The annual examination of accounting certificate is not only a check on the continuing education of accounting practitioners, but also to ensure that accounting practitioners can continuously improve their professional quality and ethics. Every two years, the accounting certificate will be examined annually (friends in Heilongjiang, once a year).

Content and time of continuing education

The contents of the annual examination of accounting certificate include the completion of the required continuing education content and hours. The cumulative training (face-to-face teaching) time of the certified personnel is not less than 24 hours per year.

Unit, education and qualification change

The contents of the annual examination of accounting certificates also include changes in work units, academic qualifications and accounting professional and technical qualifications. Holders need to update this information in a timely manner.

Registration situation

The annual examination of accounting certificate also includes the registration of accounting qualification certificate. Holders need to ensure that their registration information is accurate.

Abide by laws and regulations and professional ethics

The contents of the annual examination of accounting certificates also include observing financial regulations, accounting professional ethics, and performing accounting duties according to law. Holders should always maintain professional ethics.

other terms

The contents of the annual examination of accounting certificates also include other contents stipulated by the financial department. Holders need to understand these regulations and implement them as required.

exceptional case

During the annual examination of the accounting certificate, there are several special circumstances in which the small partners can not participate in the annual examination, but the opportunity is limited to one time. These special circumstances include accounting professionals who have gone abroad for further study, patients who have been hospitalized (more than six months), those who are on maternity leave, and those who do not engage in accounting work after enlisting.

Matters needing attention

During the annual inspection of the accounting certificate, the holder shall carry the Handbook of Continuing Education for Accountants and the Certificate of Computerized Accounting. If there is a lack of continuing education and training registration or qualified registration of accounting computerization, the annual inspection may be in trouble.