The following are detailed policies:
First,? Who is the target of the new continuing education?
1.？ Accounting personnel with professional and technical qualification certificate of accounting. That is, those who hold primary accounting titles, intermediate accounting titles or senior accounting titles (certified public accountants are qualified to practice, not included here) should continue to receive education regardless of whether they are engaged in accounting work or not.
2.？ An accountant who holds an accounting qualification certificate and engages in accounting work. With the promulgation of the new Accounting Law, the cancellation of accounting certificate officially withdrew from the historical stage. Those who already hold an accounting certificate can still be used as proof of accounting ability in the future, but they are no longer used as proof of access. Therefore, those who hold an accounting certificate to engage in accounting work need to continue to receive continuing education.
3.？ Other personnel engaged in accounting work. With the cancellation of accounting certificate, there is no threshold for accounting industry, and both undocumented people and certified public accountants need continuing education.
Second,? 20 18 when does the continuing education start?
According to the practice of previous years, all localities began to carry out continuing education in February, and most areas concentrated in August and September until June 65438+February 3 1 of that year. 20 18 Due to the cancellation of accounting certificate, the new Accounting Law was promulgated and implemented. According to the information released by Tianjin Accounting, the Ministry of Finance is stepping up the revision of the Regulations on Continuing Education of Accountants, studying and defining the scope of accountants, and ensuring the implementation of the new Accounting Law. Therefore, the related work of continuing education in various regions may be postponed until further notice. It is preliminarily estimated that the latest continuing education regulations will be implemented on 20 18. Please pay close attention to the information published by Dongao Accounting Online in official website.
Third,? Why are the new regulations called the strictest in history?
Under the new regulations of continuing education, continuing education is not only aimed at holders of accounting qualification certificates, but also covers almost all holders and accounting practitioners, which is more comprehensive and extensive. As far as the education system is concerned, the new credit management requires accountants to obtain a score of not less than 90 points, participate in the technical qualification examinations of accounting majors such as the junior accountant examination and the registered accountant examination, and pass the examination subjects to credit credits, with wider channels and stricter management; From the perspective of educational function, in order to make continuing education more practical and grounded, we will participate in the evaluation and incentive mechanism of accountants and promote the enthusiasm of accountants to participate in continuing education.
Extended data:
Continuing education is an educational activity for all members of society, especially adults, after school education, and it is an important part of lifelong learning system. As the world economy and society put forward higher requirements for continuing education, the practice field of continuing education has been developing and the research scope has been expanding and deepening. In particular, the concept of lifelong education has been accepted by more and more people, and the position, function and methods of continuing education in the economy and society have been preliminarily understood and practiced, and the scientific research of continuing education has also made great progress.
References:
Ministry of Finance of People's Republic of China (PRC) * * *-Issued Regulations on Continuing Education of Accounting Professionals and Technicians.