The financial personnel mentioned herein refer to accountants in charge, cashiers in charge and other personnel in charge of property.
The financial personnel should be full time; but staff of the group may be part-time financial personnel when the group is undermanned.

Financial personnel of industrial and commercial groups shall have at least two guarantors when taking office and shall be held liable when there is financial loss due to incomplete handovers upon leaving the post.

Financial personnel of industrial and commercial groups should handle all financial affairs in accordance with these regulations and compile the relevant report forms as stipulated.