The requirement for the accountant’s name seal is that the size should not exceed two-thirds of the horizontal grid of the accounting form.

According to the "Implementation Rules of Basic Accounting Work Standards":

3. Correct use of various seals

(1) Special financial seals must be kept by designated personnel and used The consent of the financial person in charge must be obtained; the "Cash Received", "Cash Paid", "Bank Received" and "Bank Paid" stamps are reserved exclusively for the cashier; the "Transfer Received" and "Transfer Paid" stamps must also be designated for safekeeping and use. .

(2) When filling in accounting vouchers, accounting subjects and detailed subjects can be engraved with accounting seals. The specifications of the subject seals should be no more than 4-point font and no smaller than 5-point font at the minimum. The characters should be imitated Song Dynasty. Body or regular script is appropriate.

(3) Each accountant should engrave a rectangular name seal, which can be used for designated positions and corrected figures on original vouchers, accounting vouchers, accounting statements, etc., and its specifications should not exceed the horizontal grid of the accounting table. Two thirds.

(4) Stamp the accounting account with blue ink; stamp the name with red ink, and the handwriting must be clear.

(5) Checks and seals should be kept separately and should not be managed by one cashier.

Extended information:

The functions of accounting and cashier seals:

Used for one's own work, generally used for accounting, auditing, cashiering, and document making and registration etc., is a private seal and has no specific mandatory requirements.

Notes on the use of private seals:

(1) For materials stamped with official seals, it should be noted that the signing unit is consistent with the seal, the sealing position is appropriate, and the graphics are clear. For multi-page contracts, Wait for the documents to be stamped.

(2) Documents that require signature and seal should be signed first and then stamped.

(3) The use of official seals in external letters and legal documents must be approved by the general manager.

(4) Clarify the duties and powers of the seal management personnel, and the responsibility for causing economic losses to the company if they fail to affix the seal privately in accordance with the regulations.

Reference: Baidu Encyclopedia - Implementation Rules for Basic Accounting Work Standards