The continuing education of certified public accountants is an assessment cycle every two years, that is, from 1 in the first year to 1 in the second year in February. The cumulative time for continuing education in each assessment cycle shall not be less than 80 hours, and shall not be less than 30 hours in any year. Professional ethics training, each cycle shall not be less than 4 hours. The hours exceeded in the previous evaluation cycle shall not be carried forward to the next evaluation cycle.

Provisions on continuing education for non-practicing members of the Institute of Certified Public Accountants:

The continuing education of non-practicing members in each calendar year (65438+ 10/to 65438+February 3 1) shall not be less than 40 hours, including 24 hours of specialized continuing education and 16 hours of productive continuing education. Each class is not less than 45 minutes.

Non-practicing members who have completed more than 24 hours of specialized continuing education within one year can only postpone the extra hours to the next year's continuing education, and the postponed hours shall not exceed 24 hours.

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