From the second year of obtaining the accounting qualification certificate, you should participate in the continuing education of the accounting qualification certificate every year, and the time is subject to the time of obtaining the certificate. Participants who fail to take the exam on time may apply for a make-up exam. Generally, if you have not continued education for three consecutive years, your accounting qualification certificate will be cancelled.
Detailed description:
First, the accounting qualification certificate does not need annual inspection. Those who hold accounting certificates begin to participate in continuing education in the year after obtaining the certificate, and the credits obtained from participating in continuing education every year shall not be less than 24 credits.
2. The Measures for the Administration of Accounting Qualification, which came into effect in July of 18, abolished the registration system of accounting qualification certificates and introduced the credit system for continuing education management. The "Measures" stipulate that:
1. Accounting qualification is managed by information. The accounting qualification management institution shall establish an information system for the employment files of certified personnel, and timely record and update the following information of certified personnel: basic information of certified personnel; Accounting work of certified personnel; Change and transfer of registered personnel; The certified personnel shall renew the accounting qualification certificate; Continuing education of certified personnel; Commendation and reward of certified personnel; The holder is punished for violating accounting laws, regulations, rules and accounting professional ethics.
2, the holder should receive continuing education, improve professional quality and accounting professional ethics. Licensed personnel to participate in continuing education to take credit system management. The relevant provisions on the continuing education of certified personnel shall be formulated separately by the Ministry of Finance. Accounting qualification management institutions shall strengthen the supervision and guidance of the continuing education of certified personnel. Units shall encourage and support certified personnel to participate in continuing education, ensure learning time and provide necessary learning conditions.
3. The Ministry of Finance's "Regulations on Continuing Education for Accountants" stipulates that those who have obtained the qualification of accounting practice shall begin to participate in continuing education in the year following the qualification, and obtain the required credits within the specified time. Accounting personnel to participate in continuing education to take the credit system management, to participate in continuing education to get no less than 24 credits each year. The credits obtained by accounting personnel participating in continuing education are valid in the current year and may not be carried forward to the next year.