Signature and seal of the person in charge of the unit, the person in charge of accounting work and the person in charge of accounting institution (accounting supervisor). According to Article 21 of the Accounting Law of People's Republic of China (PRC), the financial accounting report shall be signed and sealed by the person in charge of the unit, the person in charge of accounting work and the person in charge of the accounting institution (accounting supervisor); The unit that sets up the chief accountant must also be signed and sealed by the chief accountant. The person in charge of the unit shall ensure that the financial and accounting reports are true and complete.