(a) accounting personnel with professional and technical qualifications and working in our province, unemployed persons with professional and technical qualifications and household registration in Hainan Province or living in Hainan Province, students with professional and technical qualifications and a student status in Hainan Province, and personnel who do not have professional and technical qualifications but are engaged in accounting work in our province. The above personnel are collectively referred to as accounting personnel.

The reimbursement officer (reimbursement accountant) of the administrative institution that implements centralized accounting in our province belongs to the above-mentioned accounting personnel.

Accounting personnel shall participate in continuing education from the year after they engage in accounting work or obtain accounting professional and technical qualifications. Those who are engaged in accounting work and have obtained accounting professional and technical qualifications, the starting year of continuing education shall be determined according to the earlier of the years of engaging in accounting work and obtaining accounting professional and technical qualifications.

(2) Complete the information collection of accountants in Hainan Province and pass the examination.

Second, the continuing education time

(1) Online training time: September 2020 15 to February 1 day;

(2) Face-to-face teaching, employer training and other forms: all year round.

Three. Contents and credits of continuing education

(1) training contents: accounting standards for enterprises, application guidelines for management accounting, government accounting standards, government accounting system, internal control standards for small enterprises, implementation regulations for individual income tax law, supporting guidelines for internal control of enterprises, latest policies and practical cases of tax reduction and fee reduction, etc.

(2) Training credits: 90 credits.

Fourth, the form of continuing education.

Face to face training

1. Accounting personnel should register at face-to-face training institutions or municipal and county finance bureaus to learn about the courses and training schedules of face-to-face training institutions;

2. Face-to-face training institutions or municipal and county finance bureaus complete the application for starting classes in the "Hainan Province Accounting Personnel Continuing Education Network Training Platform" (hereinafter referred to as the "platform") and submit a paper application;

3. Face-to-face training institutions organize training as planned, with a training duration of 30 hours (45 minutes per hour). Participants in face-to-face training need to sign in once every half day and participate in training and assessment as required;

4. After the face-to-face training, the credits will be automatically registered on the platform. Those who fail to participate in training and assessment as required will not be registered.

(2) Network training

1. Accountants can directly log on to the platform with their ID number and password-course selection-online learning-online assessment-passing assessment-credit registration, or they can learn and assess through the relevant columns of "Hainan Accounting" WeChat official account.

2. Open the "Hainan Accounting Institute", click on the column of "Online Training for Continuing Education of Accountants in Hainan", link to the platform and learn and assess with reference to the above methods.

(3) Employer training

1. An employer applying for direct credit registration in the Provincial Department of Finance shall meet the following conditions:

(1) The actual work place is in Haikou;

(2) There are 20 or more central or provincial administrative institutions, central or provincial state-owned enterprises and other units registered in the provincial registration management department and completed the information collection of accounting personnel in our province;

(3) The actual training content is related to accounting professional knowledge, and the actual training has reached more than 30 hours.

The conditions that the employer should meet for credit registration directly in the Municipal Finance Bureau and Yangpu Finance Bureau are determined by the Municipal Finance Bureau and Yangpu Finance Bureau (hereinafter referred to as "Municipal Finance Bureau"), and the Municipal Finance Bureau can only register the training credits of the employer after reporting the conditions that the employer should meet to the Provincial Department of Finance for the record.

2 credit registration submission materials:

(1) application form for credit registration (the paper version is stamped with the official seal of the applicant, and the electronic version is sent to Hainan Accounting @163.com, the mailbox of the Accounting Department of the Provincial Department of Finance);

(2) the roster of accounting personnel participating in the training (the paper version is stamped with the official seal of the applicant, and the electronic version is sent to the mailbox of the Accounting Department of the Provincial Department of Finance). The roster at least contains the name of the training, the work unit, the social unified credit code of the work unit, the contact telephone number and the ID number. The above information must be consistent with the information collected by the accountants before credit registration can be carried out.

(3) Organizing training documents and course arrangement;

(4) A copy of the applicant's social unified credit code certificate;

(five) other materials required by the Provincial Department of Finance.

(4) Training of the subordinate institutions of the Ministry of Finance

In order to give full play to the role of National Accounting Institute and accounting industry organizations (associations) in the development of continuing education, since 20 19, accounting personnel in our province who have participated in the accounting-related training of National Accounting Institute and accounting industry organizations (associations) under the Ministry of Finance can directly register their credits or apply for credit deduction on the platform with relevant supporting materials according to the actual training duration. The above-mentioned national accounting institutes and accounting industry organizations (associations) under the Ministry of Finance include: Beijing National Accounting Institute, Shanghai National Accounting Institute, Xiamen National Accounting Institute, China Accounting Institute, China Association of Chief Financial Officers, China Institute of Certified Accountants, China Assets Appraisal Association, etc.

(5) Other forms.

For other forms of accounting continuing education and credit measurement standards, please refer to Articles 13 and 14 of the Implementation Measures. Those who meet the deduction conditions shall be directly handled by the financial department or applied by individuals.

Verb (abbreviation of verb) Description of related matters

(1) According to the Notice of the General Office of Hainan Provincial People's Government on Printing and Distributing the Catalogue of Cancellation and Exemption of Some Administrative Fees in Hainan Province (Fu Qiong [2065 438+03] 18 1), continuing education in our province will no longer be provided from 20 14 1.

(two) accounting personnel to choose face-to-face training, must study 90 credits at a time, not split learning; Those who have already started classes and studied on the platform may not choose face-to-face training. If you choose the form of continuing education other than face-to-face training and online training to complete all the credits, you can directly complete the credit registration; If you complete some credits, the remaining credits must be studied through online training and passed the exam.

(3) If the annual continuing education credits are not completed within the specified time, they can take the form of continuing education designated by the Provincial Department of Finance in that year and make up before February 3, 2020. From 200211,it is no longer arranged to make up the credits for continuing education in the previous year.

(4) For qualified accountants who have taken the 2020 national accounting professional and technical qualification examination in our province and completed information collection and passed the examination before 65438+February 3 1 in 2020, the Provincial Department of Finance will offset 90 credits of continuing education in 2020; If the information collection is not completed and passed the audit before February 3, 2020, Kloc-0, I will apply for deduction.

(five) on the information collection and continuing education of accounting personnel, please consult the accounting management institutions of the financial departments at all levels in our province.

In 2020, continuing education for accountants in Sanya, Hainan: Hainan Accounting Society.