Accounting personnel in units participate in continuing education in order to improve their business skills and should be guaranteed with funds. However, whether to reimburse expenses in practice depends on the specific situation of each unit.

In the new Regulations on Continuing Education for Accountants (Cai Shui [2065] 18), it is not clearly stipulated that the expenses of continuing education for accountants can be reimbursed by their units. Only Article 10 mentions that "the unit where accounting personnel work should follow the principle of combining education, assessment and use, encourage, support and organize accounting personnel of this unit to participate in continuing education, ensure learning time and provide necessary learning conditions.

In the Opinions on Further Strengthening the Continuing Education of Accountants issued by the Ministry of Finance in 2005, it was mentioned that "the employer is the main body of accounting personnel training. All units should pay attention to the construction of accounting talents in their own units, formulate training plans for accounting personnel in their own units according to development needs, encourage accounting personnel to participate in continuing education according to regulations, and provide guarantees in terms of funds and time. "