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. Credits earned by accountants participating in continuing education are valid nationwide.

The Regulations mentioned that continuing education can take many forms, and stipulated how to convert credits under different forms. For example, article 19

(two) to participate in the professional and technical qualification examination of accounting and auditing, as well as the examination of certified public accountants, certified asset appraisers and certified tax agents, and each pass of the examination is converted into 24 credits;

(three) to participate in accounting education recognized by the administrative department of education of the state, and to pass the examination or assessment of a learning subject in that year, which is converted into 24 credits;

It also stipulates: "The credits obtained by accountants in continuing education are valid in the current year and may not be carried forward to the next year."

Accounting continuing education refers to the regular annual inspection system of accounting qualification certificates. It refers to an accountant who is engaged in accounting work with the goal of improving political and ideological quality, professional ability and professional ethics, and has obtained or been employed as an accountant with professional and technical qualifications (titles).

To make it better adapt to the requirements of the development of socialist market economy, retraining and re-education is an important content of the construction of accounting team, a brand-new undertaking and an arduous and complicated systematic project.

Features: mandatory, strict, on-the-job, hierarchical, long-term, periodic, novel, professional, open, practical, social, service, modernity and polymorphism.

Audit items:

The accounting certificate is tried out for two years (note: Heilongjiang is tried out for one year), mainly to check the following information of the holder:

1, complete the provisions on the content and hours of continuing education for accountants;

2, the work unit, education, accounting professional and technical qualifications have changed;

3. Registration of "Accounting Qualification Certificate";

4. The holder shall abide by financial regulations, accounting professional ethics and perform accounting duties according to law;

5. Other contents stipulated by the financial department. Among them, the accounting qualification certificate holders receive training (face-to-face) for a total of not less than 24 hours each year.

Generally, there will be two-day continuing education training courses every two months; The Ministry of Finance will also send special personnel to check the corresponding number of people participating in continuing education and annual review.