Personnel with accounting professional and technical qualifications in the administrative organs, enterprises, institutions, social organizations and other organizations of this province, or those who do not have accounting professional and technical qualifications but are engaged in accounting work (hereinafter referred to as "accounting professional and technical personnel") shall participate in the continuing education of accounting professional and technical personnel in 2020.
Persons with accounting professional and technical qualifications shall participate in continuing education from the year after obtaining accounting professional and technical qualifications, and those who do not have accounting professional and technical qualifications but engage in accounting work shall participate in continuing education from the year after engaging in accounting work.
Second, the content of continuing education
The contents of continuing education for accounting professionals and technicians include public compulsory subjects and professional subjects. Public subjects include basic knowledge such as laws and regulations, policy theory, professional ethics and technical information that professional and technical personnel should generally master; Professional subjects include financial accounting, management accounting, financial management, internal control and risk management, accounting informatization, accounting professional ethics, finance and taxation, accounting laws and regulations and other relevant professional knowledge that accounting professionals and technicians should master in accounting work.
Third, the time for continuing education.
In 2020, accounting professionals and technicians in Linfen, Shanxi Province should complete their continuing education before March 3, 20201.
Fourth, the form of continuing education.
The continuing education of accounting professionals and technicians mainly includes online training and face-to-face training. Accounting professionals and technicians can choose the form of continuing education independently.
Five, continuing education credit management
The continuing education of accounting professional and technical personnel shall be managed by the credit system, and the credits obtained from continuing education shall be no less than 90 credits per year. Among them, professional subjects are generally not less than 60 credits. For the credit measurement standard and registration method, see the annex "Shanxi Province Continuing Education Credit Measurement Standard and Registration Method".
Before registering credits, accounting professionals and technicians should ensure that personal information has been collected through the "Accounting Star" website (www.kjzx.cn). 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 future years. After the completion of the annual credit registration, the financial department will include the participation of accounting professional and technical personnel in continuing education in the credit information files of accounting personnel.
Management of continuing education institutions for intransitive verbs
Accounting continuing education and training institutions shall comply with the relevant provisions of Article 15 of the Regulations of the Ministry of Finance on Continuing Education of Accounting Professional and Technical Personnel (Caishuizi 18No.), and shall not engage in the prohibited acts listed in the Notice of the Ministry of Finance and the Shanxi Provincial Department of Human Resources and Social Security on Printing and Distributing (Jincaishuizi [2018 No.43).
(1) Accounting continuing education and training institutions include: continuing education and training institutions for accounting professionals and technicians in financial departments at all levels, internal training institutions organized by competent departments of various industries, face-to-face training institutions registered by local financial departments with corresponding training conditions, and online training institutions registered by provincial financial departments and meeting corresponding requirements.
(two) the financial sector will meet the requirements of the training institutions in the "accounting star" website or the official website of the financial departments at all levels. Training institutions that have not been filed and announced by the financial department may not carry out continuing education and training for accounting professionals and technicians.
(III) The financial departments at all levels should strengthen the guidance and supervision of the continuing education and training of accounting professionals and technicians organized by the competent departments of the industry, strengthen the evaluation and supervision of the teaching quality of accounting continuing education institutions, regularly evaluate the development of continuing education, and deal with the training institutions that violate the regulations according to law.
(four) face-to-face training institutions should be reported to the finance department at the same level for the record before each training. After the training, the list of people who have obtained credits and the empirical materials (including electronic version) will be submitted to the registered financial department. The Institute of Certified Public Accountants and the Institute of Asset Appraisers shall report to the Provincial Department of Finance for the record before training. After the training, the list of personnel who have obtained credits and empirical materials (including electronic version) will be submitted to the Provincial Department of Finance.
Seven. Safeguard measures for continuing education
(a) financial departments at all levels should conscientiously do a good job in the organization and management of continuing education for accounting professionals, increase publicity, improve the enthusiasm of accounting professionals to participate in continuing education, and timely and accurately register accounting continuing education matters.
(II) All departments and units shall, in accordance with the relevant provisions, encourage and support the accounting professional and technical personnel of their own units to participate in continuing education and study, and provide convenient conditions for their study, and regard the participation in continuing education as an important basis for the assessment and employment of accounting professional and technical personnel, as an important condition for the appointment of accounting professional and technical positions and the declaration and evaluation of accounting professional and technical qualifications at the next higher level.
(3) Accounting professional and technical personnel should attach great importance to continuing education and attend study and training on time. Participation in continuing education will be used as one of the bases for the examination or evaluation of accounting professional technical qualifications, the selection of senior accounting workers and the selection of high-end accounting talents.
In 2020, Shanxi Linfen accountant's continuing education was shortlisted: Shanxi accountant star.