According to the regulations of the Ministry of Finance, the participation in continuing education will serve as an important basis for the assessment and employment of accounting professional and technical personnel, and will be included in the personal credit information file. In addition, the intermediate accounting title examination registration has the qualification examination of the completion of continuing education. If continuing education is interrupted, you can't take the intermediate accounting exam.
People who need further education:
1. Accountant with accounting professional and technical qualification certificate: namely, person with primary accounting title, intermediate accounting title or senior accounting title. In other words, as long as you hold the above certificate, you should continue to receive education whether you are engaged in accounting or not. It should be noted that certified public accountants are qualified to practice, and certified public accountants are not included.
2. Accountants who hold accounting qualification certificates and engage in accounting work: The Accounting Law of People's Republic of China (PRC) (20 17) puts forward new requirements for accountants' professional ability and professional ethics. Since then, accounting certificates have officially withdrawn from the historical stage. However, those who already hold an accounting certificate can still use it as proof of accounting ability in the future, but they no longer need to engage in accounting work.
Therefore, accountants who hold accounting certificates and engage in accounting work will need to continue to receive continuing education to ensure that employees have professional ethics and professional quality suitable for their jobs.
3. Other accounting personnel: The above two contents basically include most certified personnel and employees. However, because there is no threshold for the accounting industry after the cancellation of the accounting certificate, there may be undocumented people engaged in accounting work and the above-mentioned certified public accountants who are not included in the accounting professional and technical qualification certificate.