Chapter I General Provisions Article 1 These Provisions are formulated in accordance with the Accounting Law of People's Republic of China (PRC) and other relevant provisions in order to establish and improve the system of continuing education for accountants that meets the requirements of the socialist market economy, standardize the continuing education for accountants and promote the development of accounting work in China. Article 2 The continuing education of accountants is an integral part of accounting management and an important part of the construction of accounting team. Article 3 The continuing education of accountants should be guided by the theory of building Socialism with Chinese characteristics and serve the construction of socialist market economy from the actual needs. Article 4 The main task of continuing education for accountants is to improve their political quality, professional ability and professional ethics, so that their knowledge and skills can be constantly updated, supplemented, expanded and improved. Article 5 The object of continuing education for accountants is on-the-job accountants, including those who have engaged in accounting work in state organs, social organizations, enterprises, institutions and other organizations and obtained accounting certificates. Article 6 Continuing education for accountants is divided into three levels: advanced, intermediate and junior, namely, continuing education for senior accountants, continuing education for intermediate accountants and continuing education for junior accountants.

(a) the object of continuing education for senior accounting personnel includes accounting personnel who have obtained or been employed as senior accounting professional and technical qualifications (titles) and have a considerable level;

(two) the object of continuing education for intermediate accounting personnel includes accounting personnel who have obtained or been employed as intermediate accounting professional and technical qualifications (titles) and have a considerable level;

(3) The objects of continuing education for junior accountants include those who have obtained or been employed in the professional and technical qualifications (titles) of junior accountants and those who have obtained accounting certificates but have not obtained or been employed in the professional and technical qualifications (titles) of junior accountants. Chapter II Contents and Forms of Continuing Education Article 7 The contents of continuing education for accountants shall adhere to the principles of combining reality, paying attention to actual results and applying what they have learned.

The main contents of continuing education for accountants include:

(1) accounting theory and practice;

(2) Financial accounting laws and regulations;

(3) Accounting professional ethics;

(4) Other relevant knowledge;

(5) Other relevant laws and regulations. Article 8 The continuing education of accountants includes two forms: receiving training and self-study.

(1) Training forms include:

1, training organized by the accounting management organization of the finance department;

2, the financial sector accounting management institutions approved the establishment of training points held by the training;

3. Business training organized by the competent department at or above the provincial level;

4. Accepting accounting education recognized by the state in ordinary colleges or adult colleges;

5 other forms recognized by the accounting management institution of the financial department.

(2) The forms of self-study include:

1, business study and job training organized by departments or units themselves;

2. Undertaking research on accounting professional topics and obtaining research results;

3, to participate in the superior accounting professional and technical qualification examination;

4 other forms recognized by the accounting management institution of the financial department. Article 9 The time for continuing education of senior accountants and intermediate accountants shall be no less than 68 hours per year, of which the training time shall be no less than 20 hours and the self-study time shall be no less than 48 hours per year. The continuing education time of junior accountants is not less than 72 hours per year, of which the training time is not less than 24 hours per year and the self-study time is not less than 48 hours per year.

Measures for the conversion of self-study hours required to undertake research on accounting professional topics and participate in the technical qualification examination for accounting majors at the next higher level shall be formulated by the accounting management institutions of the financial departments of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning. Article 10 In any of the following circumstances, the time for continuing education of accountants may be postponed, and the prescribed time for continuing education shall be completed in the next year:

(1) Working abroad for more than six months within one year;

(two) sick leave for more than six months in the year;

(3) bearing;

(4) Other circumstances.

The accounting personnel in the above situation shall submit a written application by the individual, and the unit certificate shall be confirmed after being audited by the accounting management institution of the financial department. Chapter III Organization and Implementation of Continuing Education Article 11 The principle of unified planning and hierarchical management shall be applied to the continuing education of accountants. Article 12 The Ministry of Finance shall be responsible for the management of the continuing education of accounting personnel throughout the country.

(a) to formulate the system, regulations and measures for the continuing education of accounting personnel throughout the country;

(two) to formulate the national accounting personnel continuing education subject guide or training outline;

(3) compiling or recommending textbooks or materials for continuing education of accounting personnel throughout the country;

(four) to organize the continuing education activities of national accountants;

(five) to guide and inspect the continuing education work in various regions. Thirteenth provinces, autonomous regions, municipalities directly under the central government, cities under separate state planning, the finance department (bureau) is responsible for the organization and management of continuing education of accounting personnel in the region.

(a) to formulate measures for the implementation of continuing education for accounting personnel in the region;

(two) to formulate the continuing education plan for accounting personnel in the region, and organize the implementation;

(three) to organize and carry out continuing education activities for accounting personnel in the region;

(4) On the basis of using the national textbooks or materials for continuing education of accountants compiled or recommended by the Ministry of Finance, with the approval of the Ministry of Finance, supplementary textbooks or materials for continuing education of accountants suitable for local characteristics can be compiled or recommended in combination with the actual needs of the region;

(five) to guide and inspect the continuing education work in this area.