搜寻于 持续专业进修要求
持续专业进修要求
Q1. | If I choose to meet the CPD requirements of one of the GAA institutes of which I am a member, can I be deemed to have met the CPD requirement for SD (Insolvency)? |
No. Holders of the SD (Insolvency) who satisfy the Institute's CPD requirements for certified public accountants by satisfying another GAA institute's CPD system are still required to undertake at least five verifiable CPD hours relating to insolvency for each CPD reporting year in order to satisfy the Institute's CPD requirements for SD (Insolvency) holders.
Q2. | Can I have at least 15 verifiable CPD hours relating to insolvency in a rolling three-year period instead of having at least five verifiable CPD hours relating to insolvency for each CPD reporting year? |
No. The minimum annual requirement for verifiable CPD hours relating to insolvency for holders of SD (Insolvency) is not counted on a three-year cumulative basis. It is an annual requirement.
Q3. | If I obtained my SD (Insolvency) partway through a CPD reporting year, how many CPD hours relating to insolvency do I have to complete during that year? |
Where a member registers as an SD (Insolvency) holder with the Institute during a CPD reporting year, the additional CPD requirement for SD (Insolvency) (i.e. minimum five verifiable CPD hours relating to insolvency) will normally start from the following CPD reporting year beginning 1 December. Please refer to the letter of acceptance to the SD (Insolvency) for exact dates.
It is the responsibility of SD (Insolvency) holders to exercise their professional judgment in deciding the type of CPD activities relating to insolvency. Such learning activities should maintain, deepen and extend the members' professional knowledge, skills and values in insolvency, and should be relevant to members' insolvency work and professional responsibilities, helping them to enhance their understanding of developments in the insolvency field.
Q5. | I serve on insolvency committees of the Hong Kong Institute of CPAs and other professional insolvency bodies, can this activity qualify for CPD hours relating to insolvency? |
Yes, participation in technical committees relating to insolvency may qualify as CPD hours relating to insolvency for SD (Insolvency) holders. The cardinal principle of considering what are relevant CPD activities is whether such activities are relevant to the individual's work as an insolvency practitioner. These learning activities should enhance and broaden the relevant knowledge and skills to enable insolvency practitioners to competently carry out their professional duties and responsibilities. CPD credit is counted on actual basis, including preparation work and attendance at the committee meetings.