Junior accounting titles need continuing education, and the cumulative time for accounting personnel to receive training (face-to-face teaching) shall not be less than 24 hours per year.

According to Article 10 of the Regulations on Continuing Education of Accountants, the continuing education of accountants is divided into three levels: advanced, intermediate and primary.

(a) the object of continuing education for senior accounting personnel is to obtain or be employed with senior accounting professional and technical qualifications (titles) and accounting personnel with a considerable level;

(two) the object of continuing education for intermediate accounting personnel is to obtain or be employed by intermediate accounting professional and technical qualifications (titles) and have a considerable level of accounting personnel;

(3) The object of continuing education for primary accounting personnel is the accounting personnel who have obtained or been employed with primary accounting professional and technical qualifications (titles), and the accounting personnel who have obtained accounting qualification certificates but have not obtained or been employed with primary accounting professional and technical qualifications (titles).

Provisions on continuing education of accountants.

Article 14 of the Regulations on Continuing Education of Accountants encourages accountants to participate in on-the-job self-study. On-the-job self-study forms include:

(a) to participate in accounting, auditing, financial management, financial management, computerized accounting, specialization of certified public accountants, master of professional accounting (MPAcc) and other relevant professional education recognized by the state;

(2) independently completing accounting research projects approved by financial departments or accounting academic groups at or above the prefecture (city) level or publishing accounting papers in economic newspapers at or above the provincial level;

(three) the system accepts distance education and online training related to accounting business;

(4) Other forms of on-the-job self-study.

The unit where the accounting personnel work shall put forward requirements for on-the-job self-study of accounting personnel and provide necessary conditions.

Questions in the primary accounting examination

(1) multiple choice questions

Question type requirements: Only one of the four alternative answers is correct (1).

(2) Multiple choice questions

Question type requirements: two or more of the four alternative answers are correctly selected (four choices). Choose at least two answers to this question, and get full marks for all of them.

(3) True or False

Question type requirements: 65438+ 0 point for each small question.

(D) Indefinite choice questions

Question type requirements: among the alternative answers to each question, there are one or more correct answers that conform to the meaning of the question. Choose all the correct answers for each question and get full marks.

Through the summary of the above contents, I believe everyone is aiming at "Do primary accountants need further education?" With a certain understanding of this problem, primary accounting needs continuing education. Be sure to follow the process, do a good job in daily work and avoid unnecessary trouble. When dealing with such problems, our financial personnel must be cautious and guard against tax-related risks.