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吉林：什么是SQ？什么是SD？他们之间有什么联系？

来源：高顿网校 2014-07-11

　　吉林的考生：什么是SQ？什么是SD？他们之间有什么联系？
高顿网校小编：SQ就是Specialist qualification，SD就是Specialist designation，详细分析请看下文：

　　Specialist Qualifications and Designations

　　Background for specialist qualifications and specialist designations

　　As Hong Kong’s business environment becomes increasingly sophisticated, so too do the roles of CPAs. They are increasingly asked not only to analyze the numbers, but to manage whole sections of companies, providing leadership and expertise to make businesses succeed. Such complex challenges require specialized skills and mindsets.

　　Specialist qualification (SQ)

　　The Institute's fifth long range plan refers to the implementation of a professional qualification as a longer term goal to be achieved in relevant specialist areas. The development of such qualifications by the Institute should help enhance the status of professionals working in the field.

　　Specialist qualifications are examination based and obtained through post (professional) qualification training and examinations. Generally, they will be open to both members and non members of the Institute.

　　Specialist designation (SD)

　　The fifth long range plan also envisages the creation of specialist designations, initially for members of the Institute. A specialist designation is a form of accreditation in a specialized field which recognizes a member's specialist experience and competence and is supported by quality assurance and regulations.

　　Specialist designations offer practitioners working in a particular field the recognition of a defined level of experience and competence.

　　For users of specialist services, specialist designations provide a way to measure the experience and standing of practitioners to inform their appointment decisions.

　　For members aspiring to reach the top of a specialist field, specialist designations provide a valuable career path.

　　SQ and SD in insolvency

　　The Institute's first SQ and SD, in insolvency, keep Hong Kong’s insolvency practitioners standing at the forefront of the accounting world, and help users of insolvency services identify sound choices for their appointments.

　　The Institute's diploma in insolvency achieved specialist qualification status in June 2010.

　　SD (Insolvency), the Institute's first specialist designation, was introduced in December 2010 with suitably experienced members invited to apply: click here for more information.

　　Holders of the insolvency specialist designation may use the expressions SD (Insolvency) and 专项资格 (破产重整) after their names.

　　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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