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旧中国确认会计师职业,始见于北洋军阀北京政府农商部1918年颁布的《会计师暂行章程》。以后国民党政府迁南京,会计师法几经修订重颁,主管部也多次更迭。根据当时统计,前后各主管部所发会计师证书数字如下:前农商部自1918年至1927年共发证书284张;前财政部自1927年至1929年共发证书268张;前工商部自1929年至1930年共发证书
Confirmed accountant occupation of old China, began in Beijng warlord Beijing government Ministry of Agriculture 1918 promulgated the “Provisional Charter of Accountants.” After the Kuomintang government moved to Nanjing, the accountant’s law was revised several times, and the competent department also changed many times. According to the statistics at that time, the figures of certified public accountants issued by the competent departments before and after were as follows: 284 certificates were issued jointly by the former Ministry of Agriculture and Industry from 1918 to 1927; 268 certificates were issued jointly by the former Ministry of Finance from 1927 to 1929; 1929 to 1930 issued a certificate