HONG KONG SOCIETY OF ACCOUNTANTS（香港会计师的社会）.pdf

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