The legal basis is:
The Ministry of Finance clearly stipulates in the seventh paragraph of Article 8 of the Notice on Printing and Distributing:
Article 7 The Ministry of Finance shall be responsible for the following matters concerning the management of continuing education of accounting personnel throughout the country:
(a) to formulate a national continuing education plan for accounting personnel;
(2) Formulating a national continuing education system for accountants;
(three) to formulate the focus of continuing education for accounting personnel throughout the country;
(4) Organizing the development, evaluation and recommendation of national key textbooks for continuing accounting education;
(five) the organization of the national accounting personnel continuing education teacher training;
(six) to guide and urge all regions and relevant departments to carry out continuing education for accounting personnel.
Article 8 The financial departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning (hereinafter referred to as provincial financial departments) shall be responsible for the following matters concerning the management of continuing education of accounting personnel in their respective regions:
(a) according to the national accounting personnel continuing education system, formulate measures for the implementation of continuing education for accounting personnel in this region;
(two) according to the national accounting personnel continuing education plan and work priorities, formulate the local accounting personnel continuing education plan and organize its implementation;
(three) to determine the specific responsibilities and authority of the continuing education management of accounting personnel in financial departments at all levels in the region;
(4) Organizing the recommendation of teaching materials suitable for the continuing education of accountants in the local area, or selecting the national key teaching materials for continuing education of accountants developed and recommended by the Ministry of Finance;
(five) to organize the continuing education and training of accounting personnel in the region and the continuing education and teacher training of accounting personnel;
(six) to guide and supervise the continuing education of accounting personnel in the region, and standardize the continuing education and training market for accounting personnel;
(seven) to supervise and inspect the continuing education of accounting personnel.