Certificates are issued by financial departments at all levels, and each accountant must receive a certain period of continuing education every year. Those who have not participated for two or three consecutive years will be punished by qualification examination, annual inspection of accounting certificates, evaluation of first models, etc., until the accounting certificates are revoked and the accounting team is cleared.
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.
Extended data:
Matters to be audited in accounting continuing education: a preliminary examination is conducted every two years (note: Heilongjiang is the first examination every year), mainly to review and 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.
Baidu encyclopedia-accounting continuing education
Baidu encyclopedia-continuing education for accountants
Baidu Encyclopedia-Regulations on Continuing Education of Accountants