It can be seen from the above that the cancellation of the accounting qualification management system is a foregone conclusion. After the cancellation of accounting qualification, we should strengthen the continuing education of accounting personnel engaged in accounting work!
The Regulations on Continuing Education for Accounting Professionals (Draft for Comment) points out that all partners with accounting certificates and other partners engaged in accounting work need to participate in continuing education. Details are as follows:
The accounting professional and technical personnel mentioned in these Provisions include:
(a) accounting personnel with accounting professional and technical qualification certificates;
(two) accounting personnel who hold accounting qualification certificates and engage in accounting work;
(3) Other accounting personnel engaged in accounting work.
What does this mean? Explain that no matter whether you hold the accounting qualification certificate or not, as long as you are engaged in accounting work, you need to participate in accounting continuing education!
At the same time, accounting professional and technical personnel take the credit system to participate in continuing education, and the credits obtained by participating in continuing education every year shall not be less than 90 credits, of which professional subjects are generally not less than two-thirds of the total credits.
Participate in the professional and technical qualification examination of accounting and auditing, as well as the examination of certified public accountant, asset appraiser and tax agent, and each subject will be converted into 60 credits.
In addition, the "Exposure Draft" has expanded the scope of continuing education, and this provision is applicable to the continuing education of accounting professionals and technicians of state organs, social organizations, enterprises, institutions and other organizations (hereinafter referred to as employers).
Therefore, in the face of the reform of the accounting industry, it is the last word to prepare for the professional and technical qualification examination in advance!