Measures of Luoyang Municipality on Continuing Education of Primary Certificate
The continuing education of primary accounting certificate requires the holder to choose the ways and methods of continuing education independently from July to February every year. 90 credits is the minimum credit for everyone to participate in continuing education every year, and the professional subjects are not less than two-thirds of the total credits. The credits for continuing education are only valid in the current year and cannot be carried forward to the following year.
Contents of Continuing Education of Primary Accounting in Luoyang City
1, a public compulsory subject. Including the basic knowledge such as laws and regulations, policy theory, accounting professional ethics and technical information that accountants should generally master.
2. Professional subjects. Accounting personnel, including those engaged in accounting work, should master financial accounting, management accounting, financial management, internal control and risk management, accounting information, taxation, accounting laws and regulations and other related professional knowledge.
Can I take the tax accountant exam after obtaining the primary accounting qualification?
After obtaining the primary accounting qualification, you can take the tax accountant certificate. Registration for tax agent examination requires not only academic qualifications, but also certain working years. Many people generally work while studying. On the premise of mastering the basic knowledge, the working years have also reached the requirements. At this time, the chances of re-registration are great. Subject 5 of tax accountant examination includes tax law (1), tax law (2), tax-related service practice, financial accounting and tax-related service-related laws. The qualified scores of all five subjects are 84, with full marks 140. The results are valid for 5 years and the exemption period is 4 years. After successfully obtaining the tax agent certificate, the employment scope has a new choice on the basis of the original accounting, which can be in tax agency, tax consultation, tax consultant and so on.