HKICPA香港注册会计师:What does a rolling three-year period mean?

来源: 高顿网校 2014-07-07
  高顿网校小编为您解答:What does a rolling three-year period mean?
 
  Ans:The rolling three-year cycle allows more flexibility for members to earn their CPD hours: a fixed total number of CPD hours (120) has to be completed every three years rather than every year. However, a minimum of 20 CPD hours (verifiable or non-verifiable) has to be achieved each year.
 
  高顿网校小编寄语:向着某一天终于要达到的那个终极目标迈步还不够,还要把每一步骤看成目标,使它作为步骤而起作用。

 
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