The continuing education time of senior and intermediate accountants is not less than 68 hours per year, of which the training time is not 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.
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.
Accounting personnel in any of the following circumstances, the time of continuing education 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.
Extended data
Registration materials
1. Registered as a practicing member (i.e. signed certified public accountant): A certified public accountant who has passed the qualification examination and has been engaged in auditing business in China for more than 2 years may apply for registration as a practicing member (i.e. signed certified public accountant) by submitting the following materials to the provincial association of certified public accountants where the accounting firm is located:
(a) the application form for the registration of certified public accountants;
(2) A copy of the general qualification certificate of the national unified examination for certified public accountants;
(3) Certificates issued by two certified public accountants that the registered applicant has been engaged in auditing business for more than 2 years;
(4) A copy of the employment contract signed with the accounting firm;
(5) Valid identity certificate or copy of identity certificate (foreigners should submit copies of passports and visas, and residents of Hong Kong, Macao Special Administrative Region and Taiwan Province Province should submit copies of their identity certificates in Hong Kong, Macao Special Administrative Region and Taiwan Province Province and copies of passports issued by the exit-entry administration department of China instead of this material);
(six) a copy of valid personnel file certificate or retirement certificate (foreigners and residents of Hongkong, Macao Special Administrative Region and Taiwan Province Province should submit a copy of employment certificate issued by the labor administrative department of China instead of this material).
2. Registered as a non-practicing member: A person who has passed the CPA qualification examination but has not been engaged in auditing business for more than 2 years in China may apply for registration as a non-practicing member by submitting the following materials to the provincial institute of certified public accountants that has obtained the general qualification certificate:
(a) the application form for the registration of certified public accountants;
(2) A copy of the general qualification certificate of the national unified examination for certified public accountants;
(3) Valid identity certificate or copy of identity certificate (foreigners should submit copies of passports and visas, and residents of Hong Kong, Macao Special Administrative Region and Taiwan Province Province should submit copies of their identity certificates in Hong Kong, Macao Special Administrative Region and Taiwan Province Province and copies of passports issued by the exit-entry administration department of China instead of this material).
Baidu encyclopedia-certified public accountant
Baidu Encyclopedia-Interim Measures for Continuing Education of Accountants in Central State Organs