HKICPA：The differences between structured and verifiable?

　　高顿网校小编为您解答：I know the Statement has introduced the concept of CPD as verifiable learning activities. What are the differences between "structured" CPD as defined in the old Statement 1.500 (September 2004) and "verifiable" CPD as defined in the current Statement 1.500 (Revised December 2010)?
 

　　Ans：The "verifiable" activities under the current Statement are, to some extent, quite similar to that of "structured" activities under the old Statement.
 

　　A verifiable activity means that an activity can be objectively verified by a competent source, while structured activity is composed of either an interactive or an assessment component. For example, participation in a course or seminar can generally be considered as verifiable and structured CPD because it can be objectively verified by a competent source, like an attendance record or, in the case of the Institute’s e-Learning course, registration confirmation. At the same time, it is interactive and/or consists of an assessment component. In other words, a structured activity in most cases is also a verifiable CPD activity.
 

　　An example to illustrate the difference between "verifiable" and "structured" CPD activity is an e-Learning programme. An e-Learning programme which does not have an assessment component, is unstructured CPD. It is however verifiable, because it can be verified by a "competent source" such as the confirmation of registration by the provider.
 

　　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。