Shaanxi Finance Office〔2017〕12No.

Districts and cities, Yangling Demonstration Zone, Hancheng City Finance Bureau:

In order to meet the needs of economic and social development，Promote accounting reform，Promote accounting staff knowledge update，Improve the business quality and professional competence of accounting personnel，According to the Ministry of Finance's "Continuing Education Regulations for Accountants"、Relevant spirit of "Measures for the Management of Accounting Qualifications" and "Measures for the Management of Continuing Education for Accountants of Shaanxi Province"，Combined with the actual situation of our province，Now will2017Notice on issues related to the continuing education of accounting personnel in the province are as follows:

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(1) Accounting personnel’m88 live casino and sports bettings continuing education shall be managed by credit system。Anyone who has obtained the accounting qualification certificate，Should participate in continuing education for accountants starting from the year after obtaining qualifications。

(2) All certified personnel,2017The credits obtained in the annual continuing education assessment are no less than24Credits,It is deemed that the continuing education content of that year has been completed.
(3) See the attachment for the study subjects and credit comparison table。Certified Personnel(Including people without working units)from2017At the beginning of the year, you can choose to study any of the subjects of that year.
(4) Other additional study subjects added during the year will be notified separately.
(5) Apply to participate2017Personnel reviewed by senior accountant of the year,Should also study the continuing education courses arranged by the Provincial Department of Human Resources and Social Security，The specific requirements are subject to the documents of the Provincial Department of Human Resources and Social Security。

II. Connection of issues related to continuing education of accounting personnel

(1)2013Year ago (inclusive2013year)，Continuing education content that should be completed or credits obtained，Subject to the document notice issued by the Provincial m88 m88 online sports betting appbest betting websiteDepartment of Finance that year;2014Year to2016Year，Same subjects arranged in different years，Credit will only be calculated in the year when I study and pass the assessment，No double counting in other years，The same continuing education course is arranged in different years，No matter which year the accounting staff completes it，This subject is deemed to be within the year of its arrangement，Obtain corresponding credits。No need to repeat learning and assessment。

(2) Continuing education for accounting personnel is on an annual basis，Accountants should complete continuing education content and obtain required credits within the current year，In case of sick leave、Working abroad、Reasons such as childbirth，Unable to complete continuing education and obtain required credits in the current year，Reasonable proof should be provided，After review and confirmation by the relevant financial department，Can be postponed to the next year to complete。Log in to the "Shaanxi Accounting" website at the same time and click "Personal Continuing Education Inquiry" to make up for the subjects in each year as prompted by the system。

(3) Completion of continuing education by accounting personnel，Recognized and recorded in the accounting qualification information management system，Uploaded to the Ministry of Finance’m88 online sports bettings m88 online bettingNational Accounting Qualification Information Management Platform。The completion status of continuing education for accounting personnel does not need to be printed and registered in the accounting qualification certificate。

3. Requirements for continuing education for accounting personnel

(1) Accounting qualification certificate holders should actively participate in continuing education for accountants，Continuously update professional knowledge，Strive to improve accounting professional competence。All units should encourage、Support、Supervise the accounting personnel of the unit to participate in continuing education，Guaranteed study time，Provide necessary learning conditions。

(2) Accountants should check their continuing education completion status on the "Shaanxi Accounting" website in a timely manner，Accept the inspection and review of the accounting qualification certificate by the financial department。Any accountant who has not completed continuing education as required，Accounting qualification certificate cannot be transferred、Reissue、Hair change, etc.。

(3) The financial departments of each municipality should take into account local realities，Do a solid job in the continuing education and management of accounting personnel in the region。

Attachment:2017Annual Accounting Personnel Continuing Education Course Hours m88 online bettingand Credits Comparison Table

Shaanxi Provincial m88 m88 online sports betting appbest betting websiteDepartment of Finance

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