Wednesday 4 January 2017

新QP Summary from 審計新丁

會計界喜歡轉變,喜歡日新月異。今天公會發佈新QP的內容,於2019年6月推出。新QP跟新HKAS和HKFRS一樣,推出前總要醞釀一輪,生怕你們不知道。趁我今天不用OT,用15分鐘了抽出了數個重點讓大家參考參考。
新QP有3個Level: Associate Level -> Professional Level -> Capstone Level
Non-acct major students:
◆New Associate Level (10 modules) would replace AAT and PBE before admitting to [old] QP / [new] Professional Level (four modules) and Capstone Level.
◆Associate Level: 每個Module最多考4次
Acct major students:
◆現有的4個Modules叫做Professional Level,同樣有4個Modules
◆現有的FE成為Capstone Level一部分,送多3個Workshop,加強道德操守培訓
◆Professional Level: 每個Module最多考4次
◆Capstone Level: 不限次數
◆新FE 是4.5-hour (including 0.5 hour reading time) open-book examination
Points to note:
The HKICPA will need to amend the Professional Accountants Ordinance to include the additional membership admission criteria. The HKICPA will announce the effective date in due course.

No comments:

Post a Comment