Legal analysis: 20 years can't make up 17 years of continuing education. According to Article 16 of the Implementation Measures for Continuing Education of Accounting Professionals in Shanghai (No.8 of Hu Cai Fa [20 18]), "Accounting professionals who have not completed continuing education in that year and have not obtained the required credits should, in principle, complete continuing education through the Internet in the next year and obtain the corresponding credits", so they can only make up the courses in 2018 years.
Legal basis: Measures for the Implementation of Continuing Education for Accounting Professionals in Shanghai Article 16 If an accounting professional fails to complete continuing education in the current year and obtain the required credits for some reason, he shall, in principle, complete continuing education through online continuing education in the following year and obtain the corresponding credits.