It depends.
If you are already in a specific field, continuing education qualifies as an expense as long as it helps you to improve your knowledge, stay licensed, and be better at what you already do. If you are working for a company and you continue your education and end up starting your own business, it's fine. However if your education gives you the ability to do a different career, it is not allowed. For example, a physician decides to go to law school to practice medical malpractice. That would not be acceptable.
You would not classify these expenses as start up costs. They are simply education expenses.
@merebee
