According to the unified regulations of the Ministry of Finance, accounting professional and technical personnel participate in continuing education and implement credit system management, and the credits obtained by participating in continuing education every year are not less than 90 points. Among them, professional subjects are generally not less than two-thirds of the total study subjects.

Continuing education personnel need to complete two subjects within the specified time of an accounting study year. Continuing education includes two courses: public demand subjects and professional subjects. Public demand subjects can be divided into basic knowledge such as laws and regulations, policy theory, professional ethics and technical information that professional and technical personnel should generally master. Professional subjects are divided into financial accounting, management accounting, financial management, internal control and risk management, accounting informatization, accounting professional ethics, finance and taxation, accounting laws and regulations and other relevant professional knowledge that accounting professionals and technicians should master in accounting work.