There is no need to retake the exam, as long as you go to the issuing finance bureau to make up the continuing education, it will continue to be effective.

According to the provisions of Article 31 of the Measures for the Administration of Accounting Qualification Certificates:

In any of the following circumstances, the accounting qualification management institution shall order it to make corrections within a time limit:

(a) do not participate in continuing education or participate in continuing education without obtaining the required credits;

(two) the transfer registration is not handled in accordance with the provisions of these measures;

(three) the information is not updated in accordance with the provisions of these measures.

Therefore, if you find that you haven't continued your education for three years, you can go to the issuing authority to accept correction within a time limit (make-up education).