In addition, people who are engaged in accounting work and do not have accounting professional qualifications also need to participate in continuing education. Personnel who do not have the accounting professional qualification to engage in accounting work shall begin to receive continuing education in the second year after engaging in accounting work and obtain the required credits within the specified time. The object of intermediate accounting continuing education is people, including those with accounting professional and technical qualifications in state organs, enterprises, institutions and social organizations, and those who do not have accounting professional and technical qualifications but are engaged in accounting work also need to participate in continuing education.