HKICPA湖南:必须了解的Mandatory CPD requirements的简介

来源: 高顿网校 2014-07-07
香港注册会计师考试是中国大陆相当热门的一项国际性的注册会计师考试,很多同学对其的了解却还不是很多,下面是高顿网校小编为湖南的同学总结的关于Mandatory CPD requirements的内容。
 
  Mandatory CPD requirements (Statement 1.500)
 
  Recent developments and changes to Statement 1.500:
 
  1.Changes made in April 2013
 
  Newly accepted CPD activities
  "Networking" and "observation, feedback and reflection" are accepted as non-verifiable CPD activities effective for CPD reporting periods beginning on or after 1 December 2013. Members may claim up to 5 non-verifiable hours in total per annum for these categories together (not 5 hours individually) in addition to any networking time included in verifiable CPD events. Further details are available in paragraph 5 of Statement 1.500 (April 2013) and paragraphs 19 and 20 of our Frequently Asked Questions.
 
  2.Change made in April 2012 and earlier
 
  Guidance on CPD exemptions
  Statement 1.500 Continuing Professional Development (revised in August 2010) is to provide new information about the criteria for granting exemption from the Institute's CPD requirements.  Click here to read the message from the Institute's Director of Professional Development about the changes.  Further details are available in the Appendix of Statement 1.500 (April 2013), the Consolidated table of changes and the Frequently Asked Questions.
 
  Recognition of CPD Requirements of a U.S. State Board of Accountancy or GAA Institutes
  Except for a holder of the Institute’s Practising Certificate or Specialist Designation, for member who is a holder of an active license issued by a State Board of Accountancy ("State Board") of the United States of America or a current member of one or more of the following Global Accounting Alliance (GAA) institutes: ICAA, CICA, ICAEW, ICAI, NZICA, ICAS and SAICA, that member may choose, from that State Board which issued the active license or from the above-mentioned GAA institutes of which he/she is a member, which CPD requirements/regulations to comply with. Click here to read the messages from the Institute’s Chief Executive and Registrar about these developments. GAA CPD recognition is effective for CPD reporting periods ending on 30 November 2009 while U.S. State Board CPD recognition is effective from 1 December 2011, further details are available in paragraphs 35 and 39 of Statement 1.500 (April 2012) and paragraphs 39 and 40 of our Frequently Asked Questions.
 
  Block declarations of CPD compliance
  Member practices or organizations which keep training records which demonstrate the compliance of their staff with the Institute's CPD requirements may, provided certain criteria are met, make a block declaration to the Institute of that CPD compliance. Effective for CPD reporting periods ending on 30 November 2009, further details are available in paragraph 42 of Statement 1.500 (April 2012) and paragraphs 22, 23 and 24 of our Frequently Asked Questions.
 
  Enquiries: Please call the Institute’s hotline at (852) 2287-7054 or 2287-7454
 
        高顿网校小编寄语:过去属于死神,未来属于你自己。
 
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