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What are the main changes in the introduction of the new regulations on accounting continuing education?
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The accounting professional and technical personnel mentioned in these Provisions include:

(1) Accounting personnel with accounting professional and technical qualification certificates;

(two) accounting personnel who hold accounting qualification certificates and engage in accounting work;

(3) Other accounting personnel engaged in accounting work.

What does this mean? Explain that no matter whether we hold the accounting qualification certificate or not, as long as we are accountants engaged in accounting work, we need to participate in accounting continuing education!

At the same time: take the professional and technical qualification examinations of accounting and auditing, as well as the examinations of certified public accountants, asset appraisers and tax agents, and each pass of one subject will be converted into 60 credits.

In addition, the "Exposure Draft" has expanded the scope of continuing education, and these Provisions shall apply to the continuing education of accounting professionals and technicians of state organs, social organizations, enterprises, institutions and other organizations (hereinafter referred to as employers).

The continuing education of accounting professional and technical personnel shall follow the following basic principles:

(A) people-oriented, according to the needs of teaching. Grasp the development trend of accounting industry and the basic requirements of accounting professional technicians, highlight the improvement of professional competence of accounting professional technicians, guide accounting professional technicians to update their knowledge, expand their skills and improve their ability to solve practical problems.

(2) Focus on key points and improve capabilities. The continuing education of accounting professional and technical personnel is oriented to accounting professional and technical personnel, so as to comprehensively improve the overall quality of accounting professional and technical personnel and further improve their knowledge structure.

(3) Strengthen guidance and innovate mechanisms. On the premise of overall planning, we should make effective use of all aspects of educational resources, guide social educational institutions to participate in the continuing education of accounting professionals and technicians, continuously enrich the contents of continuing education, innovate the ways of continuing education, integrate continuing education resources, improve the quality of continuing education, and gradually form a new pattern of continuing education for accounting professionals and technicians with the guidance of government departments, the active participation of social units, and the support and supervision of employers.

Article 6 A person who has obtained the professional and technical qualification of accounting shall begin to participate in continuing education in the year following the qualification, and obtain the required credits within the specified time.

Article 12 The forms of continuing education for accounting professionals and technicians mainly include:

(a) to participate in the continuing education teacher training, off-the-job accounting training and long-distance network accounting training for accounting professionals and technicians organized by the finance department of the local people's government at or above the county level, the human resources and social security department, the Finance Bureau of Xinjiang Production and Construction Corps and the Human Resources and Social Security Bureau (hereinafter referred to as the continuing education management department);

(two) to participate in the continuing education institutions for accounting professionals and technicians announced by the continuing education management department (hereinafter referred to as continuing education institutions) to organize full-time accounting training and remote network accounting training;

(three) to participate in the off-the-job accounting training and long-distance network accounting training organized by the unit where the accounting professional and technical personnel are located announced by the continuing education management department;

(four) to participate in the national accounting leading personnel training organized by the Ministry of Finance;

(five) to participate in the quality improvement project training for chief accountants of large and medium-sized enterprises and institutions organized by the Ministry of Finance;

(VI) Participating in the training of high-end accounting talents organized by the finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government, the Finance Bureau of Xinjiang Production and Construction Corps (hereinafter referred to as the provincial finance department), the State Organs Administration Bureau and the Central directly under the authority Affairs Administration Bureau (hereinafter referred to as the relevant departments of the central government);

(seven) to participate in the continuing education and training of certified public accountants in China;

(eight) to participate in other forms of training organized by the continuing education management department.

The continuing education management department shall, in accordance with the management authority, regularly publish the names of continuing education institutions or accounting professional and technical personnel and other relevant information.

Article 13 In addition to the forms of continuing education stipulated in Article 12 of these Provisions, the forms of continuing education for accounting professionals and technicians also include:

(a) to participate in the national accounting leading talents examination organized by the Ministry of Finance, and the high-end accounting talents examination organized by the provincial finance department and the relevant departments of the central government;

(two) to participate in the professional and technical qualification examination of accounting and auditing, as well as the examination of certified public accountants, asset appraisers and tax agents;

(three) to participate in the accounting education recognized by the national education administrative department;

(four) to undertake the accounting research topics of the continuing education management department or its recognized accounting academic groups, or to publish accounting papers in economic management newspapers with a unified domestic number (CN);

(5) Publicly publishing accounting books;

(six) to participate in the accounting knowledge contest organized or recognized by the financial department at or above the provincial level, the relevant departments of the central government, and the human resources and social security department at or above the provincial level;

(seven) other forms recognized by the administrative department of continuing education.

Chapter IV Credit Management

Sixteenth accounting professional and technical personnel to participate in continuing education to adopt the credit system management, to participate in continuing education every year to obtain no less than 90 credits, of which, professional subjects are generally not less than two-thirds of the total credits.

The credits obtained by accounting professional and technical personnel participating in continuing education are valid nationwide.

Eighteenth accounting professional and technical personnel to participate in the form of continuing education as stipulated in Article 13 of these Provisions, and the measurement standards for continuing education credits are as follows:

(a) to participate in the national accounting leading talents examination organized by the Ministry of Finance, and the high-end accounting talents examination organized by the provincial finance department and the relevant departments of the central government, and those who are accepted will be converted into 60 credits;

(two) to participate in the professional and technical qualification examination of accounting and auditing, as well as the examination of certified public accountants, asset appraisers and tax agents, and each pass of the examination will be converted into 60 credits;

(three) to participate in the accounting education recognized by the administrative department of education of the state, and pass the examination or assessment of a learning subject in the current year, which is converted into 60 credits;

(four) independently undertake the accounting research projects of the continuing education management department or its recognized accounting academic groups, and each research project is converted into 60 credits; In cooperation with others, the first author of each research topic is converted into 60 credits, and the other authors are converted into 30 credits each;

(five) independent publication of accounting papers in economic and management newspapers with a unified number in China, each paper is converted into 60 credits; Co-published with others, the first author of each paper is converted into 60 credits, and other authors are converted into 30 credits each;

(six) independent public publication of accounting books, each accounting book is converted into 60 credits; Co-published with others, the first author of each accounting book is converted into 60 credits, and the other authors are converted into 30 credits each;

(seven) to participate in the accounting knowledge contest organized by the financial departments at or above the provincial level, the relevant departments of the central government, the human resources and social security departments at or above the provincial level or recognized by them, and the results are qualified or commended, which is converted into 60 credits.

The credits obtained by accounting professional and technical personnel participating in continuing education are valid in the current year and may not be carried forward to the next year.

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