The main contents of continuing education for accountants include: accounting theory and practice, finance, accounting laws and regulations, accounting professional ethics, accounting computerization knowledge, other related knowledge and other relevant laws and regulations. The forms of continuing education for accountants can be divided into training and self-study.

Training form

Training forms include: 1, training organized by the accounting management organization of the finance department; 2. The training organized by the training unit entrusted by the accounting management institution of the financial department; 3. Business training organized by provincial authorities; 4. Accepting accounting education recognized by the state in ordinary colleges or adult colleges; 5. Other forms of training recognized by the accounting management institution of the financial department.

Self-study form

Self-study forms include: 1, business study and job training organized by departments or units themselves; 2. Undertake accounting professional topics and obtain research results; 3, to participate in the superior accounting professional and technical qualification examination; 4. Other forms of self-study recognized by the accounting management institution of the financial department.

Adjustment of negotiable instrument law

According to the provisions of China's "Negotiable Instruments Law", a negotiable instrument actor can declare that it is flawed and claim that the negotiable instrument act is invalid under the following circumstances: by means of fraud or coercion or taking advantage of the danger of others, the negotiable instrument act is carried out against the true meaning. Paragraph 2 of Article 21 of the Negotiable Instruments Law stipulates: "A bill of exchange without consideration shall not be issued to deceive banks or other parties to the bill." Non-bona fide bill behavior is also invalid.