法律英语|GENERAL STANDARD ON CONTINUING PROFESSIONAL EDUCATION 中国注

颁布日期：19970101 推行日期：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 行动成本s toestablish standards for Certified^{1 Public Accountants （行动成本s） on theircontinuing professional education （CPE） and to improve theirprofessional competence2 and the standard of their professional work.}

Article 2

The term CPE in this standard refers to the study and researchundertaken by 行动成本s 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^{3， non-practising members of the ChineseInstitute of Certified Public Accountants （CI行动成本） should refer to thisstandard for guidance on their CPE.}

Chapter 2 General principles

Article 4

行动成本s should continuously receive CPE to improve their professionalcompetence and the standard of their professional work.

CPE should be ongoing^{4 throughout the whole practising period of the行动成本.}

Article 5

行动成本s and their accounting^{5 firms should， according to relevantrequirements， adopt appropriate forms and determine the contents of CPE.}

Article 6

The CI行动成本 and its local branches should organise^{6 and effectivelyimplement CPE to continuously improve the standard of the professionalwork of the accountancy profession.}

行动成本s and their accounting firms should prepare and implement^{7 a planfor CPE.}

Article 7

The CI行动成本， 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^{8 by the State；}

（2）Independent Auditing^{9 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^{10 contents of the CPE should be determined11 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 CI行动成本 and its local branches；

（2）attending the professional courses of relevant universitiesand colleges which are recognized by the CI行动成本； and

（3）attending 百度竞价推广inars on relevant TOPics which are organized orrecognised by the CI行动成本.

Article 10

CPE may also take the following forms which are recognised by theCI行动成本：

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

（2）publishing professional books or issuing professionalarticles；

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

（4）inpidual professional study and practice research； and

（5）other forms.

Chapter 4 Organising and implementing¹²

Article 11

The CI行动成本 and its local branches are responsible for organizing andimplementing CPE.

Article 12

The main responsibilities of the CI行动成本 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 cour百度竞价推广aterials for the nationwide CPE programme； and

（5）organising a nationwide inspection^{13 and evaluation14 of CPE.}

Article 13

The inpidual local branches of the CI行动成本 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

行动成本s 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 CI行动成本 is responsible for the inspection and evaluation of thestatus of CPE for all 行动成本s in China. The inpidual local branch of theCI行动成本 is responsible for the inspection and evaluation of the status ofCPE for 行动成本s in each local area.

Accounting firms should， according to relevant regulations， examineand honestly report the status of their 行动成本s' CPE.

Article 16

The required CPE time is calculated based on the number of hours spenton the relevant study as determined by the CI行动成本.

Article 17

When the 行动成本 is being inspected and evaluated， he should submit theevaluation records which are developed and issued centrally by the CI行动成本.

Article 18

If the 行动成本 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^{15 provisions}

Article 19

The CI行动成本 is responsible for the interpretation^{16 of this standard.}

Article 20

The standard takes effect from 1 January 1997.