The contents of continuing education for accountants mainly include accounting theory, policies and regulations, professional knowledge, skills training and professional ethics. The continuing education of accounting theory focuses on strengthening the training of accounting basic theory and applied theory, improving the ability of accounting personnel to guide practice by theory, continuing education of policies and regulations, focusing on strengthening the training of accounting regulations and other relevant laws and regulations, and improving the ability of accounting personnel to engage in accounting work according to law. Business knowledge and skills training and continuing education, focusing on strengthening accounting standards and systems, internal control, accounting information and other professional knowledge necessary to perform their duties, and improving the practical work ability and business skills of accounting personnel. The continuing education of professional ethics focuses on strengthening the training of accounting professional ethics and improving the professional ethics level of accounting personnel.