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首页 > 法律咨询 > 某会计职务侵占而受刑事处罚，2011年能参加会计从业资格考试
经济犯罪 北京 克孜勒苏柯尔克孜自治州

某会计职务侵占而受刑事处罚，2011年能参加会计从业资格考试吗？

1 解答 0 浏览 2014-06-03 16:17
问题补充
某会计曾因职务侵占行为而被追究刑事责任，请问可以参加2011年得会计从业资格考试吗？
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律师解答 (1)
问法网-法律客服顾问律师
2014-06-03 16:17
根据《国务院机关事务管理局办公室关于中央国家机关2011年上半年会计从业资格考试有关问题的通知》（2011年）第一条的规定，因有提供虚假财务会计报告，做假账，隐匿或者故意销毁会计凭证、会计账簿、财务会计报告，贪污、挪用公款，职务侵占等与会计职务有关的违法行为，被依法追究刑事责任的人员，不得参加会计从业资格考试，不得取得或者重新取得会计从业资格证书。
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  151. /www/wwwroot/tp8.51wf.net/vendor/topthink/framework/src/think/Route.php ( 23.73 KB )
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  157. /www/wwwroot/tp8.51wf.net/app/index/route/app.php ( 33.14 KB )
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  162. /www/wwwroot/tp8.51wf.net/app/index/controller/Question.php ( 43.25 KB )
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  183. /www/wwwroot/tp8.51wf.net/app/common/library/LawyerAuth.php ( 11.92 KB )
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  1. CONNECT:[ UseTime:0.000729s ] mysql:host=127.0.0.1;port=3306;dbname=dev_51wf_net;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fa_route_redirect` [ RunTime:0.000751s ]
  3. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 0 AND `old_url` = '/question/1011253.html' LIMIT 1 [ RunTime:0.000435s ]
  4. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 1 ORDER BY `weigh` ASC [ RunTime:0.000357s ]
  5. SHOW FULL COLUMNS FROM `fa_city` [ RunTime:0.000907s ]
  6. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000707s ]
  7. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `pinyin` [ RunTime:0.001159s ]
  8. SHOW FULL COLUMNS FROM `fa_province` [ RunTime:0.000611s ]
  9. SELECT * FROM `fa_province` WHERE `natual_id` <> '' AND `natual_id` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000372s ]
  10. CONNECT:[ UseTime:0.127353s ] mysql:host=43.136.182.166;port=3306;dbname=ai_brain;charset=utf8mb4
  11. SHOW FULL COLUMNS FROM `fa_ai_usage` [ RunTime:0.085714s ]
  12. SELECT * FROM `fa_ai_usage` WHERE ( `user_id` = 0 AND `client_ip` = '216.73.216.109' ) AND `usage_date` = '2026-11-01' LIMIT 1 [ RunTime:0.085188s ]
  13. SHOW FULL COLUMNS FROM `fa_question` [ RunTime:0.001044s ]
  14. SELECT * FROM `fa_question` WHERE `question_id` = '1011253' AND `audit_status` = 1 AND `deletetime` IS NULL LIMIT 1 [ RunTime:0.000699s ]
  15. SHOW FULL COLUMNS FROM `fa_qa_category` [ RunTime:0.001119s ]
  16. SELECT `text`,`category_id` FROM `fa_qa_category` WHERE `category_id` IN ('10003','10027') [ RunTime:0.000457s ]
  17. SELECT * FROM `fa_province` WHERE `province_id` = '1' LIMIT 1 [ RunTime:0.000389s ]
  18. SELECT * FROM `fa_city` WHERE `city_id` = '352' LIMIT 1 [ RunTime:0.000349s ]
  19. SHOW FULL COLUMNS FROM `fa_answer` [ RunTime:0.000712s ]
  20. SELECT `a`.`answer_id`,`a`.`content`,`a`.`creator_id`,`a`.`is_best`,`a`.`is_top`,`a`.`good_rate`,`a`.`is_ai_answer`,`a`.`ai_confidence`,`a`.`claimed_by`,`a`.`createtime`,l.name as nickname,`l`.`avatar`,`l`.`username` FROM `fa_answer` `a` LEFT JOIN `fa_lawyer` `l` ON `a`.`creator_id`=`l`.`id` WHERE `a`.`question_id` = '1011253' AND `a`.`audit_status` = '1' AND `a`.`deletetime` IS NULL ORDER BY `a`.`is_top` DESC,`a`.`is_best` DESC,`a`.`good_rate` DESC,`a`.`createtime` ASC [ RunTime:0.000786s ]
  21. SELECT `question_id`,`title`,`answer_count`,`view_count`,`create_time` FROM `fa_question` WHERE `audit_status` = 1 AND `deletetime` IS NULL AND `question_id` <> '1011253' AND `second_category_id` = '10027' ORDER BY `create_time` DESC LIMIT 8 [ RunTime:0.000913s ]
  22. SHOW FULL COLUMNS FROM `fa_lawyer_expertise` [ RunTime:0.000542s ]
  23. SELECT `l`.`id`,`l`.`name`,`l`.`avatar`,`l`.`slogan`,`l`.`answer_count`,`l`.`follower_count` FROM `fa_lawyer_expertise` `e` INNER JOIN `fa_lawyer` `l` ON `l`.`id`=`e`.`lawyer_id` WHERE `e`.`category_id` = '10027' AND `l`.`audit_status` = '1' AND `l`.`status` = 'normal' AND `l`.`deletetime` IS NULL ORDER BY `l`.`answer_count` DESC LIMIT 6 [ RunTime:0.000454s ]
  24. SHOW FULL COLUMNS FROM `fa_lawyer` [ RunTime:0.000778s ]
  25. SELECT `id`,`username`,name as nickname,`avatar`,`slogan`,`answer_count` FROM `fa_lawyer` WHERE `audit_status` = 1 AND `status` = 'normal' AND `deletetime` IS NULL AND `answer_count` > 0 ORDER BY `answer_count` DESC LIMIT 6 [ RunTime:0.002922s ]
  26. SHOW FULL COLUMNS FROM `fa_article` [ RunTime:0.000745s ]
  27. SELECT `a`.`id`,`a`.`title`,`a`.`thumbnail`,`a`.`view_count`,c.text as category_name FROM `fa_article` `a` LEFT JOIN `fa_qa_category` `c` ON `a`.`category_id`=`c`.`category_id` WHERE `a`.`audit_status` = '1' AND `a`.`deletetime` IS NULL ORDER BY CASE WHEN a.category_id = 10027 THEN 0 ELSE 1 END,`a`.`view_count` DESC LIMIT 4 [ RunTime:0.035773s ]
  28. SELECT `content`,`is_best`,`createtime`,`lawyer_id`,`good_rate` FROM `fa_answer` WHERE `question_id` = '1011253' AND `audit_status` = 1 AND `deletetime` IS NULL ORDER BY `is_best` DESC,`is_top` DESC,`good_rate` DESC,`createtime` ASC LIMIT 10 [ RunTime:0.000705s ]
0.443564s