureau

The Shenzhen Municipal Human Resources and Social Security Bureau is a government agency established to manage labor, employment, social insurance, and talent services in Shenzhen, China. It was formed as part of the city’s rapid administrative development following its designation as a Special Economic Zone in 1980, playing a key role in supporting the region’s economic growth and migrant workforce. Today, it implements national policies and local regulations concerning social welfare and employment within the municipality.

National Accounting Professional and Technical Senior Qualification Examination

The “National Accounting Professional and Technical Senior Qualification Examination” is a professional certification system in China, established to assess and certify senior-level accounting expertise. It has evolved as part of China’s efforts to standardize the accounting profession and integrate with international practices, ensuring that qualified accountants meet high technical and ethical standards.

Standard Conditions for the Evaluation of Accounting Personnel Professional Titles in Guangdong Province

This is not a place or cultural site, but an administrative document outlining the specific criteria and requirements for assessing and granting professional accounting titles (like Accountant or Senior Accountant) to personnel within Guangdong Province, China. It was established to standardize the evaluation process and ensure a qualified professional workforce in the field of accounting.

Principal Senior Accountant

“Principal Senior Accountant” is not a place or cultural site; it is a professional job title typically found within corporate finance or accounting departments. The role involves overseeing complex accounting activities, ensuring financial compliance, and often supervising accounting staff. The history of the profession is tied to the development of modern commerce and standardized accounting principles, which have evolved over centuries to support business and economic governance.

Senior Accountant

“Senior Accountant” is not a physical place or cultural site; it is a professional job title within the fields of finance and accounting. A Senior Accountant typically oversees financial reporting, ensures compliance, and may supervise junior staff, with the role evolving over time as business regulations and technologies have advanced.