1. Accounting continuing education time and credit requirements
Accounting personnel in Shantou, Guangdong Province should complete continuing education of not less than 90 credits in 2022, including public compulsory courses of not less than 30 credits, in accordance with the Notice of the Provincial Department of Human Resources and Social Security on Printing and Distributing the Learning Guide of Public Compulsory Courses for Continuing Education of Professional and Technical Personnel in our Province in 2022. Professional subjects are not less than 60 credits. In 2022, Shantou City, Guangdong Province, the deadline for the confirmation of continuing education credits for accountants in public subjects and professional subjects is April 30, 2023. If it is overdue, it will not be replenished.
Those who participate in the accounting education above the technical secondary school recognized by the national education administrative department, such as obtaining the certificate of primary accounting title during their studies at school, do not need to continue their education during their studies at school; Graduation certificate (degree certificate) can be uploaded in the year of graduation to confirm the continuing education credits in the year of graduation.
2. The learning content of specialized courses
In 2022, the contents of continuing education and training for accountants in Shantou City, Guangdong Province are as follows:
(1) The 14th Five-Year Plan for Accounting Reform and Development in Guangdong Province and related contents;
(2) Accounting Law, Measures for the Administration of Accountants, Basic Accounting Work Standards, Accounting Professional Ethics Course and other relevant laws and regulations;
(3) Relevant contents of accounting standards for enterprises, explanations and application guidelines;
(4) The system, interpretation and related contents of government accounting standards;
(5) Relevant contents of internal control norms of administrative institutions;
(6) Accounting Standards for Small Enterprises, Internal Control Standards for Small Enterprises and other related contents;
(seven) management accounting related content;
(eight) the relevant contents of the basic norms of enterprise internal control and supporting guidelines;
(nine) to expand the basic knowledge of business language and general classification standards of enterprise accounting standards;
(10) Relevant contents of accounting information;
(eleven) other contents identified by the financial department at or above the county level.
Accounting professionals and technicians can choose to study related content according to their own needs.
3. The principle of territorial management shall be implemented in the continuing education of accountants.
Accounting personnel shall complete continuing education in accordance with the policy requirements of the financial department of their unit (place of residence). The financial departments of all localities and cities should formulate policies for continuing education of accountants in their respective regions according to regulations, urge accountants to complete information collection as soon as possible, urge teaching institutions and platforms in their respective jurisdictions to realize data docking, register continuing education credits in time, and ensure the smooth development of continuing education of accountants in their respective regions.
The policy of continuing education and credit registration for accounting personnel in Shenzhen shall be formulated separately by the Shenzhen Municipal Finance Bureau.
4. The learning form of continuing education for provincial accountants and the management of credit registration.
Provincial units should urge their accountants to collect information in the "Guangdong Accounting Information Service Platform" (hereinafter referred to as the service platform) and complete continuing education on time. After the accountants complete the information collection on the service platform (if the information collection was completed in the previous year, please update the relevant information), they will continue their education in 2022 or apply for credit deduction on the service platform. The specific operation mode of continuing education and learning for accountants is as follows:
(1) Learning of public compulsory subjects. The learning form of public subjects in the continuing education of accountants in provincial units is distance online learning. Accounting personnel log in to the module of "Service Platform-Business Handling-Continuing Education-Accounting Personnel" and click "Continuing Education-Learning Resources-Public Required Courses" for online learning. Only when accountants complete relevant courses and take exams can they get credits for public compulsory courses.
(2) the study of professional subjects. The learning form of professional subjects of continuing education for accountants in provincial units can be completed by participating in training, publishing papers, passing the technical qualification examination for accounting majors and so on. The relevant matters are hereby supplemented as follows:
1. Complete continuing education by participating in distance online learning, and the learning time shall be no less than 24 hours. Accounting personnel log in to the module of "Service Platform-Business Handling-Continuing Education-Accounting Personnel", click "Continuing Education-Learning Resources-Specialized Courses" in this module, and select a distance training institution to complete the annual specialized course training. (The list of distance training institutions will be published on the accounting information service platform of Guangdong Province after being filed by the financial department. )
2. Complete continuing education by face-to-face teaching, and the face-to-face learning time is not less than 3 days. Qualified face-to-face training institutions are selected by provincial units for training, and the units enter the continuing education files of accounting personnel. Commissioned by institutions of higher learning at or above the provincial level, accounting industry associations and other institutions for face-to-face education, the institutions of higher learning at or above the provincial level and accounting industry associations shall record the face-to-face education institutions and enter credits. Matters related to continuing education management only need to submit electronic materials online, and no paper materials need to be submitted separately.
3. To apply for credit deduction to complete continuing education, you need to submit relevant materials online. For matters that need to be applied by accountants themselves and confirmed by the financial department, accountants log in to the module of "Service Platform-Business Handling-Continuing Education-Accountants", and click "Continuing Education-Credit Transfer Application" in this module to select the corresponding credit application. Relevant materials only need to be submitted electronically online, and no paper materials need to be submitted separately.
5. Accounting continuing education login entrance