Article 1 In order to standardize the continuing education of accounting professionals, safeguard their legitimate rights and interests, and continuously improve their quality, these Provisions are formulated in accordance with the Accounting Law of People's Republic of China (PRC) and the Provisions on Continuing Education of Accounting Professionals (Ministry of Human Resources and Social Security Decree No.25).
Article 2 These Provisions shall apply to the continuing education of personnel with accounting professional and technical qualifications of state organs, enterprises, institutions, social organizations and other organizations (hereinafter referred to as units), or personnel engaged in accounting work without accounting professional and technical qualifications (hereinafter referred to as accounting professional and technical personnel).
Article 3 The continuing education of accounting professionals and technicians should closely combine the requirements of the development of economy, society and accounting industry, focus on capacity building, highlight pertinence and practicality, and give consideration to systematicness and foresight, so as to provide talent guarantee and intellectual support for the development of economy, society and accounting industry.
Legal basis: Regulations on Accounting Continuing Education
Article 4 The continuing education of accounting professionals and technicians shall follow the following basic principles:
(A) people-oriented, according to the needs of teaching. The continuing education of accounting professionals is oriented to accounting professionals, guiding them to update their knowledge, expand their skills, improve their knowledge structure and improve their quality in an all-round way.
(2) Focus on key points and improve ability. Grasp the development trend of accounting industry and the basic requirements of accounting professionals, guide accounting professionals to establish the concept of integrity, improve professional ethics and professional quality, and comprehensively enhance their professional ability.
(3) Strengthen guidance and innovate mechanisms. Coordinate educational resources, guide social forces to participate in continuing education, constantly enrich the content of continuing education, and innovate the way of continuing education.
Improve the quality of continuing education and form a new pattern of continuing education for accounting professionals and technicians with the guidance of government departments, the active participation of social forces and the support and cooperation of employers.
Article 5 The employing unit shall guarantee the right of accounting professionals and technicians to participate in continuing education.