1, accounting personnel have the right to participate in continuing education and the obligation to receive continuing education. Persons who have obtained the qualification of accounting practice shall begin to participate in continuing education in the year following the qualification, and obtain the required credits within the specified time.
2, accounting personnel to participate in continuing education to take the credit system management, to participate in continuing education to get no less than 24 credits each year. Accounting personnel may voluntarily choose to participate in the forms of continuing education prescribed in these Measures. The credits obtained by accounting personnel participating in continuing education are valid in the current year and may not be carried forward to the next year.
3, accounting personnel continuing education management to implement the registration system. Accounting personnel for continuing education registration, through the following two ways:
(1) After taking part in continuing education and passing the examination or assessment, the accounting personnel shall, within 3 months, go through the registration of continuing education matters with the accounting qualification certificate and relevant supporting materials to the subordinate continuing education management department;
(two) the continuing education management department shall register the continuing education of accountants according to the published continuing education information submitted by the continuing education institution of accountants or the unit where accountants work.
4, continuing education management departments should strengthen the supervision and inspection of continuing education of accounting personnel, and the results of supervision and inspection as one of the basis for accounting personnel to participate in the selection of advanced accounting workers, issued by the honorary certificate of accounting personnel. The administrative department of continuing education shall order the accounting personnel who have not participated in continuing education or have not obtained the required credits to make corrections within a time limit.
Two, the validity period of the accounting qualification certificate. Implement the provisions of the Measures for the Administration of Accounting Qualification of the Ministry of Finance.
1, accounting qualification certificate shall be renewed periodically for 6 years. The holder shall, within 6 months before the expiration of the accounting qualification certificate, fill in the registration form for periodic replacement, and go through the replacement procedures with the valid identity certificate and the original accounting qualification certificate to the accounting qualification management institution.
2. If the date of issuance is before 20 10, 12, 3 1 (inclusive), it shall be renewed before June 30, 20 15; If the issuance date is after 2011(inclusive), it shall be renewed within 6 months before the expiration of the accounting qualification certificate. The validity of the new certificate is calculated from the date of renewal and is valid for 6 years.