Accounting continuing education can be made up for one year overdue, but it cannot be made up for two consecutive years. Different countries and regions have different policies. For example, in Britain, accountants are allowed to supplement continuing education courses that have not been completed for three years within a certain period of time. In China, we can only make up for the unfinished continuing education requirements for one year, and we can't make up for the shortcomings for two consecutive years. Accounting practitioners in all countries and regions should pay close attention to the relevant regulations in their regions to ensure the timely completion of continuing education obligations.