The continuing education of primary accounting certificate is a process in which people with accounting professional and technical qualifications should participate in continuing education from the year when they obtain accounting professional and technical qualifications, and obtain the required credits within the specified time. The content of continuing education includes public subjects and professional subjects.

Continuing education is managed by the credit system, and the credits obtained by participating in continuing education every year are not less than 90 credits. 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. The courses and teaching methods adopted in the continuing education of accounting professionals and technicians should meet the requirements and characteristics of accounting work. At the same time, actively promote online education and other ways to improve the information level of continuing education teaching and management.