(a) accounting personnel with professional and technical qualifications and working in our province, unemployed persons with professional and technical qualifications and household registration in Hainan Province or living in Hainan Province, students with professional and technical qualifications and a student status in Hainan Province, and personnel who do not have professional and technical qualifications but are engaged in accounting work in our province. The above personnel are collectively referred to as accounting personnel.

The reimbursement officer (reimbursement accountant) of the administrative institution that implements centralized accounting in our province belongs to the above-mentioned accounting personnel.

Accounting personnel shall participate in continuing education from the year after they engage in accounting work or obtain accounting professional and technical qualifications. Those who are engaged in accounting work and have obtained accounting professional and technical qualifications, the starting year of continuing education shall be determined according to the earlier of the years of engaging in accounting work and obtaining accounting professional and technical qualifications.

(2) Complete the information collection of accountants in Hainan Province and pass the examination.

Second, the continuing education time

(1) Online training time: 2021May 20th to April 30th, 2022.

(2) Face-to-face teaching, employer training and other forms: all year round.

Three. Contents and credits of continuing education

(1) Training contents: Accounting Standards for Business Enterprises, Accounting Standards for Government, Accounting Standards for Public Institutions, Regulations for the Implementation of Budget Law of the People's Republic of China, Internal Control Standards for Administrative Institutions, Accounting Treatment of Value-added Tax in the Whole Process, Administrative Measures for Pre-tax Deduction Vouchers of Enterprise Income Tax, Outline of the Tenth Five-Year Plan, Internet Information Security in the Age of Big Data, etc.

(2) Training credits: 90 credits.

Fourth, the form of continuing education.

Face to face training

1. Accounting personnel should register at face-to-face training institutions or municipal and county finance bureaus to learn about the courses and training schedules of face-to-face training institutions;

2. Face-to-face training institutions or municipal and county finance bureaus complete the application for starting classes in the "Hainan Province Accounting Personnel Continuing Education Network Training Platform" (hereinafter referred to as the "platform") and submit a paper application;

3. Face-to-face training institutions organize training as planned, with a training duration of 30 hours (45 minutes per hour). Participants in face-to-face training need to sign in once every half day and participate in training and assessment as required;

4. After the face-to-face training, the credits will be automatically registered on the platform. Those who fail to participate in training and assessment as required will not be registered.

(2) Network training

1. Accountants can directly log on to the platform with their ID numbers and passwords-course selection-online learning-online assessment-passing the assessment-register for credits, or study and assess through the relevant columns of the official account of Hainan Accounting WeChat.

2. Open the "Hainan Accounting Institute", click on the column of "Online Training for Continuing Education of Accountants in Hainan", link to the platform and learn and assess with reference to the above methods.

(3) Employer training

1. An employer applying for direct credit registration in the Provincial Department of Finance shall meet the following conditions:

(1) is based in Sanya;

(2) There are 20 or more central or provincial administrative institutions, central or provincial state-owned enterprises and other units registered in the provincial registration management department and completed the information collection of accounting personnel in our province;

(3) The actual training content is related to accounting professional knowledge, and the actual training has reached more than 30 hours.

The conditions that the employer should meet for credit registration directly in the Municipal Finance Bureau and Yangpu Finance Bureau are determined by the Municipal Finance Bureau and Yangpu Finance Bureau (hereinafter referred to as "Municipal Finance Bureau"), and the Municipal Finance Bureau can only register the training credits of the employer after reporting the conditions that the employer should meet to the Provincial Department of Finance for the record.

2 credit registration submission materials:

(1) credit registration application form (the paper version is stamped with the applicant's official seal, and the electronic version is sent to Hainan Accounting @163.com);

(2) the roster of accounting personnel participating in the training (the paper version is stamped with the official seal of the applicant, and the electronic version is sent to the mailbox of the Accounting Department of the Provincial Department of Finance). The roster at least contains the names of the trainees, work units, social unified credit codes of work units, contact numbers and ID numbers, and the above information must be consistent with the information collected by accountants before credit registration can be carried out;

(3) Organizing training documents and course arrangement;

(4) A copy of the applicant's social unified credit code certificate;

(five) other materials required by the Provincial Department of Finance.

(4) Training of the subordinate institutions of the Ministry of Finance

Personnel who participate in the training of accounting-related contents of the National Accounting Institute and the accounting industry organizations (associations) under the Ministry of Finance can register their credits directly by the financial department according to the actual training duration, or the accountants can apply for credit deduction on the platform with relevant certification materials. The above-mentioned national accounting institutes and accounting industry organizations (associations) under the Ministry of Finance include: Beijing National Accounting Institute, Shanghai National Accounting Institute, Xiamen National Accounting Institute, China Accounting Institute, China Association of Chief Financial Officers, China Institute of Certified Accountants, China Assets Appraisal Association, etc.

(5) Other forms.

For other forms of accounting continuing education and credit measurement standards, please refer to Articles 13 and 14 of the Implementation Measures. Those who meet the deduction conditions shall be directly handled by the financial department or applied by individuals.

Verb (abbreviation of verb) related explanation

(1) According to the Notice of the General Office of Hainan Provincial People's Government on Printing and Distributing the Catalogue of Cancellation and Exemption of Some Administrative Fees in Hainan Province (Fu Qiong [20 13] 18 1), it will no longer be provided from 20 14 1.

(two) accounting personnel to choose face-to-face training, must study 90 credits at a time, not split learning; Those who have already started classes and studied on the platform may not choose face-to-face training. If you choose the form of continuing education other than face-to-face training and online training to complete all the credits, you can directly complete the credit registration; If you complete some credits, the remaining credits must be studied through online training and passed the exam.

(III) Qualified accountants who participated in the 20021National Accounting Professional and Technical Qualification Examination in our province completed information collection and passed the examination within 2 months from the date of publication of the results, and the Provincial Department of Finance will deduct 90 credits for continuing education in 20021year; If I fail to complete the information collection and pass the examination and approval within the specified time, I will apply for deduction by myself.

(four) accounting personnel shall complete the continuing education in the current year within the time limit specified in this notice. If it is not completed within the time limit, no make-up classes will be arranged in future years. In addition, according to the Notice on Matters Related to Continuing Education of Accounting Professionals in Hainan Province in 2020, starting from 200211,people who have not completed continuing education in the previous year will no longer be arranged to make up lessons.

(five) on the information collection and continuing education of accounting personnel, please consult the accounting management institutions of the financial departments at all levels in our province.

202 1 Continuing Education of Accountants in Sanya, Hainan Entry: Hainan Accounting Society