When the primary accounting certificate does not need continuing education, those who pass any subject or pass the examination can be converted into 90 credits.
Relevant regulations on continuing education of primary accounting
According to the "Regulations on Continuing Education for Accounting Professional and Technical Personnel" issued by the Ministry of Finance, those who have accounting professional and technical qualifications in state organs, enterprises, institutions and social organizations, or those who do not have accounting professional and technical qualifications but are engaged in accounting work, all need to participate in continuing education. Accounting professional and technical personnel have the right to participate in continuing education and the obligation to receive continuing education.
Participate in the national accounting professional and technical qualification examination and other accounting-related examinations, such as junior accounting titles, intermediate accounting titles and senior accounting titles. Every student who passes the exam or is admitted will be converted into 90 credits. Therefore, those who pass the primary accounting examination will continue their education and study from the following year.
Problems needing attention in continuing education of junior accountants
1. When organizing the continuing education of accounting personnel, the management department shall truthfully record the time of continuing education of accounting personnel and the results of personal assessment. Some enterprises will be assessed according to continuing education, which may affect promotion and salary increase.
2. Candidates who participate in continuing education must complete the number of hours of continuing education and meet the standards of continuing education stipulated by the state.
3, to participate in the national administrative department of continuing education approved by the accounting professional education above secondary school, other qualifications are not allowed to participate in the corresponding continuing education.
Contents of continuing education for junior accountants
The content of continuing education for junior accountants is divided into public demand subjects and professional subjects.
Public subjects include basic knowledge such as laws and regulations, policy theory, professional ethics and technical information that professional and technical personnel should generally master.
Professional subjects include financial accounting, management accounting, financial management, internal control and risk management, accounting informatization, accounting professional ethics, finance and taxation, accounting laws and regulations and other relevant professional knowledge that accounting professionals and technicians should master in accounting work.
The Ministry of Finance and the Ministry of Human Resources and Social Security shall, according to the competency framework of accounting professional and technical personnel, regularly publish public subject guides and professional subject guides for continuing education to guide the contents of continuing education for accounting professional and technical personnel. Continuing education personnel can study according to relevant guidelines and obtain corresponding continuing education credits.
Junior accounting personnel to participate in continuing education, the implementation of credit system management, professional subjects are generally not less than two-thirds of the total credits, not less than 90 credits per year. The credits obtained by junior accounting professional and technical personnel participating in continuing education are valid in the current year nationwide and may not be carried forward to future years.