Attachment:
According to the Ministry of Finance's Regulations on Continuing Education for AccountantsNo. 18 [20 13], if an accountant is unable to complete the continuing education in that year and obtain the required credits due to sick leave, going abroad for work, childbirth and other reasons, he shall provide reasonable proof. After the examination and confirmation by the continuing education management department, the credits that have not been obtained may be postponed to the next year. The administrative department of continuing education shall order the accounting personnel who have not participated in continuing education or have not obtained the required credits to make corrections within a time limit.