The contents of continuing education for accounting professionals and technicians include public compulsory subjects and professional subjects. Continuing education for accountants, also known as continuing education for accountants or on-the-job education for accountants, refers to retraining and re-educating accountants who have obtained or been employed in accounting work with the goal of improving their political and ideological quality, professional ability and professional ethics, so as to better adapt them to the requirements of the development of socialist market economy.

I. Contents of continuing education for accounting professionals and technicians:

The Notice issued (Caishui [20 18] 10) stipulates: "The content of continuing education for accounting professionals and technicians includes public subjects and professional subjects."

1. Public subjects include: laws and regulations, policy theory, professional ethics, technical information and other basic knowledge that professional and technical personnel should generally master. Public demand subjects are biased towards the standards and rules of accountants and courses to help accountants improve their own abilities.

2. Professional subjects include: financial accounting, management accounting, financial management, internal control and risk management, accounting informatization, accounting professional ethics, taxation and finance, accounting laws and regulations and other relevant professional knowledge that accounting professionals and technicians should master in accounting work. Professional subjects aim at the professional knowledge of accountants and have the function of updating knowledge reserves in time.

Two, accounting continuing education regulations:

In order to standardize the continuing education of accounting professionals, protect their legitimate rights and interests, and constantly improve their quality and professional ability, the Regulations on Continuing Education of Accounting Professionals are formulated.

The courses and teaching methods adopted in the continuing education of accounting professionals and technicians should meet the requirements and characteristics of accounting work.

The financial department will incorporate the participation of accounting professionals in continuing education into the credit information file in the accounting management information system, and use it as one of the basis for the examination or evaluation of accounting professional technical qualifications and the selection of high-end accounting talents.

At the same time, the Ministry of Finance requires employers to take the participation in continuing education as an important basis for the assessment and employment of accounting professional and technical personnel and an important condition for the appointment of accounting professional and technical positions and the application and evaluation of accounting professional and technical qualifications at the next higher level.