| CPA Insights |
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What’s it worth
Derick Lam Associate, Portfolio Valuations Team at the SoftBank Investment Advisers, uses the skills he acquired as a CPA to provide high-level investment advice. He finds what he has learned from the QP is practical and relevant to real-life business world.
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| Tech Source |
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According to Hong Kong Standard on Auditing 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing (HKSA 200), one of the overall objectives of the auditor in conducting an audit of financial statements is to obtain sufficient and appropriate audit evidence to reduce audit risk to an acceptably low level. In the article, Dr Josephine Wong, Teaching Fellow, School of Accounting and Finance of the Hong Kong Polytechnic University, discusses the audit risk model by illustrating a daily life example relating to risks of material misstatement exist at the assertion level for a class of transactions, sales revenue.
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| Student matters |
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Free QP examinations support webinars
To support your preparation for the QP examinations, the Institute will hold a number of free Module Preparation Seminars and Examination Techniques Seminars in October. The seminars aim at helping you to reinforce your understanding of major or difficult topics and polishing your examination techniques. All the seminars will be held as live webinars.
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Opening hours of the Institute’s library and study room
To support QP candidates in preparing for their examination, opening hours of the Institute’s library and study room will be extended between 25 October and 28 December, except early closing on 21 and 24 December. more |
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Practical experience
We welcome 19 authorized employers and 23 authorized supervisors to the Institute's practical experience scheme.
For QP graduates who have already completed the QP with sufficient practical experience for membership admission, please submit your membership applications on or before 11 January 2021.
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Highlights
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QP Top Student Award and Scholarship Presentation Ceremony
On 19 September, around 40 awardees and guests attended the ceremony at the Institute Auditorium. We were privileged to welcome Mr Joseph Chan, Under Secretary for Financial Services and the Treasury, as the guest of honour of the event. The Institute presented eight QP exam awards to the top candidates of the December 2019 session and 23 QP scholarships to recipients from universities at the occasion.
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