Two. Basis: Regulations of the Ministry of Finance on Continuing Education for Accountants

1, Article 6 The object of continuing education for accounting personnel is those who have obtained accounting qualification.

Persons who have obtained the qualification of accounting practice shall begin to participate in continuing education in the year following the qualification, and obtain the required credits within the specified time.

2, seventeenth accounting personnel to participate in continuing education to take the credit system management, to participate in continuing education to get no less than 24 credits each year.

3, accounting personnel to participate in continuing education credits, valid in that year, shall not be carried forward to the next year.