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Where is a good test of tax accounting in Hannan District?
The following is from the Hubei Provincial Department of Finance

The information extracted from various laws and regulations is summarized as follows (I also want to have an annual inspection, and I have been looking for it for a long time. Of course, if you are not from Hubei, there may be some discrepancies, but in principle they are all the same)

The agency that handled it?

The "Accounting Qualification Certificate" is regularly registered every two years, and the specific registration work is organized by the accounting management institution of the financial department at or above the county level. The accounting management institution of the financial department of the county (city, district) is only responsible for reviewing and summarizing the contents of the registration of accounting personnel in this area, and then reporting it to the accounting management institution of the municipal and state financial departments in an Excel spreadsheet for registration. After the "Hubei Accounting Personnel Management Information System" is connected with the accounting management institutions of the financial departments of cities, prefectures and counties (cities), the regular registration of the "Accounting Qualification Certificate" is directly handled by the cities, prefectures and counties (cities).

Go to the certificate issuing authority for registration. For accounting personnel with work units, after completing the form, the accounting department of the subordinate unit will review and seal it. The subordinate unit can concentrate on the accounting management institution of the local financial department for registration, or the individual can go to the accounting management institution of the local financial department for registration. For accounting personnel who have no work unit, after filling out the form, they shall go directly to the accounting management institution of the local financial department for registration.

"Accounting qualification certificate" management according to the administrative divisions to implement the principle of hierarchical management.

"Accounting qualification certificate" management is classified according to the principle of territoriality. The financial departments at or above the county level (including the county level) are responsible for the issuance and management of the "Accounting Qualification Certificate" within their respective administrative areas; The "Accounting Qualification Certificate" issued by the central accounting personnel in Hubei and provincial enterprises and institutions shall be issued and managed by the local financial department; The "Accounting Qualification Certificate" of central and provincial accountants in Chinese enterprises and institutions is issued and managed by the Provincial Department of Finance; "Accounting qualification certificate" is uniformly printed by the Provincial Department of Finance, and the numbering rules are unified.

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Documents? Time limit?

Holders who register regularly according to regulations shall fill in the Registration Form of Accounting Qualification Certificate of Hubei Province (Annex 1) and hold valid certificates of completion of continuing education hours (if there are any changes, valid certificates of changes are required).

What certificates or certificates are required for registration?

2. After May 1 day, 2006, if you attend the continuing education and training of accounting personnel, you can provide the name of the training unit, training time and training content confirmed by the financial department for the record;

3, need to change the academic qualifications, professional and technical qualifications, work units and other matters, to provide relevant certificates or certificates.

Certified personnel engaged in accounting work shall, within 90 days from the date of engaging in accounting work, fill in the registration form, and register with the accounting qualification certificate and the certificate of engaging in accounting work issued by the unit to which they belong. If the certified personnel leave the accounting post for more than 6 months, they shall fill in the registration form and file with the accounting qualification certificate at the original registered accounting qualification management institution.

Registration: the registration of accounting personnel who take up their posts for the first time or leave their posts.

Regular registration: registration of continuing education of certified accountants.

The Accounting Qualification Certificate is registered free of charge every two years. Mainly register whether the certified personnel have completed the content and hours of continuing education as required, and understand the rewards and punishments of the certified personnel and the on-the-job situation.

Personnel who have obtained the Accounting Qualification Certificate are valid for three years from the date of issuance, which can be used as the basis for each unit to appoint accounting personnel, but they cannot enjoy the duties, rights and obligations of on-the-job accounting personnel. When the certified personnel are employed by the unit to engage in accounting work, they should apply by themselves or the unit to which they belong, and go through the registration formalities with the certification authority within 30 days.

When the personnel who have obtained the Accounting Qualification Certificate change due to their work units, academic qualifications and accounting professional and technical qualifications, they shall go through the registration formalities at the issuing authority with valid certificates.

The continuing education of accountants shall be subject to a regular inspection system, in principle, once every two years, combined with the annual inspection of the Accounting Qualification Certificate, and managed in the Accounting Personnel Management System of Hubei Province.

The training unit shall establish training files on the training of accounting personnel, including the file number, training content, training date, accumulated training hours, etc. of the Accounting Qualification Certificate, which shall be verified by the accounting management institution of the financial department and registered in the Accounting Personnel Management System of Hubei Province.

Accounting personnel completed the task of continuing education and training in that year, and the accounting management institution of the local financial department printed and registered on the accounting qualification certificate according to the record of Hubei Accounting Personnel Management System.

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Training institutions?

On the question of where accountants can receive continuing education. Accounting personnel should go to the accounting management institutions of the financial departments at all levels in the province for record management, and receive continuing education in the social accounting training institutions published on the websites of the Provincial Department of Finance and the financial departments at all levels. The training of internal accounting personnel organized by the accounting personnel's unit is valid after being filed and confirmed by the accounting management institution of the financial department at the same level.

There are two forms of continuing education for accountants: organizational training and self-study.

(1) The forms of organizing training include:

1, training organized by the accounting management institution of the financial department;

2, the financial sector accounting management institutions approved the establishment of training points held by the training;

3, approved by the Provincial Department of Finance at or above the provincial level business department held business training;

4. Accepting nationally recognized accounting education in ordinary colleges or adult colleges;

5. Other forms recognized by the accounting management institution of the financial department.

(2) The forms of self-study include:

1, business study and job training organized by departments or units themselves;

2. Undertaking research on accounting professional topics and obtaining research results;

3, to participate in the accounting professional and technical qualification examination at a higher level;

4. Other forms recognized by the accounting management institution of the financial department.

The training forms are:

(1) Accounting-related knowledge and skills training organized by social training institutions, industry and system business departments and social organizations (hereinafter referred to as training units) registered and filed by the accounting management institution of the financial department.

(two) in the financial sector accounting management institutions registered for the record of network distance accounting related knowledge training.

According to the principle of territorial management, the financial departments at all levels in the province manage the accounting training units in the region, and re-clean, confirm and register the accounting training units in this area according to the existing relevant documents, and publicize them to the public online or in an appropriate way.

The "Measures" are applicable to all kinds of accounting professional knowledge training, continuing education and training of accounting personnel, computerized accounting training, etc. organized by the accounting training units and the competent departments of the units where accounting personnel are located, which are approved by the financial departments at all levels. Accounting training units include social organizations, intermediary organizations, vocational education schools approved by the labor and social security departments, and departments engaged in accounting training in ordinary universities and technical secondary schools. The training organized by the competent department in accordance with the regulations includes the training of accounting professionals in the system or industry to carry out accounting professional knowledge and continuing education.

Accounting training units must consciously accept the management of relevant functional departments in accordance with the policies and regulations, consciously cooperate with the inspection and supervision of the management departments, and collect training fees and teaching materials fees in accordance with the regulations, and shall not arbitrarily run classes or collect fees; Accounting training units shall not set up branch training points, and accounting training units in the same city can only apply to a financial institution for filing and registration; The accounting training unit confirmed by the financial department must publish the service commitment letter of this unit.

All accounting training units confirmed by the financial departments at all levels for the record are publicized in the column of "Hubei Provincial Department of Finance Information Network-Financial Management-Hubei Accounting Window" (website:), and the financial departments at all levels supervise and inspect the confirmed accounting training units, set up a "service quality report box" in the training place and announce the report telephone number.

To meet the requirements to undertake the task of continuing education and training of accounting personnel, the accounting management institutions of the financial departments of cities, prefectures, municipalities directly under the Central Government and forest areas shall summarize the training units registered and filed in their respective jurisdictions (Table 3), which shall be uniformly reported to the Provincial Department of Finance for registration and announcement every year1February 3 1 recently.

An accounting training unit under any of the following circumstances will not be confirmed for the record, and its training activities will not be recognized, its training qualification will be cancelled, and it will be announced online and in the media, and it will be punished according to the existing relevant laws and regulations.

(a) for the main purpose of making profits, only charge no classes or charge less classes;

(two) a false training place, with false certificates, certificates to deceive the filing and approval authority;

(three) do not obey the management of the relevant departments, there are twelfth circumstances within a time limit for rectification;

(4) Deceiving candidates with false advertisements, causing adverse effects;

(five) other violations of discipline.

The accounting management institution of the financial department shall take the following regulatory measures for the training units:

1, the local financial department should set up a report mailbox and a report telephone number for the training institutions confirmed by the record;

2, social accounting training units to announce the "service commitment" to the training object;

3, the Provincial Department of Finance for the record to confirm the social accounting training units every year irregularly in the "Hubei Provincial Department of Finance Information Network" publicity;

4. The local financial department shall supervise and inspect the training units confirmed by the record from time to time.

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Relief?

About which accountants do not need to receive training and study in registration. Several forms stipulated in Article 7 of the Interim Measures are regarded as the completion of continuing education hours in the current year or cycle. In grasping, we should pay attention to: first, the identification problem. A valid certificate must be provided by an accountant. For example, those who are receiving academic education should provide a "student ID card" or relevant certificates issued by the school for their major; Those who take the technical qualification examination for accounting must be provided with transcripts or admission ticket numbers and ID cards by reference personnel. To participate in other financial professional and technical qualification examinations, it is necessary to provide qualified certificates issued by the organization and management. Second, those who take the intermediate qualification examination of accounting specialty and CPA examination and pass all the courses at the same time in one year can be regarded as having completed one registration cycle of continuing education hours (i.e. 48 hours).

Accounting personnel who are receiving nationally recognized professional education in accounting in ordinary colleges or adult colleges can offset the training time of that year with the student ID card and the certificate issued by the school on the basis of the examination and confirmation of the accounting management institution of the financial department, and register in the Accounting Personnel Management System of Hubei Province.

Those who meet the following conditions shall be deemed to have completed the continuing education and training hours of the year.

(a) during the year, complete an accounting professional research project recognized by the accounting management institution or accounting academic organization of the financial department at or above the municipal level or publish an accounting academic paper in a journal at or above the provincial level (including the provincial level).

(two) are receiving professional education in accounting, financial management, certified public accountants, auditing and statistics recognized by the state in colleges and vocational schools.

(three) through this year's audit, statistics, economic professional and technical qualifications, certified asset appraiser, certified tax accountant examination, or through the accounting professional and technical qualifications, certified public accountant examination in any subject.

(four) to participate in the city, state, municipality directly under the central government, the financial sector above the forest area to organize the winners of the accounting knowledge contest. The top three winners can be regarded as having completed one cycle of continuing education hours.

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Punishment?

If the holder fails to go through the registration and transfer registration in accordance with the provisions of these measures, the accounting qualification management institution shall order it to make corrections within a time limit; If no correction is made within the time limit, an announcement shall be made.

Holders who do not participate in regular registration shall be announced. Those who fail to register for two consecutive periods shall be deemed to have left their posts automatically and shall be announced.

Its certificate is valid for three years from the date of issuance. If it has not been engaged in accounting work at the expiration of the validity period, and has not participated in the continuing education and annual inspection of accounting personnel, its "Accounting Qualification Certificate" will automatically become invalid.

The Accounting Qualification Certificate is inspected once every two years, which mainly reviews the work performance, compliance with financial regulations and professional discipline, rewards and punishments, continuing education and training, and integrity construction of certified accountants. In any of the following circumstances, the financial department shall not handle the annual inspection and revoke its "Accounting Qualification Certificate":

1, accounting personnel do not act in accordance with the "Accounting Law", lose their principles, neglect their duties, and cause great economic losses to the state or the collective, so they are no longer suitable for accounting work;

2. Failing to participate in the continuing education and training of accounting personnel as required and leaving the accounting post for more than three years;

3. Those who fail to participate in the annual inspection within the time limit.

In accordance with the provisions, the content and hours of continuing education for accounting personnel have not been completed, and the accounting management institution of the financial department and the unit where the accounting personnel are located should urge them to receive continuing education.

1, accounting personnel who have not received education during the year or have not completed the time of continuing education according to the relevant regulations, shall be given a warning without justifiable reasons.

2. Accountants who have not received continuing education for two consecutive years or have not completed the content and hours of continuing education in accordance with relevant regulations for two consecutive years shall not apply for the annual inspection of accounting qualification certificates; May not participate in the accounting professional and technical qualification examination or senior accountant qualification review; May not participate in the selection of advanced accounting workers; The financial department shall not issue honorary certificates for accountants.

3. For accountants who have not received continuing education for three consecutive years or have not completed the contents and hours of continuing education in accordance with the relevant provisions for three consecutive years, the financial department at or above the municipal level (including the municipal level) shall make or propose to cancel their accounting qualification certificates and accounting professional and technical qualifications (titles).

4. An accountant whose accounting qualification certificate, accounting professional technical qualification (title) and accounting post have been cancelled shall not work in an accounting post, and shall not re-take the accounting qualification examination, accounting professional technical qualification (title) examination or review within two years (including two years). If you want to regain the accounting qualification and accounting professional and technical qualification (title) after two years, you must obtain the approval of the financial department at or above the municipal level (including the municipal level) before you can re-participate in the accounting qualification and accounting professional and technical qualification (title) examination or review.

Accounting personnel who fail to participate in continuing education according to the regulations shall be urged to receive continuing education by the accounting management institution of the local financial department and the unit where the accounting personnel work, except for the circumstances listed in Article 9.

(a) for two consecutive years did not receive continuing education or two consecutive years did not complete the continuing education hours in accordance with the relevant provisions of the accounting personnel, shall not apply for accounting qualification certificate registration, shall not participate in this year's accounting work advanced individual selection, and shall be ordered to make corrections within six months, and notify the employing unit, overdue reform, the employing unit shall not hire them to engage in accounting work.

(2) Those who have not received continuing education for two consecutive cycles shall be deemed to have left their posts automatically and shall be announced.

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Annual inspection of professional titles?

At present, the hours of continuing education for accounting personnel are treated as follows:

1, the continuous education time of accounting personnel above intermediate level (including intermediate level) is not less than 68 hours per year, of which the training time is not less than 20 hours per year, and the self-study time is not less than 48 hours per year;

2, junior (including junior) accounting personnel continuing education time accumulated not less than 72 hours a year, including training time accumulated not less than 24 hours a year, self-study time accumulated not less than 48 hours a year.