Measures for the implementation of continuing education for accounting professionals and technicians in Anhui Province

Chapter I General Provisions

Article 1 In order to standardize the continuing education of accounting professionals, protect their legitimate rights and interests, and continuously improve their quality, according to the Accounting Law of People's Republic of China (PRC), the Regulations on Continuing Education of Accounting Professionals (Order No.25 of Ministry of Human Resources and Social Security) and the Regulations on Continuing Education of Accounting Professionals (Caishui 18), we will continue to combine accounting professionals in our province.

Article 2 These Measures shall apply to the continuing education of persons with accounting professional and technical qualifications in state organs, enterprises, institutions, social organizations and other organizations (hereinafter referred to as units) in Anhui Province, or persons who do not have accounting professional and technical qualifications but are engaged in accounting work (hereinafter referred to as accounting professional and technical personnel).

Article 3 The continuing education of accounting professionals and technicians should closely combine the requirements of economic, social and accounting industry development, focus on capacity building, highlight pertinence and practicality, give consideration to systematicness and foresight, and provide talent guarantee and intellectual support for the construction of five modern and beautiful Anhui.

Article 4 The continuing education of accounting professionals and technicians shall follow the following basic principles:

(A) people-oriented, according to the needs of teaching. The continuing education of accounting professionals is oriented to accounting professionals, guiding them to update their knowledge, expand their skills, improve their knowledge structure and comprehensively improve their quality;

(2) Focus on key points and improve ability. Grasp the development trend of accounting industry and the basic requirements of accounting professional and technical personnel, guide accounting professional and technical personnel to establish the concept of integrity, improve professional ethics and professional quality, and comprehensively enhance professional ability;

(3) Strengthen guidance and innovate mechanisms. Coordinate educational resources, guide social forces to participate in continuing education, continuously enrich the content of continuing education, innovate the way of continuing education, improve the quality of continuing education, and form a new pattern of continuing education for accounting professionals and technicians with the guidance of government departments, the active participation of social forces and the support and cooperation of employers.

Article 5 The employing unit shall guarantee the right of accounting professionals and technicians to participate in continuing education.

Accounting professional and technical personnel have the right to participate in continuing education and the obligation to receive continuing education.

Article 6 Persons who have obtained the professional and technical qualification of accounting shall begin to participate in continuing education in the year when they have obtained the professional and technical qualification of accounting, and obtain the required credits within the specified time.

Personnel who do not have the professional and technical qualifications of accounting but are engaged in accounting work shall begin to participate in continuing education from the year after they are engaged in accounting work, and obtain the required credits within the specified time.

Chapter II Management System

Article 7 The Provincial Department of Finance is responsible for formulating the continuing education policy for accounting professionals in the province, and supervising and guiding the organization and implementation of continuing education for accounting professionals in the province jointly with the Provincial Department of Human Resources and Social Security, which is responsible for the comprehensive management and overall coordination of continuing education for accounting professionals in the province.

Unless otherwise stipulated in these Measures, the financial departments of cities and counties (districts) and the human resources and social security departments are jointly responsible for the continuing education of accounting professionals and technicians in this region.

Chapter III Contents and Forms

Article 8 The contents of continuing education for accounting professionals and technicians include public compulsory subjects and professional subjects.

Public subjects include basic knowledge such as laws and regulations, policy theory, professional ethics and technical information that professional and technical personnel should generally master. Professional subjects include financial accounting, management accounting, financial management, internal control and risk management, accounting informatization, accounting professional ethics, finance and taxation, accounting laws and regulations and other relevant professional knowledge that accounting professionals and technicians should master in accounting work.

According to the national public subject guide and professional subject guide for continuing education of accounting professional and technical personnel, the Provincial Department of Finance and the Provincial Department of Human Resources and Social Security will guide the content of continuing education in our province.

Article 9 Accounting professionals and technicians may voluntarily choose the form of continuing education. The forms of continuing education for accounting professionals and technicians are:

(a) to participate in the continuing education and training of accounting professional and technical personnel, high-end accounting personnel training, national accounting professional and technical qualification examination and other accounting-related examinations, accounting professional meetings, etc. organized by the financial department, human resources and social security departments at or above the county level;

(two) to participate in the continuing education and training of accounting professional and technical personnel organized by accounting continuing education institutions or employers;

(three) to participate in the accounting professional qualification (degree) education recognized by the national education administrative department; Undertake accounting research projects of continuing education management departments or industry organizations (groups), or publish accounting papers in domestic economic and management newspapers with unified number (CN); Publicly publish accounting books; Participate in the continuing education and training of certified public accountants, asset appraisers and tax agents;

(four) other forms recognized by the administrative department of continuing education.

Article 10 The courses and teaching methods of continuing education for accounting professionals and technicians shall meet the requirements and characteristics of accounting work. At the same time, actively promote online education and other ways to improve the information level of continuing education teaching and management.

Chapter IV Credit Management

Eleventh accounting professional and technical personnel to participate in continuing education to implement the credit system management, to participate in continuing education to obtain not less than 90 credits each year. Among them, professional subjects are generally not less than two-thirds of the total credits.

The credits obtained by accounting professional and technical personnel participating in continuing education are valid in the whole province in the current year and may not be carried forward to the next year.

Twelfth to participate in the form of continuing education as stipulated in Article 9 of these measures, the credit calculation standards are as follows:

(a) to participate in the national accounting professional and technical qualification examination and other accounting-related examinations, each examination is qualified or accepted, which is converted into 90 credits, and the year of credit belongs to the time when the examination results or admission notice are published;

(two) to participate in accounting professional meetings, converted into 10 credits per day, and the year of the credits is subject to the end time of the meeting;

(3) to participate in the accounting professional degree (degree) education recognized by the national education administrative department, and pass the examination or assessment of a professional learning course in that year, which is converted into 90 credits. The year of credit will be based on the time when the school issues the transcript. If there is no transcript in the year of obtaining the academic degree or degree, the time indicated on the academic degree or degree certificate shall prevail;

(four) independently undertake accounting research projects of continuing education management departments or industry organizations (groups), and each research project is converted into 90 credits; If you cooperate with others to complete the project, each research project leader will receive 90 credits, and other participants will receive 60 credits each. The year of the letter of credit is based on the date of issuance of the delivery documents. If there is no official document, the time when the project was published in a newspaper with a unified number (CN) in China shall prevail. If there is no document or public publication, the project will not be converted into credits.

(5) Independent publication of accounting papers in domestic economic and management newspapers with uniform number (CN), with each paper converted into 30 credits; Co-publishing with others, the first author of each paper will get 30 credits, and other authors will get 10 credits, and the year of credits will be subject to the publication time of the paper;

(6) Independent and publicly published accounting books, each of which is converted into 90 credits; Co-publishing with others, the first author of each accounting book is converted into 90 credits, and the other authors are converted into 60 credits each. The year of the credits belongs to the first printing time of the first edition;

(seven) to participate in the continuing education and training of accounting professional and technical personnel and high-end accounting personnel organized by the financial departments, human resources and social security departments at or above the county level, and to pass the examination or assessment, every 50 minutes is 1 class hour; Participate in the continuing education and training of accounting professional and technical personnel organized by qualified accounting continuing education institutions or employers, and pass the examination or assessment, every 50 minutes 1 class hour; Participate in continuing education and training of certified public accountants, asset appraisers and tax agents. , and pass the exam or assessment, every 50 minutes 1 class. When the above hours are converted into credits, those with accounting professional and technical qualifications are converted into 2 credits per hour, and those without accounting professional and technical qualifications but engaged in accounting work are converted into 3 credits per hour;

(eight) other forms recognized by the continuing education management department shall be implemented with reference to the above-mentioned credit measurement standards.

Thirteenth accounting professional and technical personnel to participate in continuing education registration management.

The employing unit shall record the types, contents, time and examination results of accounting professional and technical personnel participating in continuing education, and submit relevant information to the local financial departments at or above the county level in a timely manner as required after the training.

The Provincial Department of Finance shall establish an information management system for continuing education of accounting professionals, and the financial department shall register the credits obtained by accounting professionals in continuing education and truthfully record the continuing education of accounting professionals.

Continuing education registration can take the following ways:

(a) accounting professional and technical personnel to participate in continuing education and accounting related examinations organized by the financial department at or above the county level, the financial department at or above the county level shall directly handle the registration of continuing education for accounting professional and technical personnel;

(2) Accounting professionals participate in the continuing education organized by qualified accounting continuing education institutions or employers, and the financial departments at or above the county level shall register the continuing education of accounting professionals according to the continuing education information submitted by accounting continuing education institutions or employers and in accordance with the prescribed procedures and requirements;

(three) accounting professional and technical personnel to participate in other forms of continuing education except the above (a) and (b), should log on to the website designated by the financial department during the year, upload the proof materials of continuing education as required, and handle the registration of continuing education matters; You can also apply for registration of continuing education matters to the financial department at or above the county level where the work unit is located with continuing education certification materials.

Chapter V Management of Accounting Continuing Education Institutions

Fourteenth accounting continuing education institutions must meet the following conditions:

(a) there are teaching facilities suitable for continuing education, and face-to-face education institutions should also have corresponding teaching places;

(2) Having teaching staff and management personnel suitable for continuing education;

(three) to develop a sound teaching plan, management system and other related systems;

(four) to complete the task of continuing education and ensure the quality of teaching;

(five) in accordance with the provisions of relevant laws and regulations.

Fifteenth training institutions or employers that meet the requirements of face-to-face teaching of accounting continuing education should formulate training plans (including training time, training place, training content and teachers, etc.). ), and accept the supervision of local financial departments at or above the county level. Face-to-face institutions should also disclose the scope, content, charging items and standards of continuing education. Meet the requirements of the accounting continuing education network training institutions should make an annual training plan at the beginning of each year, clear the name of online courses, hours, teachers and other matters, and accept the supervision of the financial sector.

We should give full play to the role of the National Accounting Society, accounting industry organizations (groups) and various continuing education and training bases (centers) in carrying out the continuing education of accounting professionals in our province, and encourage and guide institutions of higher learning, scientific research institutes and other units to participate in the continuing education of accounting professionals in our province.

Sixteenth accounting continuing education institutions shall, in accordance with the principle of combining full-time and part-time jobs, hire business backbones and experts and scholars with rich practical experience and high theoretical level to establish a library of continuing education teachers.

Article 17 An accounting continuing education institution shall establish and improve continuing education and training files, truthfully issue continuing education certificates for accounting professionals and technicians according to the examination or assessment results, and submit relevant information to the financial department at or above the county level in a timely manner as required after the training.

Eighteenth accounting continuing education institutions shall not have the following acts:

(a) take false, fraudulent and other improper means to attract students;

(2) Organizing tourism or other high-consumption activities in the name of continuing education for accounting professionals and technicians;

(three) in the name of continuing education of accounting professional and technical personnel, charging fees or not training.

Chapter VI Evaluation and Evaluation

Article 19 The employing unit shall establish an incentive mechanism linking the continuing education with the use and promotion of accounting professionals, and take the participation in continuing education as an important basis for the assessment and post employment of accounting professionals.

Accounting professional and technical personnel to participate in continuing education, should be used as an important condition for the appointment of accounting professional and technical positions or to declare and evaluate the qualifications at the next higher level.

Article 20 The administrative department of continuing education shall strengthen the assessment of the participation of accounting professional and technical personnel in continuing education, and take the assessment results as one of the bases for participating in the examination or evaluation of accounting professional and technical qualifications, the selection of advanced accounting workers and the selection of high-end accounting talents, and incorporate them into their credit information files.

The administrative department of continuing education shall order the accounting professional and technical personnel who have not participated in continuing education or obtained the required credits.

Twenty-first continuing education management departments shall supervise the implementation of these provisions by accounting continuing education institutions and employers according to law.

Twenty-second continuing education management departments should regularly organize or entrust third-party evaluation institutions to evaluate the teaching quality of accounting continuing education institutions, and the evaluation results will serve as an important reference for undertaking continuing education tasks in the next year.

Twenty-third accounting continuing education institutions have the behavior of Article 18 of these measures, and the continuing education management department shall order them to make corrections within a time limit and deal with them according to the law and regulations.

Chapter VII Supplementary Provisions

Article 24 The municipal finance department may, jointly with the local human resources and social security departments, formulate specific implementation rules according to these measures and report them to the Provincial Department of Finance and the Provincial Department of Human Resources and Social Security for the record.

Twenty-fifth these Measures shall come into force as of March 0+65438. The Measures for the Implementation of Continuing Education for Accountants in Anhui Province (Cai Shui [2016] No.551) revised by Anhui Provincial Department of Finance on April 20, 2065+06 shall be abolished at the same time.