2. The Ministry of Finance issued the Interim Provisions on Continuing Education for Accountants, and the content and hours of study were drawn up by the Accounting Department of the Ministry of Finance.

3. The specific implementation is organized and implemented by schools and units approved by financial accounting management departments at all levels. Its operation mode is trained by training units and certified by financial departments at all levels. Every accountant must receive a certain period of continuing education every year.

4. If you don't participate for two or three years in a row, you will be punished in terms of qualification examination, annual inspection of accounting certificate, and evaluation of the model. Until the accounting certificate is revoked and the accounting team is cleaned up.

5, accounting continuing education, according to the accounting professional technical data is divided into advanced, intermediate and junior three levels, according to the cultural learning, professional knowledge, operational skills, work level and other aspects of the hierarchy and differences.