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GENERAL STANDARD ON CONTINUING PROFESSIONAL EDUCATION 中国注册会计师职业后续教育基本准则

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颁布日期:19970101  实施日期:19970101  颁布单位:中国注册会计师协会

  Chapter 1 General provisions

  Article 1

  This standard is prepared in accordance with the Law of PRC on CPAs toestablish standards for Certified Public Accountants (“CPAs”) on theircontinuing professional education (“CPE”) and to improve theirprofessional competence and the standard of their professional work.

  Article 2

  The term “CPE” in this standard refers to the study and researchundertaken by CPAs with a view to maintaining and improving theirprofessional competence and the standard of their professional work, andobtaining and applying relevant new knowledge, skills, laws andregulations.

  Article 3

  Unless otherwise specified, non-practising members of the ChineseInstitute of Certified Public Accountants (“CICPA”) should refer to thisstandard for guidance on their CPE.

  Chapter 2 General principles

  Article 4

  CPAs should continuously receive CPE to improve their professionalcompetence and the standard of their professional work.

  CPE should be ongoing throughout the whole practising period of theCPA.

  Article 5

  CPAs and their accounting firms should, according to relevantrequirements, adopt appropriate forms and determine the contents of CPE.

  Article 6

  The CICPA and its local branches should organise and effectivelyimplement CPE to continuously improve the standard of the professionalwork of the accountancy profession.

  CPAs and their accounting firms should prepare and implement a planfor CPE.

  Article 7

  The CICPA, its local branches and accounting firms should regularlyexamine and evaluate the status of CPE to ensure its quality.

  Chapter 3 Contents and forms

  Article 8

  The contents of CPE mainly include:

  (1)accounting standards and other relevant financial andaccounting laws and regulations promulgated by the State;

  (2)Independent Auditing Standards and other professionalguidance;

  (3)other laws and regulations relevant to the practice; and

  (4)other knowledge and skills required in the practice.

  The detailed contents of the CPE should be determined for differentpeople in accordance with their needs.

  Article 9

  CPE generally takes the following forms;

  (1)attending various training activities which are held orrecognized by the CICPA and its local branches;

  (2)attending the professional courses of relevant universitiesand colleges which are recognized by the CICPA; and

  (3)attending seminars on relevant topics which are organized orrecognised by the CICPA.

  Article 10

  CPE may also take the following forms which are recognised by theCICPA:

  (1)attending the professional study and training organised byindividual accounting firms;

  (2)publishing professional books or issuing professionalarticles;

  (3)performing research on professional topics and obtainingsatisfactory results from the research;

  (4)individual professional study and practice research; and

  (5)other forms.

  Chapter 4 Organising and implementing

  Article 11

  The CICPA and its local branches are responsible for organizing andimplementing CPE.

  Article 12

  The main responsibilities of the CICPA in organizing and implementingCPE are:

  (1)designing nationwide systems and methods for CPE;

  (2)organising nationwide CPE activities;

  (3)designing a nationwide annual CPE programme;

  (4)organising the preparation and selection of coursematerials for the nationwide CPE programme; and

  (5)organising a nationwide inspection and evaluation of CPE.

  Article 13

  The individual local branches of the CICPA should, according to theCPE Standard and other relevant requirements, organize and implement CPEfor each local area. Their main responsibilities are:

  (1)designing local systems and methods for CPE;

  (2)organizing local CPE activities;

  (3)designing a local annual CPE programme; and

  (4)organizing a local inspection and evaluation of CPE.

  Article 14

  CPAs and their accounting firms should, according to the CPE Standardand other relevant requirements, prepare and effectively implement theplan for CPE.

  Chapter 5 Inspection and evaluation

  Article 15

  The CICPA is responsible for the inspection and evaluation of thestatus of CPE for all CPAs in China. The individual local branch of theCICPA is responsible for the inspection and evaluation of the status ofCPE for CPAs in each local area.

  Accounting firms should, according to relevant regulations, examineand honestly report the status of their CPAs' CPE.

  Article 16

  The required CPE time is calculated based on the number of hours spenton the relevant study as determined by the CICPA.

  Article 17

  When the CPA is being inspected and evaluated, he should submit theevaluation records which are developed and issued centrally by the CICPA.

  Article 18

  If the CPA cannot provide the proper records of CPE, or has noreasonable excuse for not meeting the requirements of CPE, he cannot passthe evaluation.

  Chapter 6 Supplementary provisions

  Article 19

  The CICPA is responsible for the interpretation of this standard.

  Article 20

  The standard takes effect from 1 January 1997.

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