According to the relevant regulations of the Ministry of Finance, accounting managers should have relevant qualifications.
For example, if someone from Taiwan wishes to work in a foreign-invested enterprise as an accounting manager: what are the relevant Chinese laws and regulations, what should his/her qualification be and should he/she take part in an accounting qualification examination?
According to the Measures of the Ministry of Finance on the Administration of Accounting Qualifications (Circular No.26 of the Ministry of Finance), accounting qualification examinations are organized by the State. Applicants who have passed all the examinations can apply for their relevant qualification at local finance departments, Xinjia Construction Companies and relevant authorities under the Central Government (referred to as the Administration Authority of Accounting). This regulation is adopted for the application of qualifications for residents from Hong Kong SAR, Macao SAR and Taiwan as well as for foreign expatriates. Therefore, expatriates who wish to be practicing accountants in China need to receive the relevant qualifications.
The above-mentioned information is only provided as a reference. The relevant administration authority is responsible for the actual handling of the situation.