Elementary accounting continuing education forgot to make up accounting continuing education. However, it depends on the area where the accountant is located. In some areas, continuing education can be supplemented, and accountants only need to provide reasonable proof and be approved by the relevant departments to participate in the study of the previous year. In some areas, it is impossible to make up lessons. No matter what caused you to fail to complete your continuing education last year, you are not allowed to make up for it.

Specific provisions of accounting continuing education

According to the provisions of Articles 12 and 13 of the Regulations on Continuing Education of Accounting Professionals and Technicians, accounting professionals and technicians need continuing education, and the annual qualification standard for continuing education credits is 90 points. After obtaining the certificate of primary accounting title, the credits of continuing education in that year can be deducted, and candidates do not need to complete continuing education alone.

Who is the target of accounting continuing education?

According to Article 6 of the Notice on Printing and Distributing the Provisions on Continuing Education for Accounting Professional and Technical Personnel (Caishui 18), the following two types of personnel need to participate in continuing education:

1, a person with accounting professional and technical qualifications. These personnel shall participate in continuing education from the year after obtaining the professional and technical qualification of accounting, and obtain the required credits within the specified time.

2, do not have the professional and technical qualifications of accounting but engaged in accounting work. These personnel shall participate in continuing education from the year after they engage in accounting work, and obtain the required credits within the specified time.

The continuing education of accountants should follow the following principles

1, people-oriented, on-demand teaching. The continuing education of accounting professionals is oriented to accounting professionals, guiding them to update their knowledge, expand their skills, improve their knowledge structure and improve their quality in an all-round way.

2. Highlight key points and improve ability. Grasp the development trend of accounting industry and the basic requirements of accounting professionals, guide accounting professionals to establish the concept of integrity, improve professional ethics and professional quality, and comprehensively enhance their professional ability.

3. Strengthen guidance and innovate mechanisms. Innovate the way of continuing education, improve the quality of continuing education, and form a new pattern of continuing education for accounting professionals and technicians with the planning guidance of government departments, the active participation of social forces and the support and cooperation of employers.