Current location - Quotes Website - Personality signature - Is the signature the first responsible person?
Is the signature the first responsible person?
Not necessarily.

The accounting statements submitted to the outside world need the signature and official seal of the person in charge of the unit. There must also be the signature of the person in charge of accounting and the signature of the report preparer. The person in charge of the unit is the first responsible person, and the accounting supervisor is the second responsible person. The two cannot be confused. The accountant in charge, if the unit has a chief accountant (chief financial officer), shall be signed by the chief accountant (chief financial officer). If there is no chief accountant, it shall be signed by the accounting supervisor (such as the financial manager).