Accounting professional and technical personnel to participate in continuing education to implement credit system management, to participate in continuing education to get no less than 90 credits each year. Among them, professional subjects are generally not less than two-thirds of the total credits. The credits obtained by accounting professional and technical personnel participating in continuing education are valid in the current year nationwide and may not be carried forward to future years.
Personnel with professional and technical qualifications in accounting shall participate in continuing education from the year of obtaining professional and technical qualifications in accounting, and obtain the required credits within the specified time. Personnel who do not have the professional and technical qualifications of accounting but are engaged in accounting work shall begin to participate in continuing education from the year after they are engaged in accounting work, and obtain the required credits within the specified time.