The continuing education of basic accounting needs public subjects and professional subjects, among which the contents of public subjects include basic knowledge such as laws and regulations, policy theory, accounting professional ethics and technical information that accountants should generally master. Professional subjects include: financial accounting, management accounting, financial management, internal control and risk management, accounting informatization, finance and taxation, accounting laws and regulations, enterprise standard system, government accounting standard system and other relevant professional knowledge that accountants should master in accounting work.

What are the ways of continuing education?

1. Participate in online or face-to-face courses in social training institutions publicized in "Accounting Personnel Information Management System-Notice Announcement";

2. Participate in professional training organized by competent municipal and district departments (head offices) with training conditions;

3. Participate in all kinds of accounting professional and public subject related training organized by the finance department or the human resources and social security department;

4. Participate in the accounting knowledge contest organized by the local finance bureau;

5. Other ways to transfer continuing education credits.

The above-mentioned ways of continuing education are different in each region, and candidates need to follow the announcement issued by the local finance bureau.

What is the standard of continuing education?

The accounting professional and technical personnel in this Municipality shall participate in continuing education and implement credit system management, and the accounting personnel shall obtain no less than 90 credits in continuing education every 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 current year nationwide, and cannot be replenished in the previous year or carried forward to the next year.

What is a junior accountant?

Primary accounting refers to the primary accounting title, that is, assistant accountant. The primary accounting examination, also known as the primary accounting professional and technical qualification examination, is an examination with unified organization, unified examination time, unified proposition and unified qualification standard throughout the country. In addition to primary accounting, there are intermediate accounting and senior accounting in the accounting professional technical qualification examination.