Measures of Heilongjiang Province on Continuing Education of Primary Accounting Certificate
Qingdao Heilongjiang primary accounting certificate needs to start continuing education in the second year after receiving it. The way of continuing education can choose to study in the local finance bureau or the third party, and continuing education is compulsory. An important condition for the appointment of accounting professional and technical positions or the application for evaluation of the qualification at the next higher level is the annual participation of accounting professional and technical personnel in continuing education.
The holder shall receive no less than 90 points in continuing education every year. Among them, professional subjects need to reach two-thirds of the credits.
Subject of continuing education of primary accounting certificate in Heilongjiang Province
1, a public compulsory subject. Including the basic knowledge such as laws and regulations, policy theory, accounting professional ethics and technical information that accountants should generally master.
2. Professional subjects. Accounting personnel, including those engaged in accounting work, should master financial accounting, management accounting, financial management, internal control and risk management, accounting information, taxation, accounting laws and regulations and other related professional knowledge.
Can junior accountants continue their education without examination?
Primary accounting can be exempted from continuing education, and it is not necessary to participate in continuing education of primary accounting in the year when the primary accounting certificate is obtained.
Because you take the national accounting professional and technical qualification examination and other accounting-related examinations, you can get 90 credits for each one you pass or are admitted. On the premise of passing the primary examination or any subject in the primary examination, you can credit the continuing education credits for this year.
Can I take the CPA exam after junior accounting?
You can take the CPA exam after the primary accounting exam, because the threshold of CPA is not high and you don't need to have work experience. The CPA examination is divided into two stages: professional stage and comprehensive stage. The professional examination includes accounting, auditing, financial cost management, economic law, tax law and corporate strategy and risk management. The content of the comprehensive stage examination includes the comprehensive test of professional ability (paper 1) and the comprehensive test of professional ability (paper 2).