Notice of the Chinese Institute of Certified Public Accountants Concerning the Implementation of the "National Training Scheme of the Practising Standard System for the Certified Public Accountants in China"

中国注册会计师协会关于落实《中国注册会计师执业准则体系全国培训方案》的通知

Promulgating Institution: Chinese Institute of Certified Public Accountants

Promulgating Date: 07/17/2006

Effective Date: 07/17/2006

Revision History: This document has been repealed pursuant to the Decision of the Ministry of Finance on Announcing the Catalog of Regulations and Normative Documents on Finance to be Repealed or Ineffective (Batch Ⅺ) promulgated on February 21, 2011.

颁布机关: 中国注册会计师协会

文   号: 会协[2006]72号

颁布时间: 07/17/2006

实施时间: 07/17/2006

修订记录: 根据2011年2月21日发布的《财政部关于公布废止和失效的财政规章和规范性文件目录（第十一批）的决定》，此文件被宣布废止。

Local Institutes of Certified Public Accountants ("the CPAs") of all provinces, autonomous regions, municipalities directly under the Central Government:

  各省自治区、直辖市注册会计师协会:

The Chinese Institute of Certified Public Accountants ("the CICPA") circulated the "National Training Scheme of the Practising Standard System for the Certified Public Accountants in China" (the "National Training Scheme") on June 30, 2006. All the local institutes shall highly regard the standard training in the second half year, strengthen the management and ensure the implementation of the National Training Scheme. The objective of completing the nation-wide training for 70,000 individual CPAs shall be achieved in half year on the basis of the strict implementation of the training strategy that "training should be carried out thoroughly and completely". The thorough implementation of the National Training Scheme is hereby announced as follows:

  6月30日,我会下发了《中国注册会计师执业准则体系全国培训方案》(以下简称《全国培训方案》)。请各地方注协高度重视下半年的准则培训工作,加强管理,确保方案落实,在严格贯彻“一竿子到底”培训策略的基础上,实现半年内完成对全国7万名注册会计师轮训一遍的培训目标。现就贯彻落实《全国培训方案》通知如下:

Firstly, all the local institutes shall learn earnestly from the speech by Deputy Minister Wang Jun at the first session of the "Training Class of the Practising Standard for the Certified Public Accountants of China" (the "Training Class"). In order to achieve the objective of training all Certified Public Accountants comprehensively without exceptions and ensure all local Certified Public Accountants in their respective region have completed the training, all the local institutes shall formulate their training schemes in accordance with the "National Training Scheme". The local training plan shall lay down the concrete details of the training plan and tasks arrangements in light of the situations in the region. The local training plan shall be reported to CICPA for record before August 10, 2006.

  第一,各地方注协要认真学习王军副部长在第一期“中国注册会计师执业准则培训班”上的讲话。为全面完成全员培训、不留死角的目标,确保本地区的所有注册会计师完成准则培训工作,各地方注协应当根据《全国培训方案》,制订本地区的培训方案。在方案中,要根据本地区的实际情况,提出具体的培训计划和工作安排。请于8月10日前,将本地区的培训方案报中注协备案。

Secondly, all local institutes shall, under the guidance of the local training schemes, devote themselves to implement the training tasks. In the course of the training, the management of the training classes and the supervision of the internal training of the accounting firms shall be strengthened. Strict attendance system and examination system shall be established. Each individual Certified Public Accountant shall be assessed by examination so as to evaluate the effect of the training.

If an individual Certified Public Accountant fails to complete the training without proper reasons, their names shall be listed and circulated within the profession in the region. Also, they shall be reported to the CICPA.

All local institutes shall report to the CICPA the annual training tasks summary of their respective region during the year with emphasis on the development circumstances of standard training by December 31, 2006.

  第二,各地方注协要在培训方案的指导下,全力以赴开展准则培训工作。在培训中,要加强对培训班的管理,加强对会计师事务所内部培训的监督,建立严格的考勤制度和考试制度。要通过考试,考察每一名注册会计师的培训效果。对于无正当理由未完成准则培训任务的注册会计师,各地方注协要在行业内公告名单,并抄报中注协。各地方注协要在2006年12月31日前,以准则培训开展情况为重点,上报本地区的年度培训工作总结。

Thirdly, in the course of coordinating the accounting firms to organise training classes, the local institutes shall also strengthen the training for the supporting staff of the field at the same time.

  第三,地方注协在组织各会计师事务所开展注册会计师培训的同时,要加强对业务助理人员的培训工作。

Fourthly, the first training session of the Training Class is currently held at the Beijing National Accounting Institute. The second training session and the third training session of the Training Class will soon be held at the Shanghai National Accounting Institute and Xiamen National Accounting Institute respectively. The local institutes shall organise the members' enrolment for the training classes and priority shall be given to the Chief CPAs, Deputy CPAs and the partners who are mainly responsible for the business and risk control in local accounting firms and possess securities qualifications to attend the training classes. If there are quotas left after the allocation process, senior management officers from large-scale accounting firms shall also be arranged to attend the training as well.

CICPA shall examine the enrolment lists submitted by the local institutes according to the above-said principles so as to ensure the level of the participants is high. If CICPA finds that the enrolment lists submitted are unable to meet the above mentioned criteria, a new enrolment list shall be submitted by the concerned local institute.

  第四,“中国注册会计师执业准则培训班(第一期)”现正在北京国家会计学院举行,第二、三期“中国注册会计师执业准则培训班”即将分别在上海国家会计学院和厦门国家会计学院举行。各地方注协要切实组织好学员报名工作,要优先选派本地具有证券资格会计师事务所的主任会计师、副主任会计师以及主管业务、风险控制的合伙人参加培训;在所分配的名额还有空余的情况下,可安排其他较大规模会计师事务所高层管理人员参加培训。对地方注协的上报名单,中注协将依据上述原则进行审查,以保证学员的高层次。如发现不符合上述要求的,将提请有关注协重新上报名单。

Fifthly, for the purpose of promoting the thorough implementation of the new professional standards and to supervise the execution of the new professional standards, deputy secretary general who is responsible for supervision and the officer in charge of the supervisory department in the local institutes shall attend the training courses concerning the new professional standards to be held at the National Accounting Institutes offered by the CICPA (Not counted towards the allocated training quotas). In order to enhance the early disposition and early arrangement for the business inspection, those who are unable to attend the training class in Beijing shall attend the second training session of the training class to be held in Shanghai. Details of the concrete enrolment lists shall be finalised as soon as possible, the supplementary candidates list shall be submitted on July 17, 2006.

  第五,为推动新准则的全面贯彻落实,做好新准则执行情况的监管工作,各地方协会分管监管工作的副秘书长和监管部主任,必须参加中注协在国家会计学院举办的执业准则面授培训班(可不占用已经分配的培训名额)。为便于业务检查工作的早布置、早安排,未到北京参加培训的,原则上应到上海参加第二期准则培训。具体名单,请尽快确定,并于7月17日补报参加人眩

Contact Persons of the Continuing Professional Education Department of CICPA: Yang Chenhui and Zhang Jian

Contact Telephone Numbers: (010)68721166-1402, 1411

Fax Numbers: (010)68720138, 68474986.

July 17, 2006

  中注协继续教育部联系人:杨晨辉，张建。

  联系电话:（010）68721166-1402、1411。

  传真:（010）68720138、68474986。

二OO六年七月十七日