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HONG KONG SOCIETY OF ACCOUNTANTS(香港会计师的社会)
OVERVIEW
Qualification Programme (QP) comprises four modules and a final examination. The
coverage of each module is defined in competency-based terms. Competencies are set at
the level of the newly-qualified professional accountant. Each unit of competency within a
module is listed, together with an indication of the main related areas of skills and knowledge.
Each of these is assigned a numerical indicator as a guide to the applicable level of
competency.
TABLE OF CONTENT
The modules and final examination competency requirements are set in the following areas:
Module A: Financial Reporting
Module B: Corporate Financing
Module C: Business Assurance
Module D: Taxation
Final Examination
[鍵入文字] 頁1
Overview
Qualification Programme (QP) comprises four modules and final examination. The four
modules aim to enhance candidates capacity to apply knowledge and skills acquired at pre-
education entry to professional situations, and to develop a strong sense of professionalisms
and ethics. The focus is on integration across subject areas in the context of professional
applications.
The coverage of each module is defined in competence-based terms. Competences are set
at the level of a newly-qualified professional accountant. Each unit of competence within a
module is listed, together with an indication of the main related areas of skills and knowledge.
All units are assigned a numerical indicator as a guide to the applicable level of competence.
The modules and final examination competence requirements are set in the following areas:
Module A – Financial Reporting
Module B – Corporate Financing
Module C – Business Assurance
Module D – Taxation
Final Examination
Fields of competence
The items listed in this section are s
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