The accounting certificate is tested every two years. If it is not a special case, the accounting qualification will be cancelled and the accounting certificate will be suspended. This paper will introduce the annual examination and continuing education of accounting certificate in detail to help readers better understand the relevant provisions of accounting certificate.

Annual review regulations

The accounting certificate is subject to two-year preliminary examination (note: Heilongjiang is a one-year preliminary examination), which mainly reviews and checks the following information of the holder: the completion of the prescribed content and hours of continuing education for accounting personnel; Changes in work unit, education and accounting professional and technical qualifications; Registration of accounting qualification certificate; The holder's compliance with financial regulations, accounting professional ethics and performance of accounting duties according to law; Other provisions of the financial department.

Continuing education ordinance

Holders of accounting qualification certificates shall receive no less than 24 hours of training (face-to-face) every year. Generally, there will be two-day continuing education training courses every two months, and the Ministry of Finance will also send special personnel to check the corresponding number of participants in continuing education and the annual review.

Special case of exemption from inspection

During the annual examination of accounting certificates, accounting professionals who have gone abroad for further study, patients who have been hospitalized (for more than six months), those who have taken maternity leave, those who have not been engaged in accounting work after enlistment and other special circumstances may not participate in the annual examination at most once if they can provide the following valid certificates.

Annual review material requirements

When the accounting certificate is inspected annually, in principle, it is required to issue a continuing education manual for accounting personnel and a certificate of accounting computerization. It is required that the annual accounting certificate can only be issued after continuing education and training of accountants and qualified registration of computerized accounting, otherwise it will not be issued.