The content of accounting continuing education promulgated by the Accounting Department of the Finance Bureau stipulates that accounting personnel should receive 24 hours of continuing education every year. Continuing education time takes 2 years as an assessment cycle. In other words, the accountant must complete 48 hours of study in an assessment cycle (within 2 years). Under any of the following circumstances, the continuing education time of accounting personnel may be postponed, and the prescribed continuing education time shall be completed together in the next year. (a) working abroad 1 year or more; (2) Sick leave exceeds 1 year; (3) bearing; (4) military service; (5) Other circumstances. Accounting personnel in the above situations shall provide reasonable proofs by individuals and be audited and confirmed by the local financial department. Accounting personnel should hold relevant certificates or supporting documents, including contents, time, accumulated hours (days), etc. , apply to the local financial department that issued the accounting qualification certificate to be recorded in the accounting qualification certificate. Answer: 2005-10-3122: 41questioner's evaluation of the answer: