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Notice of the Chinese Institute of Certified Public Accountants on Issuing the Continuing Education System for Certified Public Accountants of China [Effective]
中国注册会计师协会关于发布《中国注册会计师继续教育制度》的通知 [现行有效]
【法宝引证码】

 
Notice of the Chinese Institute of Certified Public Accountants on Issuing the Continuing Education System for Certified Public Accountants of China 

中国注册会计师协会关于发布《中国注册会计师继续教育制度》的通知


(No. 63 [2006] of the CICPA)
 
(会协[2006]63号)


The institutes of certified public accountants of all provinces, autonomous regions and municipalities directly under the Central Government,
 
各省、自治区、直辖市注册会计师协会:

The Continuing Education System for Certified Public Accountants of China, which has been adopted at the third meeting of the executive board of the Chinese Institute of Certified Public Accountants, is hereby promulgated and shall be implemented as of January 1, 2007.
 
《中国注册会计师继续教育制度》已经中国注册会计师协会第四届常务理事会第三次会议通过,现予发布,自2007年1月1日起施行。

Annexes:
 
附件:
1. Continuing Education System for Certified Public Accountants of China 1.中国注册会计师继续教育制度

 
2. Explanation of Drafting the Continuing Education System for Certified Public Accountants of China 2.《中国注册会计师继续教育制度》起草说明

Chinese Institute of Certified Public Accountants
 
中国注册会计师协会

September 13, 2006
 
二00六年九月十三日

Continuing Education System for Certified Public Accountants of China
 
中国注册会计师继续教育制度

 
Chapter I General Provisions 

第一章 总则


 
Article 1 For purposes of keeping and promoting the professional quality, the practicing capabilities and the level of occupational ethics of certified public accountants, strengthening the fostering of talents in the sector of certified public accountants and establishing a team of practitioners that are, both in quality and number, geared towards the needs of the economic and capital market development strategies as well as the modern enterprise system of our country, this System is formulated in accordance with the Law of the People's Republic of China on Certified Public Accountants and the Guiding Opinions of the Chinese Institute of Certified Public Accountants on Strengthening the Fostering of Professional Talents.   第一条 为保持和提升注册会计师的专业素质、执业能力和职业道德水平,加强注册会计师行业人才培养,建立一支在质量和数量上都能够满足我国经济和资本市场发展战略,以及现代企业制度需要的执业队伍,根据《中华人民共和国注册会计师法》、《中国注册会计师协会关于加强行业人才培养工作的指导意见》的有关规定,制定本制度。

 
Article 2 A certified public accountant (hereinafter referred to as the CPA) shall have the right to continuing education. No individual or institution shall restrict any certified public accountant's right to participate in continuing education, or deprive him of the said right.   第二条 注册会计师享有继续教育的权利,任何个人或机构不得以任何理由限制或剥夺注册会计师参加继续教育的权利。

Continuing education shall run through the whole professional career of CPAs. A CPA shall accept continuing education under the requirements of this System.
 
继续教育贯穿于注册会计师的整个执业生涯,注册会计师应当按照本制度的要求接受继续教育。

 
Chapter II Forms and Required Credit Hours of Continuing Education 

第二章 继续教育的形式与学时要求


 
Article 3 A CPA may participate in continuing education in an organized form or in any other form.   第三条 注册会计师可参加有组织形式及其他形式的继续教育活动。

 
Article 4 The organized forms of continuing education include:   第四条 有组织形式的继续教育包括:

 
1. various training classes, specialized forums, symposiums, academic reporting conferences, etc. held by the Chinese Institute of Certified Public Accountants (hereinafter referred to as the CICPA) or by the CPA institutes of all provinces, autonomous regions and municipalities directly under the Central Government or by their designated specialized training agencies; (一)中国注册会计师协会(以下简称中注协)或各省、自治区、直辖市注册会计师协会(以下简称地方协会)举办,或者委托专业培训机构举办的各种类型的培训班、专业论坛、研讨会、学术报告会等;

 
2. the internal trainings conducted by the accounting firms and recognized by the local CPA institutes; (二)经所在地地方协会认可的会计师事务所(以下简称事务所)内部培训;

 
3. the training offered to CPAs by the CICPA or local CPA institutes through the live lecture system for distance education; (三)中注协或地方协会通过远程教育直播系统提供的注册会计师培训;

 
4. other forms recognized by the CICPA or local CPA institutes (四)中注协或地方协会认可的其他方式。

 
Article 5 Other forms of continuing education include:   第五条 其他形式的继续教育包括:

 
1. finishing the professional treatises or papers and having them published openly; (一) 完成专业著作或专业论文,并公开出版或发表;

 
2. acting as lecturers in the continuing education programs of certified accountants or as host (hostess) or speaker of the continuing education symposiums of certified accountants held by the CICPA or local CPA institutes or held upon the authorization thereof; (二)担当中注协、地方协会举办或委托举办的注册会计师继续教育培训的授课人、研讨会的主持人或演讲人;

 
3. participating in the inspection of the quality of the industrial practices; (三)参加行业执业质量检查;

 
4. undertaking the specialized subject research organized by academic groups, the industry or the government departments, and having obtained research achievements; (四)承担学术团体、行业、政府部门组织的专业课题研究,并取得研究成果;

 
5. accepting the training for continuing educating as organized by local places during the period of internship in overseas accounting firms; (五)在境外事务所实习期间接受当地组织的继续教育培训;

 
6. participating in the in-service academic degree education of relevant specialties in accounting; (六)参加会计相关专业的在职学位教育;

 
7. the specialized forums or symposiums recognized CICPA or local CPA institutes; and (七)经中注协或地方协会认可的专业论坛、研讨会;

 
8. other forms recognized by CICPA or local CPA institutes. (八)中注协或地方协会认可的其他方式。

 
Article 6 An evaluation cycle for the continuing education of CPAs shall be 2 years, namely, from January 1 of the first year to December 31 of the second year. A CPA shall accept no less than 80 credit hours of continuing education during an evaluation cycle and not less than 30 credit hours each year.   第六条 注册会计师继续教育每两年为一个考核周期,即从起始年度的1月1日起至次年的12月31日止。在每个考核周期内接受的继续教育时间累计不得少于80个学时,且任何一年均不得少于30个学时。

There shall be at least 4 credit hours for relevant training on occupational ethics.
 
有关职业道德的培训,每个周期不得少于4个学时。

No excessive credit hours within an evaluation cycle shall roll over to the next evaluation cycle.
 
上一考核周期超过的学时数不得滚动到下一考核周期。

 
Article 7 For the continuing education of CPAs in organized forms as described in Article 4, a credit hour shall last at least 45 minutes and shall be confirmed on the basis of the actual participation time of the CPAs.   第七条 注册会计师参加第四条所列的有组织形式的继续教育,至少45分钟为一个学时,按照实际参加时间确认。

 
Article 8 Where a certified public accountant participates in other forms of continuing education as described in Article 5, the credit hours shall be confirmed under the following standards:   第八条 注册会计师参加第五条所列的其他形式的继续教育,按下列标准确认学时:

 
1. If he participates in the practicing quality inspection organized by the CICPA or local CPA institutes, one day may be translated into 1 credit hour and a maximum of 30 credit hours may be confirmed per year; (一)参加中注协或地方协会组织的执业质量检查,每天可折算1个学时,每年最多可确认30个学时;

 
2. If he acts as a lecturer in a CPA continuing education training class or as host (hostess) or speaker of a symposium for the continuing education of CPAs, the credit hours may be 3 times the actual teaching, hosting or presentation time and a maximum of 20 credit hours may be confirmed per year. (二)担当注册会计师继续教育培训班的授课人、研讨会的主持人或演讲人,可按实际授课、主持或演讲时间的三倍折算学时,每年最多可确认20个学时;

 
3. If he has openly published a professional treatise or undertaken targeted research, 15 credit hours may be confirmed for each project and a maximum of 15 credit hours may be confirmed per year; (三)公开出版专业著作、承担课题研究,每项可确定15个学时,每年最多可确认15个学时;

 
4. If he has openly published professional papers, 5 credit hours may be confirmed for each paper and a maximum of 15 credit hours may be confirmed per year; (四)公开发表专业论文,每篇可确认5个学时,每年最多可确认15个学时;

 
5. If he accepts training during internship in an overseas accounting firm, the credit hours may be confirmed on the basis of the actual participation time and a maximum of 40 credit hours may be confirmed per year; (五)在境外事务所实习期间接受培训,按照实际参加时间确认,每年最多可确认40个学时;

 
6. If he participates in in-service academic degree education, 30 credit hours may be confirmed for the current year; and (六)参加在职学位教育,当年可确认30个学时;

 
7. If he participates in any specialized forum or symposium recognized by the CICPA or local CPA institute, 4 credit hours may be confirmed for each half year and a maximum of 20 credit hours may be confirmed per year. (七)参加中注协或地方协会认可的专业论坛、研讨会,每半天可确认为4个学时,每年最多可确认20个学时。

Within each evaluation cycle, a maximum of 60 credit hours may be confirmed as other forms of training.
 
在每个考核周期内,其他形式的培训学时最多确认60个学时。

The credit hours of the other forms of training not specified in the present Rules shall be subject to recognition by CICPA or the local CPA institutions. Where it is acknowledged by a local CPA institution, the other form of continuing education it acknowledges and the number of hours shall be reported to CICPA for archival purposes.
 
本制度中未明确的其他形式的培训学时,由中注协或地方协会认定。其中,地方协会认定的,应当将其认定的其他继续教育形式及培训学时等情况报中注协备案。

 
Article 9 Anyone who participates in the continuing education as described in Article 5 may fill out a form of application for confirming credit hours and submit it together with other relevant certification materials to the local CPA institute for confirmation.   第九条 参加第五条所列继续教育的,可填写学时确认申请表,连同有关证明材料一并提交所在地地方协会确认。

 
Article 10 Where a certified public accountant who fails to finish the continuing education is under any of the following circumstances, he may file a written application with the local CPA institute. He is not required to participate in the continuing education training of the current year upon approval, but which shall not affect his completion of the credit hours for continuing education of the next year.   第十条 未按照本制度完成继续教育的注册会计师,存在下列情形之一的,可以向所在的地方协会提出书面申请,经批准可以不参加当年度的继续教育培训,但不得影响下一年度继续教育学时的完成。

 
1. staying abroad for half a year or longer; (一)在境外停留半年以上的;

 
2. taking maternity leave; (二)生育休产假的;

 
3. suffering from any disease and being unable to undertake the normal work for half a year or longer; (三)因疾病半年以上无法正常工作的;

 
4. being a new certified public accountant after July 1; or (四)7月1日之后新注册的;

 
5. any other circumstance recognized by the local CPA institute. (五)地方协会认可的其他情形。

Where a CPA is under any of the aforesaid circumstances, if he is exempted from continuing education in the first year of the evaluation cycle, he shall receive at least 40 credit hours of continuing education in the next year. If he is exempted from continuing education in the second year, he shall receive continuing education in the next evaluation cycle under the credit hours as required by this System.
 
注册会计师有以上情形,在考核周期内第一年免予接受继续教育的,次年应当接受不少于40个学时的继续教育;在考核周期内第二年的,在下一个考核周期按照本制度要求接受规定学时的继续教育。

 

第三章 继续教育的组织

Chapter III Organizations of Continuing Education 

   第十一条 中注协和地方协会可以自行举办继续教育培训班。
Article 11 The CICPA and local CPA institutes may hold training classes for continuing education by themselves. 

   第十二条 中注协和地方协会可以委托专业培训机构举办继续教育培训班。
Article 12 CICPA and local CPA institutes may authorize specialized training agencies to hold training classes of continuing education. 
受托举办培训班的培训机构,应当按照中注协或地方协会的规划和要求及本制度的规定,合理设计培训内容,选择科学适用的培训方式,聘请具有胜任能力的师资,并向协会报告注册会计师培训班实施情况。

A training agency authorized to hold training classes shall, under the plan and requirements of the CICPA or local CPA institute and the provisions of this System, reasonably design the contents of training, choose a scientific and proper training form, hire competent teachers and report to the CICPA or local CPA institute about the performance of the training classes.
 
培训机构应当向培训合格的注册会计师提供证明文件,并妥善保管相关资料。保管期至少五年。

A training agency shall provide certification documents to the CPAs who pass the training and properly preserve relevant materials for at least 5 years.
 

   第十三条 事务所或者事务所分所具备下列条件,可在每个考核周期起始年度的年初向所在地地方协会申请内部培训资格:
Article 13 An accounting firm or its branch satisfying the following requirements may, at the beginning of the first year of each evaluation cycle, apply to the local CPA institute for holding internal trainings:
......
 

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