查看完整版本 : 想問問各位,我年輕時因不善理財,做過債務重組,會否影響會計師前途?

cs_ksm 2020-7-29 11:46 PM

想問問各位,我年輕時因不善理財,做過債務重組,會否影響會計師前途?

想問問各位,我年輕時因不善理財,做過債務重組.若我pass晒d HKICPA的QP考試又拿了至少三年audit經驗,我能否拿到 practising certificate (PC) (執業証書)呢? 我見hkicpa 咁樣寫:
A CPA may apply for a PC, which is issued annually on application, if s/he:
"
[list][*]has had a period of not less than four years of full-time [url=https://www.hkicpa.org.hk/en/Membership/Registration-and-licensing/Practice-units/Obtain-a-Practising-Certificate/issuance-requirements/approved-accounting-exp]approved accounting experience[/url] of which at least one year is post-qualifying experience, i.e., acquired after becoming a member of a body accepted by the council or after registration as a CPA with the Institute.

The four-year period may be reduced to 30 months if the experience acquired is all post-qualifying.

In either case, a substantial proportion of the approved accounting experience must be in auditing and at least one year of such experience must be gained in Hong Kong within three years prior to the date of application.[*]is ordinarily resident in Hong Kong;[*]has passed [url=https://www.hkicpa.org.hk/en/Membership/Registration-and-licensing/Practice-units/Obtain-a-Practising-Certificate/Practising-Certificate-Examinations]examinations in local law and taxation[/url] and where applicable auditing;[*]is not a bankrupt nor has become bankrupt nor has entered into a voluntary arrangement with his / her creditors within the meaning of the Bankruptcy Ordinance (Cap. 6); and[*]has complied with the Institute’s [url=https://www.hkicpa.org.hk/en/Professional-development/Continuing-professional-development/Continuing-professional-development-requirements/Understand-CPD-Requirements]continuing professional development requirements[/url]."[/list]

[[i] 本帖最後由 cs_ksm 於 2020-7-29 11:47 PM 編輯 [/i]]

阿柒回歸 2020-7-30 02:30 AM

"has" 係咩tense??:smile_53::smile_38:

cs_ksm 2020-7-30 08:46 AM

[quote]原帖由 [i]阿柒回歸[/i] 於 2020-7-30 02:30 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=522483164&ptid=29262871][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
"has" 係咩tense??:smile_53::smile_38: [/quote]
present perfect

dpoon 2020-7-31 05:20 PM

[quote]原帖由 [i]cs_ksm[/i] 於 2020-7-30 08:46 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=522488130&ptid=29262871][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
present perfect [/quote]

咁即係past唔影響啦. 只要而家已經唔係佢講果幾個STATUS~

cs_ksm 2020-8-1 02:13 PM

[quote]原帖由 [i]dpoon[/i] 於 2020-7-31 05:20 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=522568139&ptid=29262871][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]


咁即係past唔影響啦. 只要而家已經唔係佢講果幾個STATUS~ [/quote]

thanks

mogulhongkong 2020-8-1 07:41 PM

[quote]原帖由 [i]dpoon[/i] 於 2020-7-31 05:20 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=522568139&ptid=29262871][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]


咁即係past唔影響啦. 只要而家已經唔係佢講果幾個STATUS~ [/quote]
你睇番份正式入會申請表就知唔係咁理解:

(a) Financial integrity
 In the last five years, have you made any compromise or arrangement with creditors, or
otherwise failed to satisfy creditors in full?
 Have you ever been declared bankrupt or been the subject of a bankruptcy court order
in Hong Kong or elsewhere, or has a bankruptcy petition ever been served on you?

[url=https://www.hkicpa.org.hk/-/media/HKICPA-Website/HKICPA/section3_registration/Register-as-a-CPA/pdf-file/form/form-r3.pdf?la=en&hash=386A5CE8257B1989D2336F76C13C06E8]https://www.hkicpa.org.hk/-/media/HKICPA-Website/HKICPA/section3_registration/Register-as-a-CPA/pdf-file/form/form-r3.pdf?la=en&hash=386A5CE8257B1989D2336F76C13C06E8[/url]
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查看完整版本: 想問問各位,我年輕時因不善理財,做過債務重組,會否影響會計師前途?