More than 24 hours. Article 11 of the Regulations on Continuing Education for Accountants clearly states that the cumulative time for accountants to receive training (face-to-face instruction) every year shall not be less than 24 hours. However, if it is impossible to complete the training time in the current year under special circumstances, the time for continuing education can be postponed to the next year after being examined and confirmed by the local financial department under centralized management.