First, the time of continuing education
The duration of continuing education and training for accounting personnel in 20 19 is from June 3rd, 20 19 to February 30th, 20 19. Those who have not completed the continuing education of accounting personnel in the previous year should supplement the corresponding learning assessment content within the specified time and participate in the continuing education of accounting personnel in this year.
Second, the object of continuing education
Persons with accounting professional and technical qualifications within this Municipality, or persons who do not have accounting professional and technical qualifications but are engaged in accounting work.
Personnel with professional and technical qualifications in accounting shall participate in continuing education from the year of obtaining professional and technical qualifications in accounting, and obtain the required credits within the specified time.
Personnel who do not have the professional and technical qualifications of accounting but are engaged in accounting work shall begin to participate in continuing education from the year after they are engaged in accounting work, and obtain the required credits within the specified time.
Third, the content of continuing education.
The content is divided into: enterprises, administrative institutions and public needs. These include:
1. Enterprise level. The contents of study are accounting standards and practices for enterprises, fiscal and taxation laws and regulations, tax-related finance, internal control norms and risk management, investment and financing, and management accounting.
2. Administration. The content of study includes government accounting standards, government accounting system, internal control system of administrative institutions and comprehensive financial reporting system of the government.
3. Public needs. The content of study is the basic knowledge such as laws and regulations, policy theory, professional ethics and technical information that professional and technical personnel should generally master.
Students must have at least 30 hours of study and training, and can take online exams after completing the required hours. If you pass the exam, you can print the training certificate (regarded as filing), and if you fail, you can make up the exam twice, which should be completed within the specified date.
Four. Learning Form and Registration Process
20 19 Continuing education for accountants takes the form of online distance education. Accountants can directly log on to the website of Suqian Finance Bureau, click "Accounting House-Continuing Education" to enter, and can choose "Dongbei University of Finance and Economics" or "Shanghai National Accounting Institute" for training. Those who attend the continuing education of Shanghai National Accounting Institute need to register before they can log in. Login method: Dongbei University of Finance and Economics: ID number+password (original password123456); Shanghai National Accounting Institute: Name+ID number.
The payment operation flow is: after logging in to the selected platform, follow the prompt steps to pay the 20 yuan to the distance education institution. After the online payment is successful, you can directly click to apply for an invoice.
Five, continuing education credit management and calculation methods
1. Credit management. Accounting professional and technical personnel to participate in continuing education to implement credit system management, to participate in continuing education to get no less than 90 credits each year. Among them, 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 in the current year nationwide and may not be carried forward to future years.
2 to participate in the continuing education and training of accounting professional and technical personnel, and pass the examination or assessment, each class hour is converted into 3 credits;
3. Participate in the high-end accounting personnel training organized by the financial department, and pass the examination or assessment, which will be converted into 90 credits;
Participate in the quality improvement project of chief accountants of large and medium-sized enterprises and institutions organized by the Ministry of Finance and the quality improvement project of accounting professionals and technicians in Jiangsu Province organized by the Provincial Department of Finance, and those who pass the examination or assessment will be converted into 90 credits;
⑤ Participate in the training of other high-end accountants organized or recognized by the financial department, and pass the examination or assessment, which will be converted into 90 credits;
6 to participate in the continuing education and training of certified public accountants, asset appraisers and tax agents, and pass the examination or assessment, which is converted into 90 credits.
7 to participate in the accounting professional and technical qualification examination, as well as the examination of certified public accountants, asset appraisers and tax agents, and each pass of a subject examination is converted into 90 credits;
8. Participate in accounting professional meetings organized by continuing education management departments, and convert 10 credits every day;
9 to participate in the accounting degree education recognized by the national education administrative department, and pass the examination or assessment of a certain learning subject in that year, which is converted into 90 credits;
10. Independently undertake accounting research projects of the financial department or its recognized accounting academic groups. If the project is completed, each research project will be converted into 90 credits; In cooperation with others, the first author of each research topic is converted into 90 credits, and the other authors are converted into 60 credits each;
1 1. If accounting papers are published independently in domestic economic and management newspapers with uniform numbers, each paper will be converted into 30 credits; Co-publishing with others, the first author of each paper will get 30 credits, and each other will get 10 credits;
12. If the accounting books are published independently, each accounting book will be converted into 90 credits; Co-publishing with others, the first author of each accounting book is converted into 90 credits, and other authors are converted into 60 credits each;
13. Participate in the accounting knowledge contest organized or recognized by the financial department, and convert 90 credits;
14. Served as the executive judge for the evaluation of senior technical titles in accounting major, with 90 credits converted;
15. Participating in high-end forums, seminars and other accounting activities organized or recognized by the financial department can be converted into 30-90 credits each time according to the content and quality of the activities and the regulations of the activities.
Six, the processing time and method of continuing education credit conversion.
1. Continuing education attended by accounting professional and technical personnel and accounting-related examinations (accounting title examinations) organized by continuing education management departments shall be directly registered by financial departments at or above the county level;
2. Accounting professionals participate in continuing education organized by accounting continuing education institutions or employers, and the financial departments at or above the county level shall register continuing education matters for accounting professionals according to the continuing education information submitted by accounting continuing education institutions or employers;
3. Participate in the education of accounting technical secondary school or above recognized by the national education administrative department, and pass the examination or assessment of a study subject in that year. Accounting professional and technical personnel can apply to the financial department at or above the county level for continuing education registration with relevant certification materials during the year; You can also apply to the financial department at or above the county level for one-time registration of continuing education for several years after graduation with a graduation certificate and relevant certification materials that have passed the examination or assessment within the school year after obtaining professional and technical titles.
4. Personnel who meet the calculation method of continuing education credits, except those who are automatically imported by the financial department, must carry their own accounting qualification certificate and the original and photocopy of relevant valid certificates that can be regarded as conversion of continuing education credits (such as graduation certificates, certificates of various grades, award-winning certificates, etc.). ), and to the local finance bureau accounting department for online information update and stamp confirmation procedures. The filing time is from June 4, 20 19 to February 20, 20 19 (the museum will be closed normally on holidays).
5. The credits obtained from the continuing education of accountants are valid in the current year and may not be carried forward to the next year.
Seven, continuing education management
Accounting personnel who fail to complete continuing education as required shall be dealt with according to the circumstances:
1. If the accountant fails to complete the continuing education in the previous year according to the regulations, he shall make up the credits that he did not take in the previous year after the continuing education in 20 19.
2. Accounting professional and technical personnel cannot complete continuing education and obtain required credits in the current year due to sick leave, work abroad, maternity and other reasons, and shall provide reasonable proof. After the examination and approval of the continuing education management department, the continuing education credits that have not been obtained may be postponed to the next year.
3 accounting professional and technical personnel to participate in continuing education, should be used as the basis for the appointment of accounting professional and technical positions, to apply for senior professional and technical qualifications, to declare and evaluate professional and technical qualifications.
4. Continuing education management departments should strengthen the assessment and evaluation of accounting professional and technical personnel to participate in continuing education, and take the assessment and evaluation results as one of the basis for participating in accounting professional and technical qualification examination or evaluation, selecting advanced accounting workers and selecting high-end accounting talents. , and included in its credit information file.
5. The administrative department of continuing education has the right to order accounting professional and technical personnel who have not participated in continuing education or obtained the required credits. The continuing education and annual filing of accountants will be recorded in the credit files of accountants as the basis for supervision and inspection by the finance and taxation departments, and will be handled according to the Accounting Law and other relevant documents.
20 19 Jiangsu Suqian accounting continuing education website:/