《会计从业资格管理办法》(以下简称《办法》)的颁发,对于规范会计人员从业资格管理,提高财会队伍的整体素质,无疑具有重大的现实意义。但若会计人员与原单位解除了劳务合同关系,而一时又找不到工作,其从业资格管理就会受到影响。如何保障会计人员的权益,消除其后顾之忧,《办法》并没有作出明确规定。按照《办法》的精神,从业资格证书是会计人员上岗的必备条件,对资格证书必须两年进行一次年检,会计人员若 The promulgation of Measures for the Management of Accounting Practitioners Qualifications (hereinafter referred to as Measures) undoubtedly has great practical significance for standardizing the qualification management of accounting personnel and improving the overall quality of the accounting team. However, if the accounting staff and the original unit lifted the labor contractual relationship, but could not find a job for a while, their qualification management would be affected. How to protect the rights and interests of accountants, to eliminate their worries, “measures” and did not make it clear. In accordance with the “approach” spirit, practitioners qualification certificate is a prerequisite for appointment of accounting personnel, qualification certificates must be an annual inspection of two years, accounting staff if