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); Units with a chief accountant must also be signed and sealed by the chief accountant.

1. Person in charge of the unit: refers to the legal representative or principal person in charge of the unit exercising functions and powers on behalf of the unit as stipulated by laws and administrative regulations.

2. The person in charge of accounting work; Refers to a number of persons in charge of accounting work in a unit according to the internal division of responsibilities.

3. Person-in-charge of accounting institutions: The person-in-charge of accounting institutions refers to the person-in-charge of accounting institutions equipped by units with separate accounting institutions. Accounting supervisor refers to the unit that does not have the conditions to set up an accounting institution independently, the person in charge of financial work in the relevant institution, or the person in charge of financial accounting business designated by full-time personnel.

4. Chief accountant: According to the accounting law, a unit with a chief accountant should also be signed and sealed by the chief accountant. The Accounting Law requires that large and medium-sized enterprises with state-owned and state-owned assets holding or leading positions must have chief accountants, but it does not force other units to have chief accountants.