I think you want to ask why the accounting certificate should be examined annually, because the state will constantly introduce some accounting treatment methods and accounting tax laws and regulations. In order to keep the financial knowledge of every accountant from becoming obsolete, the state requires every accountant to participate in continuing education every year, and accountants who have not participated in continuing education are not allowed to participate in the annual examination. So if your accounting certificate is not audited, then your accounting certificate will be invalid and you can't engage in accounting work!