Circular on Issuing the Provisions on the Continuing Education of Accounting Professionals
Circular on Issuing the Provisions on the Continuing Education of Accounting Professionals
Circular on Issuing the Provisions on the Continuing Education of Accounting Professionals
Cai Kuai [2018] No.10
May 19, 2018
Finance departments (bureaus) and human resources and social security departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, the Finance Bureau and the Human Resources and Social Security Bureau of the Xinjiang Production and Construction Corps, the Administration for Organs Directly under the Central Committee of the Communist Party of China, the National Government Offices Administration and the Finance Bureau of the Logistic Support Department of the Central Military Commission,
The Provisions on the Continuing Education of Accounting Professionals formulated in accordance with the Accounting Law of the People's Republic of China and the Provisions on the Continuing Education of Professionals (Order of the Ministry of Human Resources and Social Security No.25) with a view to regulating the continuing education of accounting professionals, guaranteeing the legitimate rights and interests of accounting professionals and continuously enhancing the quality of accounting professionals are hereby issued for your compliance and implementation.
Provisions on the Continuing Education of Accounting Professionals
Chapter I General Provisions
Article 1 The Provisions are formulated in accordance with the Accounting Law of the People's Republic of China and the Provisions on the Continuing Education of Professionals (Order of the Ministry of Human Resources and Social Security No.25) with a view to regulating the continuing education of accounting professionals, guaranteeing the legitimate rights and interests of accounting professionals and continuously enhancing the quality of accounting professionals.
Article 2 The Provisions shall apply to the continuing education of persons with professional accounting qualifications or persons without such qualifications but engaged in accounting work in state organs, enterprises, public institutions, social organizations and other organizations (the "institutions") (the "accounting professionals").
Article 3 The continuing education of accounting professionals shall closely connect with economic, social and accounting industry development situations, center on capability building, highlight pertinence and practicability, give consideration to systematicness and perspectiveness, and provide talent guarantee and intelligence support for the economic and social development of the accounting industry.
Article 4 The continuing education of accounting professionals shall follow the basic principles below:
1. Be oriented by people, and conduct continuing education as per demands. The continuing education of accounting professionals shall be aimed at accounting professionals, and guide them to update their knowledge, expand their skills, improve their knowledge structure and comprehensively enhance their quality.
2. Highlight key points, and enhance capability. Grasp the development trend of the accounting industry and basic employment requirements for accounting professionals, and guide them to set up credit concepts, enhance professional ethics and business quality as well as comprehensively enhance professional competence.
3. Strengthen guidance and innovate mechanisms. Coordinate education resources, guide social forces to take part in continuing education, keep enriching the content of continuing education, innovate methods of continuing education, enhance the quality of continuing education, and form a new pattern of the continuing education of accounting professionals with planning and guidance by government departments, the active participation of social forces and the supporting and coordination of employers.
Article 5 An employer shall guarantee the right of its accounting professionals to take part in continuing education.
Accounting professionals enjoy the right to participate in continuing education and fulfill the obligation to receive continuing education.
Article 6 Individuals who have acquired the professional accounting qualifications shall participate in continuing education from the year subsequent to the year when they acquired such qualifications, and obtain prescribed credits within a prescribed time limit.
Individuals who have not acquired professional accounting qualifications but are engaged in accounting work are required to receive continuing education from the year subsequent to the year when they started undertaking accounting work, and obtain prescribed credits within a prescribed time limit.
Chapter II Administrative Regime
Article 7 The Ministry of Finance ("MOF") shall formulate national policies on the continuing education of accounting professionals, and supervise and guide the organization and implementation of continuing education in conjunction with the Ministry of Human Resources and Social Security ("MOHRSS").
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Cai Kuai [2018] No.10
May 19, 2018
Finance departments (bureaus) and human resources and social security departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, the Finance Bureau and the Human Resources and Social Security Bureau of the Xinjiang Production and Construction Corps, the Administration for Organs Directly under the Central Committee of the Communist Party of China, the National Government Offices Administration and the Finance Bureau of the Logistic Support Department of the Central Military Commission,
The Provisions on the Continuing Education of Accounting Professionals formulated in accordance with the Accounting Law of the People's Republic of China and the Provisions on the Continuing Education of Professionals (Order of the Ministry of Human Resources and Social Security No.25) with a view to regulating the continuing education of accounting professionals, guaranteeing the legitimate rights and interests of accounting professionals and continuously enhancing the quality of accounting professionals are hereby issued for your compliance and implementation.
Provisions on the Continuing Education of Accounting Professionals
Chapter I General Provisions
Article 1 The Provisions are formulated in accordance with the Accounting Law of the People's Republic of China and the Provisions on the Continuing Education of Professionals (Order of the Ministry of Human Resources and Social Security No.25) with a view to regulating the continuing education of accounting professionals, guaranteeing the legitimate rights and interests of accounting professionals and continuously enhancing the quality of accounting professionals.
Article 2 The Provisions shall apply to the continuing education of persons with professional accounting qualifications or persons without such qualifications but engaged in accounting work in state organs, enterprises, public institutions, social organizations and other organizations (the "institutions") (the "accounting professionals").
Article 3 The continuing education of accounting professionals shall closely connect with economic, social and accounting industry development situations, center on capability building, highlight pertinence and practicability, give consideration to systematicness and perspectiveness, and provide talent guarantee and intelligence support for the economic and social development of the accounting industry.
Article 4 The continuing education of accounting professionals shall follow the basic principles below:
1. Be oriented by people, and conduct continuing education as per demands. The continuing education of accounting professionals shall be aimed at accounting professionals, and guide them to update their knowledge, expand their skills, improve their knowledge structure and comprehensively enhance their quality.
2. Highlight key points, and enhance capability. Grasp the development trend of the accounting industry and basic employment requirements for accounting professionals, and guide them to set up credit concepts, enhance professional ethics and business quality as well as comprehensively enhance professional competence.
3. Strengthen guidance and innovate mechanisms. Coordinate education resources, guide social forces to take part in continuing education, keep enriching the content of continuing education, innovate methods of continuing education, enhance the quality of continuing education, and form a new pattern of the continuing education of accounting professionals with planning and guidance by government departments, the active participation of social forces and the supporting and coordination of employers.
Article 5 An employer shall guarantee the right of its accounting professionals to take part in continuing education.
Accounting professionals enjoy the right to participate in continuing education and fulfill the obligation to receive continuing education.
Article 6 Individuals who have acquired the professional accounting qualifications shall participate in continuing education from the year subsequent to the year when they acquired such qualifications, and obtain prescribed credits within a prescribed time limit.
Individuals who have not acquired professional accounting qualifications but are engaged in accounting work are required to receive continuing education from the year subsequent to the year when they started undertaking accounting work, and obtain prescribed credits within a prescribed time limit.
Chapter II Administrative Regime
Article 7 The Ministry of Finance ("MOF") shall formulate national policies on the continuing education of accounting professionals, and supervise and guide the organization and implementation of continuing education in conjunction with the Ministry of Human Resources and Social Security ("MOHRSS").
......