1. According to the regulations, certified public accountants should continue their education every year, and the continuing education of non-practicing members should not be less than 40 hours in each calendar year (10/day to February 3 1 day 1 day).
According to the continuing education system of certified public accountants in China, the continuing education of certified public accountants is an assessment cycle every two years, and the continuing education received in each assessment cycle shall not be less than 80 hours, and shall not be less than 30 hours in any year.
In this way, certified public accountants have to receive continuing education every year, and their management is more strict.
2. The continuing education time of senior and intermediate accountants shall be no less than 68 hours per year, of which the training time shall be no less than 30 hours per year; The time of continuing education for junior accountants is not less than 72 hours per year, of which the time of receiving training is not less than 35 hours per year.
3. The calculation of training time is based on the actual teaching time. Those who have received multiple trainings in that year can be calculated cumulatively, but not across years.
The training content that the accounting personnel designated by the Ministry of Finance must complete in that year, regardless of whether the continuing education time of accounting personnel in that year meets the requirements, all need to receive training.
4, accounting personnel in any of the following circumstances, the continuing education time can be postponed to the next year:
Working abroad for more than 6 months during the year; Fertility; Sick leave exceeds 6 months during the year; Leave the place where the unit is located for more than 6 months due to business trip, study, attachment exercise and other reasons. During the year; Other circumstances.
To sum up, after passing the CPA exam, continuing education should be carried out every year. After passing the exam, CPA can enter the accounting firm and have two years of independent audit experience before applying for CPA.
If you choose not to join the firm, you can join the Institute of Accountants first and become a non-practicing member. Non-practicing members have to participate in continuing education after joining, so that their qualifications can be retained permanently. Otherwise, the certificate will be invalid after 5 years.
The above is the relevant information of continuing education for certified public accountants. I hope all candidates will read it carefully! The note-taking exam in 2020 has all ended, and the results are expected to come out in the middle and late February of 12, so you can continue to pay attention to the latest information!