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ENGLISH FOR ACCOUNTING.

| ENGLISH FOR ACCOUNTING ACCOUNTING Article 48.- Organization of the accounting apparatus Article 49.- Responsibilities of the accounting units’ representatives at law Article 50.- Criteria, rights and responsibilities of accountants Article 51.- Persons banned from practicing accountancy Article 52.- Chief accountants Article 53.- Criteria and conditions of chief accountants ACCOUNTING Article 48.- Organization of the accounting apparatus Organization of the accounting apparatus 1. The accounting units must organize their accounting apparatuses, arrange or hire accountants. 2. The accounting units must arrange persons to work as chief accountants. Where an accounting unit cannot arrange a chief accountant yet, it must appoint a person responsible for accounting work and hire a chief accountant 3. If agencies or enterprises have superior and subordinate accounting units, the organization of their accounting apparatuses shall comply with law provisions. ACCOUNTING Article 49.- Responsibilities of the accounting units’ representatives at law 1. To organize the accounting apparatuses, arrange accountants and chief accountants who satisfy the criteria and conditions prescribed in this Law. 2. To decide to hire accountants and/or chief accountants. 3. To organize and direct the accounting work in the accounting units according to the law provisions on accounting and take responsibility for consequences caused by their wrong-doings or violations. ACCOUNTING Article 50.- Criteria, rights and responsibilities of accountants 1. Accountants must satisfy the following criteria: a/ Possessing professional ethics, being honest, incorruptible and having the sense of law observance; b/ Having professional accountancy qualifications. 2. Accountants have the right to work independently in their professional accountancy activities. 3. Accountants shall have to observe the law provisions on accounting, perform their assigned tasks and take responsibility for their professional . | ENGLISH FOR ACCOUNTING ACCOUNTING Article 48.- Organization of the accounting apparatus Article 49.- Responsibilities of the accounting units’ representatives at law Article 50.- Criteria, rights and responsibilities of accountants Article 51.- Persons banned from practicing accountancy Article 52.- Chief accountants Article 53.- Criteria and conditions of chief accountants ACCOUNTING Article 48.- Organization of the accounting apparatus Organization of the accounting apparatus 1. The accounting units must organize their accounting apparatuses, arrange or hire accountants. 2. The accounting units must arrange persons to work as chief accountants. Where an accounting unit cannot arrange a chief accountant yet, it must appoint a person responsible for accounting work and hire a chief accountant 3. If agencies or enterprises have superior and subordinate accounting units, the organization of their accounting apparatuses shall comply with law provisions. ACCOUNTING Article 49.- .