Technical secondary schools can apply for the junior professional title of accounting (they must have the accounting post certificate that has passed the annual examination). In 2007, they registered on11February 2006. The examination time is the third Saturday in May 2007.
Registration for the 2007 National Accounting Professional and Technical Qualification Examination in Jiangsu Province is about to begin.
According to the document spirit of the Office of the Leading Group for the National Accounting Professional Technical Qualification Examination (hereinafter referred to as the National Accounting Examination Office), the Notice on the Examination Schedule of the 2007 National Accounting Professional Technical Qualification Examination (HKCEE [2006] No.45) and the Notice of Jiangsu Provincial Department of Finance and Jiangsu Provincial Personnel Department on the Registration of the 2007 National Accounting Professional Technical Qualification Examination (Su Caikuai [2006] No.68), In 2007, the registration time for the National Accounting Professional and Technical Qualification Examination in Jiangsu Province was from 2006 1 1 month to 1 1 month 30. Candidates are invited to consult the local examination management institutions for specific arrangements. Candidates from subordinate units and provincial units in Nanjing shall register at the districts and counties announced by Nanjing Finance Bureau according to the principle of territoriality. In the May 2007 exam, the grade of the exam was elementary and intermediate.
I. Applicants and Conditions
(1) Basic conditions
Anyone who signs up for the accounting professional and technical qualification examination shall meet the following basic conditions:
1. Adhere to principles and have good professional ethics;
2. Seriously implement the Accounting Law of the People's Republic of China and the unified national accounting system, as well as relevant financial laws, regulations, rules and regulations, without serious violation of financial discipline;
3. Perform job responsibilities and love your job;
4. Have the accounting qualification and hold the accounting qualification certificate.
(two) the accounting professional qualification examination registration conditions
Those who sign up for the primary qualification examination of accounting major and technology must have a high school diploma recognized by the education department in addition to all the basic conditions.
(3) Registration conditions for the intermediate qualification examination of accounting major and technology
Personnel who sign up for the intermediate qualification examination of accounting must meet one of the following conditions in addition to all the basic conditions:
1. Get a college degree and have been engaged in accounting for five years;
2. Obtain a bachelor's degree and have been engaged in accounting for four years;
3. Obtained a double bachelor's degree or graduated from a research class and worked in accounting for two years;
4. Get a master's degree and have been engaged in accounting work for one year;
5. Get a doctorate.
(4) Supplementary explanation of registration conditions
1. Those who have passed the national unified examination and obtained the intermediate and primary qualifications of economics, statistics and auditing, and have the basic conditions, can sign up for the same accounting professional qualification examination.
2. The number of years of accounting work specified in the registration conditions of these Provisions refers to the sum of the accounting work time before and after the applicants obtain the required academic qualifications, and the deadline is before the end of the year of the examination registration year.
Second, the registration time and method
1. Registration time: 2006 1 1 month 10 to1month 30.
2. Registration address: the address designated by the accounting professional and technical qualification examination office where the applicant is located.
3. Registration method:
This year, Nanjing, Suzhou and Changzhou in our province have carried out pilot online registration, and the specific registration methods and procedures will be announced by this website later.
Except Nanjing, Suzhou and Changzhou, other cities have registered in the following ways:
(1) Go to the registration point to get the registration form, registration information card, registration manual and examination book reservation form.
(2) The applicant shall, after being examined and stamped on the "Registration Form" by the employer, bring one registration form, the original ID card, academic certificate, valid accounting qualification certificate and two recent bareheaded one-inch black-and-white photos, register at the designated place and fill in the registration information card accurately.
(3) Intermediate candidates who have qualified subjects in the 2006 annual examination must fill in the examination file number when filling in the registration form, otherwise they will bear the consequences.
Third, the examination subjects and time
Examination date
Primary qualification
Intermediate qualification
May 19
9：00- 1 1：30
Basis of economic law
9：00- 1 1：30
financial management
14：00- 17：00
Primary accounting practice
14：00- 16:30
economic law
May 20(th)
9:00- 12：00
Intermediate accounting practice
Fourth, the certificate is issued. Those who participate in the intermediate qualification examination of accounting specialty and technology can obtain the intermediate qualification certificate of accounting specialty and technology if they pass all the subjects in two consecutive examination years; Those who take the primary qualification examination must pass all the examinations within one examination year before they can obtain the primary qualification certificate of accounting professional technology.
5. Exam books. Exam books are selected and edited by candidates voluntarily by the National Accounting Examination Office and the National Accounting Qualification Evaluation Center.
VI. Others
When candidates from different places register in our province, they should provide the achievement certificate and floppy disk issued by the examination office of the original examination area, and show the original of the relevant certificate.
* * * Central directly under the authority Affairs Bureau, Ministry of Railways, the State Council Organs Affairs Bureau, General Logistics Department of the People's Liberation Army, Logistics Department of the Armed Police Force, Finance Departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, and Finance Bureau of Xinjiang Production and Construction Corps:
In order to implement the "Accounting Law" that "accountants should abide by professional ethics and improve their professional quality. The education and training of accounting personnel should be strengthened ",and the continuing education of accounting personnel should be further promoted. According to the Accounting Law and the Measures for the Administration of Accounting Qualification (Decree No.26 of the Ministry of Finance), the Ministry of Finance has formulated the Regulations on Continuing Education of Accounting Personnel, which are hereby issued, please follow them.
Annex: Provisions on Continuing Education of Accountants
Ministry of Finance of the People's Republic of China
November 20, 2006
Chapter I General Provisions
Article 1 These Provisions are formulated in accordance with the Accounting Law of the People's Republic of China and the Measures for the Administration of Accounting Qualification (Decree No.26 of the Ministry of Finance) in order to promote the scientific, institutionalized and standardized continuing education of accounting personnel, cultivate a high-quality accounting team and improve the professional competence of accounting personnel.
Article 2 The continuing education of accounting personnel must closely combine the requirements of economic and social development and the development of accounting industry, make overall planning, give classified guidance, strengthen services, pay attention to quality, comprehensively promote the construction of accounting talent team, and provide talent guarantee and intellectual support for the development of economy, society and accounting industry.
Article 3 The continuing education of accountants 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 personnel, highlight the improvement of accounting personnel's professional competence, guide accounting personnel 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 accountants is oriented to the accounting team, creating an environment where everyone can be educated and become a talent, and comprehensively improving the overall quality of accountants. At the same time, highlight the training of high-level accounting talents and improve comprehensive ability training, and further improve the talent structure and knowledge structure of accounting team.
(3) Strengthen guidance and innovate mechanisms. On the premise of overall planning, we should make effective use of all educational resources, guide social educational institutions to participate in the continuing education of accounting personnel, constantly innovate the content of continuing education, improve the way of continuing education, improve the quality of continuing education, and gradually form a new pattern of continuing education for accounting personnel with the planning guidance of government departments, the active participation of social educational institutions, and the support and supervision of employers.
Chapter II Management System
Article 4 The Ministry of Finance shall be responsible for the management of the continuing education of accounting personnel throughout the country.
(a) to formulate the national continuing education plan for accounting personnel;
(2) Formulating a national continuing education system for accountants;
(three) to formulate the national continuing education program for accounting personnel;
(4) Organizing the development, evaluation and recommendation of national key textbooks for continuing education of accountants;
(five) to organize the national training of senior accountants and the training of continuing education teachers for accountants;
(six) to guide and supervise the continuing education of accounting personnel in various regions and relevant departments.
Article 5 The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning shall be responsible for the organization and management of continuing education for accounting personnel in their respective regions.
(a) according to the national accounting personnel continuing education system, formulate measures for the implementation of continuing education for accounting personnel in this region;
(two) to formulate the continuing education plan for accounting personnel in the region and organize their implementation;
(three) to determine the specific responsibilities and management authority of the local financial departments at all levels for the continuing education of accounting personnel;
(4) Organizing to recommend textbooks suitable for continuing education of accountants in the local area, or selecting the national key textbooks for continuing education of accountants developed and recommended by the Ministry of Finance;
(five) to organize the training of all kinds of accounting talents and the training of continuing education teachers for accounting personnel in the region;
(six) to guide and supervise the continuing education of accounting personnel in the region and standardize the accounting training market.
Article 6 The directly under the authority Affairs Bureau of the Central Committee, the the State Council Organs Affairs Bureau, the Ministry of Railways, the Logistics Department of the Chinese People's Armed Police Force and the General Logistics Department of the China People's Liberation Army (hereinafter referred to as the central competent unit) shall be responsible for the organization and implementation of the continuing education of accounting personnel of the central units in Beijing, the railway system, the Chinese People's Armed Police Force system and the China People's Liberation Army system respectively.
The responsibility of the central competent unit to organize the continuing education of accounting personnel shall be implemented by referring to Article 5 of these Provisions.
Article 7 The unit where accounting personnel work is responsible for organizing and urging accounting personnel of the unit to participate in continuing education.
The unit where the accounting personnel work shall follow the principle of combining education, assessment and use, support, supervise and organize the accounting personnel of the unit to participate in continuing education, ensure the study time and provide necessary learning conditions.
Chapter III Object of Continuing Education
Article 8 Accounting personnel shall have the right to participate in continuing education and the obligation to receive continuing education.
Article 9 The object of continuing education for accounting personnel is those who have obtained and held accounting qualification certificates.
Article 10 The continuing education of accountants is divided into three levels: advanced, intermediate and junior.
(a) the object of continuing education for senior accounting personnel is to obtain or be employed with senior accounting professional and technical qualifications (titles) and accounting personnel with considerable level;
(two) the object of continuing education for intermediate accounting personnel is to obtain or be employed by intermediate accounting professional and technical qualifications (titles) and accounting personnel with considerable level;
(3) The object of continuing education for junior accountants is the accountants who have obtained or been employed with the professional and technical qualifications (titles) of junior accountants, and the accountants who have obtained the qualification certificate of accounting practice but have not obtained or been employed with the professional and technical qualifications (titles) of junior accountants.
Article 11 The cumulative time for accounting personnel to receive training (face-to-face instruction) every year should not be less than 24 hours.
If an accountant is unable to complete the training time in the current year due to sick leave, overseas work, childbirth and other reasons, he/she can provide reasonable proof, and his/her participation in continuing education can be postponed to the next year after being examined and confirmed by the local financial department or the central competent unit under centralized management (hereinafter referred to as the continuing education management department).
Chapter IV Contents and Forms of Continuing Education
Article 12 The contents of continuing education for accountants mainly include accounting theory, policies and regulations, professional knowledge, skills training and professional ethics.
(a) continuing education in accounting theory, focusing on strengthening the training of basic accounting theory and applied theory, and improving the ability of accounting personnel to guide practice with theory;
(2) Continuing education on policies and regulations, focusing on strengthening the training of accounting laws and regulations and other relevant laws and regulations, and improving the ability of accounting personnel to manage their finances according to law;
(3) Business knowledge training and skills training, focusing on strengthening the professional knowledge and training in business management, internal control, informatization, etc. necessary to perform post duties, so as to improve the practical working ability and business skills of accounting personnel;
(4) Continuing education of professional ethics, focusing on strengthening the training of accounting professional ethics and improving the professional ethics level of accounting personnel.
Thirteenth accounting personnel in the form of continuing education to receive training. On-the-job self-study is an important supplement to the continuing education of accountants.
Accounting personnel may voluntarily choose to participate in the forms of training recognized by the competent department of continuing education:
(a) to participate in the accounting training organized by the continuing education institution for accounting personnel, which has been filed and announced by the competent department of continuing education;
(two) to participate in the continuing education teacher training and accounting training organized by the competent department of continuing education for accounting personnel;
(three) to participate in the off-the-job training of accounting organized by the unit where the accounting personnel work;
(four) to participate in accounting, auditing, statistics, economic professional and technical qualification examinations, as well as certified public accountants, certified asset appraisers and certified tax agents;
(five) other forms recognized by the competent department of continuing education.
The competent department of continuing education shall, in accordance with the management authority, regularly publish the names of continuing education institutions for accounting personnel and other relevant information.
Fourteenth to encourage accountants to participate in on-the-job self-study. On-the-job self-study forms include:
(a) to participate in ordinary colleges or adult colleges accounting, auditing, financial management, financial management, computerized accounting, specialization of certified public accountants, master of professional accounting (MPAcc) and other countries recognized the relevant professional education;
(2) Independent completion of accounting research projects approved by financial departments or accounting academic groups at or above the prefecture (city) level or publication of accounting papers in economic newspapers at or above the provincial level;
(3) systematically receiving distance education and online training related to accounting business;
(4) Other forms of on-the-job self-study.
The unit where the accounting personnel work shall put forward requirements for on-the-job self-study of accounting personnel and provide necessary conditions.
Fifteenth to carry out the continuing education of accounting personnel should be based on the characteristics of accounting personnel, comprehensive use of teaching methods such as lecture, research, case, simulation, experience, etc., to improve the training effect and quality.
Article 16 Promote online education, distance education and audio-visual education, and improve the information level of continuing education, teaching and management of accountants.
Chapter V Continuing Education Institutions
Seventeenth to strengthen the construction of accounting personnel continuing education institutions, and build a clear division of labor, complementary advantages, reasonable layout, orderly competition of accounting personnel continuing education network. Give full play to the role of educational resources such as National Accounting Institute, China Accounting Correspondence School, accounting academic groups, financial departments at or above the county level and accounting personnel training bases (centers) of central competent units in the continuing education of accounting personnel, and encourage and guide social educational institutions such as universities and research institutes to participate in the continuing education of accounting personnel.
Eighteenth accounting personnel continuing education institutions must meet the following conditions at the same time:
(1) Having teaching places and facilities suitable for undertaking training work;
(2) Having a team of teachers and management force suitable for undertaking the training work;
(three) to be able to complete the training tasks undertaken and ensure the quality of training.
Nineteenth accounting personnel continuing education institutions should improve the training methods, scientifically set the training content, strengthen the teaching management and improve the teaching level according to the unified planning of accounting personnel continuing education.
Chapter VI Teachers and Teaching Materials
Article 20 Teachers engaged in the continuing education of accountants should have good professional ethics, high theoretical and policy level, solid professional knowledge base, certain practical work experience, master modern education and training theories and methods, and be competent in teaching and scientific research.
(a) the teaching staff who undertake the task of continuing education for senior accountants should generally have the title of professor, senior professional and technical qualifications, or be experts with corresponding level.
(two) the teaching staff who undertake the task of continuing education for intermediate accounting personnel should generally have the title of associate professor or above, senior professional and technical qualifications, or be experts with corresponding levels.
(3) Teaching staff who undertake the task of continuing education for junior accountants should generally have the title of lecturer or above, the professional and technical qualification of intermediate or above, or be experts with corresponding level.
Twenty-first to strengthen the construction of continuing education textbooks for accounting personnel, and gradually form a continuing education textbook system for accounting personnel to meet the needs of continuing education for accounting personnel at different levels.
Twenty-second adhere to the development and utilization of continuing education teaching materials for accounting personnel, so as to separate editing and reviewing. Strengthen the pertinence and practicability of teaching material development. Advocate the socialization of the development of continuing education teaching materials for accountants, and encourage competent departments and units in the society to participate in the compilation of continuing education teaching materials for accountants in accordance with the unified outline of continuing education for accountants.
Twenty-third continuing education management departments should strengthen the management and supervision of the compilation, evaluation, recommendation, publication, distribution and use of continuing education textbooks for accountants.
Twenty-fourth accounting personnel to participate in continuing education voluntarily choose accounting personnel continuing education teaching materials.
No department, unit or individual may forcibly sell or tie-in training materials to accounting personnel.
Chapter VII Assessment and Inspection
Twenty-fifth continuing education departments should strengthen the assessment of accounting personnel to participate in continuing education, and take the assessment results as one of the basis for selecting advanced accounting workers and issuing honorary certificates of accounting personnel.
The competent department of continuing education shall urge the accounting personnel who have not participated in continuing education or completed the training time as required to receive continuing education; Those who still do not participate in continuing education without justifiable reasons can be announced to the public in an appropriate way.
Twenty-sixth accounting personnel units should take the accounting personnel's participation in continuing education as one of the basis for accounting personnel's appointment and promotion.
Twenty-seventh accounting personnel continuing education shall be subject to registration management. Accounting personnel shall, after receiving training as required, passing the examination and obtaining relevant certificates, register continuing education matters with the competent department of continuing education within 90 days with the "Qualification Certificate for Accounting Personnel" and relevant certificates.
The competent department of continuing education shall strengthen the construction of accounting personnel's business files and credit files, and truthfully record the continuing education of accounting personnel.
Article 28 The competent department of continuing education shall regularly inspect and evaluate the continuing education of accountants in continuing education institutions, and announce the inspection and evaluation results to the public in an appropriate way.
Twenty-ninth accounting personnel continuing education institutions in any of the following circumstances, the continuing education department shall order rectification within a time limit; If no correction is made within the time limit, it shall be notified by the competent department of continuing education:
(a) to recruit students by means of falsehood or fraud;
(two) in the name of continuing education for accountants, organize domestic and foreign public travel or other high-consumption activities;
(3) Issuing academic qualifications or degree certificates, qualification certificates or training certificates without authorization in violation of relevant state regulations;
(four) other acts in violation of the provisions.
Thirtieth departments in charge of continuing education shall include the continuing education of accounting personnel in all units in the inspection of the implementation of the Accounting Law and the inspection of accounting qualifications.
Chapter VIII Supplementary Provisions
Article 31 The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the directly under the authority Affairs Bureau of the Central Committee, the the State Council Organs Affairs Bureau, the Ministry of Railways, the Logistics Department of the Chinese People's Armed Police Force and the General Logistics Department of the China People's Liberation Army may formulate specific implementation measures in accordance with these Provisions and report them to the Ministry of Finance for the record.
Article 32 The Ministry of Finance shall be responsible for the interpretation of these Provisions.
Article 33 These Provisions shall come into force on 1 month 1 day, 2007. Interim Provisions on Continuing Education of Accountants promulgated by the Ministry of Finance 1998 1 23 (No.4 of Caihui Zi [1998]) and issued by the Ministry of Finance199810/9.