Accounting continuing education, that is, the "Accounting Qualification Certificate", implements a regular annual inspection system. 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.
Exemption from inspection:
During the annual examination of accounting certificate, the following personnel may not participate in the annual examination if they can provide the following valid certificates, and can only participate once at most.
1, majoring in accounting.
2, hospitalized patients (more than six months).
3. People on maternity leave.
4. Non-accounting personnel after enlistment.
5. Other special circumstances.
When the accounting certificate is inspected annually, in principle, it is required to issue a continuing education manual for accounting personnel and a certificate of accounting computerization. It is required that the annual accounting certificate can only be issued after continuing education and training of accountants and qualified registration of computerized accounting, otherwise it will not be issued.