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Characteristics and requirements of continuing education of primary accounting
Primary accounting needs continuing education. Accounting continuing education refers to the retraining and re-education of accountants who are engaged in accounting work and have obtained or been employed accounting professional and technical qualifications, so as to improve the political and ideological quality, professional ability and professional ethics of accountants.

Compulsory continuing education

Accounting continuing education is compulsory, strict, on-the-job, hierarchical, massive, large-scale, long-term, periodic, open, practical, social, service, novelty, specialization, modernization and various forms.

Regular annual inspection system

Continuing education implements a regular annual inspection system. According to the relevant regulations, personnel with accounting professional and technical qualifications should participate in continuing education from the year when they obtained accounting professional and technical qualifications, and obtain the required credits within the specified time; Personnel who do not have the professional and technical qualifications of accounting but are engaged in accounting work shall begin to participate in continuing education from the year after they are engaged in accounting work, and obtain the required credits within the specified time.

No longer associated with a certificate.

Although the accounting qualification certificate has been cancelled, its continuing education is no longer linked to the certificate. As long as accountants are engaged in accounting work, they must attend continuing education.