The contents of continuing education for accountants mainly include accounting theory, policies and regulations, professional knowledge, skills training and professional ethics.

(a) continuing education in accounting theory, focusing on strengthening the training of basic accounting theory and applied theory, and improving the ability of accounting personnel to guide practice with theory;

(2) Continuing education on policies and regulations, focusing on strengthening the training of accounting regulations and other relevant laws and regulations, and improving the ability of accounting personnel to manage their finances according to law;

(3) Business knowledge training and skills training, focusing on strengthening professional knowledge and training in business management, internal control and informatization. Necessary to perform post duties, in order to improve the practical work ability and business skills of accounting personnel;

(4) Continuing education of professional ethics, focusing on strengthening the training of accounting professional ethics and improving the professional ethics level of accounting personnel.

The form of continuing education for accountants is mainly training. On-the-job self-study is an important supplement to the continuing education of accountants.

Accounting personnel can voluntarily choose to participate in the training form recognized by the competent department of continuing education:

(a) to participate in accounting training organized by continuing education institutions for accounting personnel, and to be filed and announced by the competent department of continuing education;

(two) to participate in the continuing education teacher training and accounting training organized by the competent department of continuing education for accounting personnel;

(three) to participate in the accounting full-time training organized by the accounting personnel;

(four) to participate in accounting, auditing, statistics, economic professional and technical qualification examinations, as well as certified public accountants, certified asset appraisers, certified tax agents;

(five) other forms recognized by the competent department of continuing education.

The competent department of continuing education shall, in accordance with the management authority, regularly publish the names of continuing education institutions for accounting personnel and other relevant information.

Encourage accountants to participate in on-the-job self-study. On-the-job self-study forms include:

(a) to participate in accounting, auditing, financial management, financial management, computerized accounting, specialization of certified public accountants, master of professional accounting (MPAcc) and other relevant professional education recognized by the state;

(2) independently completing accounting research projects approved by financial departments or accounting academic groups at or above the prefecture (city) level or publishing accounting papers in economic newspapers at or above the provincial level;

(three) the system accepts distance education and online training related to accounting business;

(4) Other forms of on-the-job self-study.

The unit where the accounting personnel work shall put forward requirements for on-the-job self-study of accounting personnel and provide necessary conditions.

To carry out the continuing education of accountants, we should comprehensively use teaching methods such as lectures, research, cases, simulation and experience according to the characteristics of accountants to improve the training effect and quality.

Promote network education, distance education and audio-visual education, and improve the information level of continuing education, teaching and management of accounting personnel.