In order to standardize the continuing education of accounting professionals, protect the legitimate rights and interests of accounting professionals, and continuously improve the quality of accounting professionals, these Provisions are formulated in accordance with the Accounting Law of People's Republic of China (PRC) and the Provisions on Continuing Education of Accounting Professionals (Ministry of Human Resources and Social Security Decree No.25).

application area

These Provisions shall apply to the continuing education of personnel with accounting professional and technical qualifications in state organs, enterprises, institutions and social organizations, or those who do not have accounting professional and technical qualifications but are engaged in accounting work (hereinafter referred to as accounting professional and technical personnel).

Educational principles

The continuing education of accounting professional and technical personnel should closely combine the requirements of the development of economy, society and accounting industry, focus on capacity building, highlight pertinence and practicality, give consideration to systematicness and foresight, and provide talent guarantee and intellectual support for the development of economy, society and accounting industry.

Educational principles

The continuing education of accounting professionals and technicians should follow the following basic principles: (1) People-oriented, teaching students in accordance with their aptitude. (2) Focus on key points and improve ability. (3) Strengthen guidance and innovate mechanisms.

Employer support

The employing unit shall guarantee the right of its accounting professional and technical personnel to participate in continuing education.