Hong Kong taxation - DIPN (HKICPA考试必备)
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Hong Kong Diploma of Secondary Education Examination 2023 and 2024Category A (Senior Secondary Subjects)Applications for Special Examination Arrangementsfrom Candidates with special needsApplication Guide1.Introduction1.1 Candidates with special needs (such as candidates with disabilities) entering for the HongKong Diploma of Secondary Education Examination (HKDSE) may apply before the examination to the Hong Kong Examinations and Assessment Authority (the HKEAA) for special examination arrangements (SEAs) (e.g. sitting examination at special centres, extra time allowance, braille/enlarged question papers, etc.) or exemption from component(s)/part(s) of an examination. For candidates requiring the use of special equipment (e.g. CCTV, computer), such equipment should be provided by the schools or the candidates. In cases where a candidate’s request for SEAs violates the assessment objectives, the application/request will NOT be approved.1.2 Where a candidate has been exempted from component(s)/part(s) of an examination, his/herresults for the affected component(s)/part(s) will be assessed by the HKEAA based on his/her performance in the other component(s)/part(s) of the examination sat. The component(s) exempted will be indicated on the candi date’s certificate. However, the reason s for granting the exemption and the SEAs made will NOT be recorded.2.Major updatesMajor updates are summarised below. Please refer to the relevant section and annex for details.3.Timeline for submitting applications and processing of applications4. Candidates with SEAs in previous public examinationsIf a candidate (e.g. repeater, private candidate) has been given exemption and/or SEAs in a previous HKDSE/Hong Kong Certificate of Education Examination (HKCEE)/Hong Kong Advanced Level Examination (HKALE) and wishes to have SEAs in the forthcoming HKDSE, he/she must submit a fresh application.SEAs would NOT be arranged for him/her in the forthcoming HKDSE automatically based on previous provisions in a public examination.5. Documentary evidence requiredEach application should be accompanied by an up-to-date medical/assessment report (valid throughout the examination period*) issued by the Hospital Authority, Department of Health, Education Bureau (EDB), a registered medical practitioner, or a professional (e.g. audiologist, speech therapist, psychologist). The medical/assessment report(s) submitted should support the special needs of the candidates and state the SEAs required by the candidates (if applicable). In cases where a candidate’s application is not supported by documentary evidence or the information/justifications submitted do not sufficiently support the special needs of the candidate, the applications will NOT be processed. Candidates with obvious and permanent disabilities (e.g. total blindness, colour vision deficiency) may provide the previous medical/assessment report.* Counted from 1 January of the examination year (except for cases due to accidents or urgent medical conditions). For example, candidates with specific learning disabilities who apply for SEAs in the 2023 HKDSE should submit a psychological assessment report issued within 4 years before the public examination (i.e. on or after 1 January 2019).Depending on the nature of special needs, candidates are required to submit the following documents:6. Special Examination Arrangements6.1 The special examination arrangements (SEAs) applicable to candidates with different types ofspecial needs are listed below: (1) Physical disabilities (i) Candidates requesting extra time allowance (ETA) are required to take a speed test.Based on the HKEAA speed test results, recommendations given by the doctor/specialist (e.g. physiotherapist, occupational therapist) and school practice, the HKEAA will decide whether ETA will be given and (ifyes) the amount of ETA to be given. For papers involving multiple-choice (MC) questions, the arrangements of ETA are as follows: For candidates with physical disabilities who need to take more than 9 hours of examination (including ETA) on the same day, instead of being provided with ETA, they may be given an abridged version (approximately 50%) of the question paper to be completed in normal examination time. In other words, the candidate will be exempted from approximately 50% of the question paper. The information on abridged question paper will be provided to candidates together with the notification of application results. Remarks: For details of the exemption arrangements, please refer to para 1.2.(ii)Depending on the recommendations of the doctor/specialist, candidates may apply for supervised break(s) during an examination, enlarged (single-sided black and white)question papers, specially-designed supplementary answer sheet/graph paper/MC answersheet (please refer to Annex 4for details), writing on alternate lines/alternate pages,circling MC answers on the question papers instead of filling in the MC answers sheets,etc. (Note: The provision may vary in different subject/paper examinations. Fordetails, please refer to the notification of application results.)(iii)Candidates may be exempted from the listening components/speaking examination or be allowed to use a word processor to type the answers if documentary proof can beprovided to substantiate the needs. If a candidate is allowed to use a word processor totype the answers, the word processor should only be used as a type-writer. Access to theInternet or functions such as calculation, spell-check, grammar-check, translation,thesauri and ‘displaying associated terms’ in the Chinese character input method are notallowed. The candidate/school should provide such equipment and software. Thecandidate may also request to receive question-answer (QA) books in overlay PDFformat for typing the answers directly onto the QA books with a word processor.(2) Visual disabilities(i)The amount of ETA to be given for individual subjects/papers depends on thenature/design of the papers concerned. Detailed information is given below and in thenotification letters on SEAs.(ii)Apart from ETA, depending on the needs of individual candidates, they may be provided with Braille/enlarged (single-sided black and white) question papers, specially-designed supplementary answer sheet/graph paper/MC answer sheet (please refer to Annex 4 for details), and be allowed to use Brailler/magnifier/CCTV and other specialised equipment in the examination. The candidate/school should provide such equipment. Candidates with cortical visual impairment or visual disability may also be provided with question papers of the following special font size and word- and line-spacing (if applicable):●Chinese papers: font size 18, with 2.5 pt for word-spacing and 35 pt for line-spacing.●English papers: font size 16, with double space-bar for word-spacing and 35 pt forline-spacing.Note: Enlarged question papers are printed in B/W only. For candidates who need to read the normal question papers containing coloured diagrams/photographs (ifapplicable), schools may apply for using ancillary equipment (e.g. magnifier, CCTV)for them, as appropriate.(iii)Candidates with visual disabilities may apply for supervised break(s) during an examination, writing on alternate lines/alternate pages, circling MC answers on the question papers instead of filling in the MC answers sheets, etc. Those with severe visual disabilities may also request to use question-answer (QA) books in overlay PDF format for typing the answers directly onto the QA books with a word processor.(Note: The PDF format question-answer (QA) books are not applicable for screen reader.)(iv)Educationally blind candidates (i.e. the corrected better eye having a visual acuity of 0.1 or below, or a visual field 20 degree or below) are eligible for exemption from the following papers/questions:HKDSE Geography●specific map reading questions (i.e. the MC questions in Paper 1 Section A that use amap extract); and/or●data/skill-based/structured questions involving map reading skills in Paper 1 andPaper 2. (Note: The relevant sections consist of optional questions. Candidateswho are approved for the exemption will NOT be provided with the optionalquestions concerned in the exam papers and they have to choose from the remainingquestions to answer the required number of questions, which means that they willhave fewer choices.)Candidates with severe visual disabilities (i.e. the corrected better eye having a visual acuity lower than 6/120 (0.05), or a visual field 20 degree or below) may be exempted from questions involving complex diagrams, tables, graphs and pictures in HKDSE English Language Paper 3 (Listening and Integrated Skills).For candidates with severe visual disabilities [e.g. total blindness, the corrected better eyehaving a visual acuity lower than 6/120 (0.05) or a visual field 20 degree or below], forquestions that involve complicated pictures, where appropriate, text labels/descriptionswill be provided on the pictures concerned. Exemption will be given in case theprovision of text labels/descriptions on the pictures concerned is not possible (e.g. unfairassistance may be given if text labels/descriptions are provided). In order to preservethe secrecy of question papers, candidates will be informed of the questions to beexempted and the adjusted examination time right before the start of the examinationsession. Candidates have to indicate at the time of application whether they want to beexempted from such questions.For candidates with visual disabilities who need to take more than 9 hours of examination(including ETA) on the same day, instead of being provided with ETA, they may be givenan abridged version (approximately 50%) of the question paper to be completed innormal examination time. In other words, the candidates will be exempted fromapproximately 50% of the question paper. The information on abridged question paperwill be provided to candidates together with the notification of application results.Remarks: For details of the exemption arrangements, please refer to para 1.2.(3) Aural disabilitiesThe SEAs made will normally be based on the severity of the aural disabilities. Details are as follows:To sit written examinations (including Listening components) at special centres; and tosit Speaking examination at special centre, facing or with the side of normal hearingtowards other speakers.②To sit written examinations (including Listening components) and Speakingexamination at special centres.③To sit written examinations at special centres.④To sit Speaking examination at special centres.⑤Exemption from the Listening components.⑥Exemption from the Speaking examination and School-based Assessment (SBA) ofEnglish Language.Remarks:(i)If a candidate’s left and right ears differ in the severity of aural disabilities, the better ear(except for cases of unilateral HI) will be used for the consideration of specialexamination arrangements.(ii)For details of the exemption arrangements, please refer to para 1.2.prolonged and/or additional pauses in the Listening components and/or (ii) extended examination time in the Speaking examination of language subjects. They have to indicate at the time of application whether they would like to be considered for the SEA(s). However, they are NOT eligible for extended preparation time in the Speaking examination of language subjects.(4) Oral disabilitiesOral disabilities are classified as mild, moderate or severe. Candidates with severe oral disabilities are eligible for exemption from the Speaking examination of language subjects and School-based Assessment (SBA) of English Language. Candidates with mild/moderate oral disabilities are eligible for sitting the Speaking examination with extended examination time at special centres. They have to indicate at the time of application whether they would like to be considered for the SEA(s). However, they are NOT eligible for extended preparation time in the Speaking examination of language subjects.Remarks: For details of the exemption arrangements, please refer to para 1.2.(5) Specific learning disabilities (SLD)(i)Candidates who meet the diagnostic criteria of SLD (Dyslexia) are eligible for SEAsincluding ETA (normally 25% for both conventional and multiple-choice (MC) papers)*and supervised break(s) during an examination. Other SEAs may include the provisionof special question papers (e.g. single-sided black and white, single-sided black and whiteenlarged or single-sided ivory-colour), specially-designed supplementary answersheet/graph paper/MC answer sheet (please refer to Annex 4for details), writing onalternate lines/one side of an answer book, or circling MC answers on a question paperinstead of filling in boxes on an answer sheet. (Note: The provision may vary indifferent subject/paper examinations. For details, please refer to the notification ofapplication results.)* ETA 5% for Visual Arts 1B/2B(ii)Use of a word processor instead of writing may be considered for the following candidates:●candidates with illegible handwriting —the schools should provide a copy of thecandidates’ handwritten Chinese and English composition work in a recent internaltest or examination for the consideration of the HKEAA.●candidates with extremely slow handwriting speed (i.e. those who cannot cope withthe examination even with the extra time stated above) —reports from occupationaltherapists/medical practitioners should be submitted as supporting evidence. Speedtests will be conducted for the candidates by the HKEAA for consideration of such arequest.●if a candidate requires the use of a word processor due to other reasons, the reasonsshould be specified on the application form with supporting documents provided.If a candidate is allowed to use a word processor to type the answers, the word processorshould only be used as a type-writer. Access to the Internet or functions such ascalculation, spell-check, grammar-check, translation, thesauri and ‘displaying associatedterms’in the Chinese character input method are not allowed. The candidate/schoolshould provide the computer facilities in public examinations. The candidate may alsorequest to use question-answer (QA) books in overlay PDF format for typing the answersdirectly onto the QA books with a word processor.software in Liberal Studies (2023 HKDSE) / Citizenship and Social Development (2024HKDSE) and seven elective subjects (i.e. Chinese History, Ethics and Religious Studies,Geography, Health Management and Social Care, History, Literature in English, andTourism and Hospitality Studies):(a)the candidate has a confirmed diagnosis of SLD, and the candidate’s writing abilityin the first language has been assessed on a standardised test with relevant norm(currently, the Hong Kong Test of Specific Learning Difficulties in Reading andWriting for Junior Secondary School Students –Second Edition [HKT-JS(II)] isconsidered relevant) administered by a qualified educational/clinical psychologistwith professional practice training and the test results indicate that the candidate hassevere writing difficulties; and(b)the candidate will be provided with the speech-to-text software in internal schoolassessment(s)/examination(s) before the HKDSE so that he/she is familiar with thearrangements and can apply it effectively in the public examination.Eligible candidates will only be allowed to use the built-in speech-to-text software thatcomes with MacBook Air in the public examination. Candidates will have their speechconverted into text via the software and the word processor, such as MS Word or Pages.They may edit the text with the keyboard and/or allowable Chinese character inputmethods, such as Cangjie, Quick, Pinyin, Stroke and Q9 input methods. Thosefunctions on the speech-to-text software that might affect the fairness or appropriatenessof the software must be removed or disabled prior to it being used in the publicexamination.Practice in internal assessment(s)/examination(s), preferably from Secondary 5, is highlyrecommended for candidates whose applications to adopt the SEA have been accepted bythe HKEAA so that they are familiar with the SEA and can use it effectively in the publicexamination. If a candidate decides to withdraw from using the software, he/she shouldinform the HKEAA in writing as soon as possible, preferably in November of theSecondary 6 school year (for applications submitted in Secondary 5) or in February of theexamination year (for applications submitted in Secondary 6 and private candidates).School candidates must do so via their schools.In case a candidate is seriously ill and unable to speak clearly for using the software orhe/she cannot use the software due to technical problems, he/she should work on thepaper in handwriting.Schools should provide the computer facilities (including the speech-to-text software andprinter), Chinese character input method (if applicable), examination venue(classroom/function room/hall), noise-blocking setup and earmuffs (if applicable) andinvigilation personnel for their candidates in the public examination. Private candidatesshould provide for themselves the computer facilities (including the speech-to-textsoftware) and Chinese character input method (if applicable).Please refer to Annex 7for the guidelines on the use of speech-to-text software in thepublic examination.(6) Candidates with other disabilities/special needs(i)SEAs will be made for the candidates concerned with reference to the nature and severityof the candidates’special needs, the recommendations of the specialists given in themedical/assessment reports (if applicable) and the special arrangements made in internalexaminations. In general, ETA will only be given where there is clear evidence tojustify the need. The request should be supported by the relevant medicaldoctor/specialist and the school should have been providing ETA for the candidate ininternal examinations. The ETA given will normally not exceed 25% and will beconsidered by the Committee on a case by case basis.(ii)Candidates may be allowed to sit the examination in a single room, a room with fewer candidates or in a familiar examination environment due to the nature of the special needs(e.g. likely to create noise during the examination; very sensitive to normal backgroundnoise such as normal school activities, school bells, etc.; very difficult to adapt to anunfamiliar environment; or other medical conditions such as Tourette’s Syndrome).Such request should be clearly stated in the application for SEAs withrationale/recommendation made by the schools/specialists. The candidates concernedmay be allowed to sit the examinations (except speaking examination) in their ownschool special centre (i.e. home centre). Private candidates should also state suchrequest with rationale/ recommendation made by specialists in the application for SEAs.(iii)Candidates with Autism Spectrum Disorder (ASD) may apply for the provision of plain text labels/descriptions for questions that involve high level comprehension/interpretationof cartoons or complicated pictures, where appropriate. The plain text labels/descriptions describe the layout of the cartoons or pictures in the text format withoutgiving any interpretation or revealing the underlying meaning of these cartoons orpictures, which would otherwise compromise the assessment objectives of the subjectsconcerned. Samples of the plain text labels/descriptions for Liberal Studies, ChineseHistory and History are avai lable for downloading under ‘Services to Special NeedsCandidates’ from the HKEAA website.Candidates with ASD should indicate in the application for SEAs whether they need thisSEA and for which subject(s) [normally applicable to Liberal Studies (2023 HKDSE) /Citizenship and Social Development (2024 HKDSE), Chinese History, and History].Schools should provide the candidates concerned with the same arrangement in internalexaminations.The provision of plain text labels/descriptions to questions that involve high-levelcomprehension/interpretation of cartoons or complicated pictures is based on professionaljudgment with reference to the assessment objectives of the subjects concerned. If plaintext labels/descriptions are provided, the candidates concerned will be given a set ofspecial question paper with plain text labels/descriptions (normally printed double-sidedon A3 white paper and output as A4 booklet) in addition to the normal question paperbefore the start of the examination session. If a candidate is also allowed to use questionpaper in special format (e.g. single-sided black and white enlarged), the plain textlabels/descriptions will be provided on the relevant special question paper. If thequestions do not require plain text labels/descriptions, the normal question paper orspecial question paper without plain text labels/descriptions will be provided asappropriate.6.2 Use of Screen ReadersCandidates satisfying the following criteria may be eligible for the use of screen reader in the public examinations. The candidate:(i) has a confirmed diagnosis of SLD, and the candidate’s word reading ability in the firstlanguage has been assessed on a standardised test with relevant norm (currently, the HongKong Test of Specific Learning Difficulties in Reading and Writing for Junior SecondarySchool Students – Second Edition [HKT-JS(II)] is considered relevant) administered by aqualified educational/clinical psychologist with professional practice training and the testresults indicate that the candidate has severe word reading difficulties; or(ii) has a diagnosis of neurological impairment such as cerebral palsy, cerebral visual impairment or brain injuries, and is assessed by a professional (e.g. an occupationaltherapist) to have severe reading difficulties; or(iii) is blind or has severe visual disability, and is assessed by an occupational therapist to have significantly low Braille reading speed due to poor finger touch; or (iv) has lost his/her eyesight recently and thus cannot read Braille materials.Except for (iv), practice in previous assessments/examinations is highly recommended for candidates applying to use the screen reader in public examinations so that they are familiar with the arrangements and can apply it effectively in the public examinations.Screen reading will not be allowed in the following papers in which reading comprehension skills is tested:In the public examination, candidates may use any of the following text-to-speech software designated by the HKEAA:Candidates must specify the text-to-speech software they intend to use in the public examination when they submit the application for use of screen reader. They must use the software designated by the HKEAA. Special consideration may be given if the school can produce evidence that the students have all along been using another software not designated by the HKEAA in tests/internal examinations.Schools should provide the computer facilities (including the text-to-speech software), examination venue and invigilation personnel for their candidates in the public examination.Private candidates should provide for themselves the computer facilities (including the text-to-speech software). Please refer to Annex 5for the guidelines on the use of screen readers in the public examination.6.3 School-based Assessment (SBA)For information regarding the special arrangements for SEN candidates in conducting SBA, schools may visit the SBA section of the HKEAA website (.hk/en/sba/info_corner/). In cases where a school cannot provide special arrangements for a particular student, the matter should be brought to the attention of the HKEAA in writing by the principal of the school for HKEAA's special consideration at the beginning of the school year. Such cases, once approved, may include exemption from part or whole of the SBA tasks. The application form for SBA exemption is available for downloading from ‘HKDSE Online Services’ (https://.hk/).7. Examination venues, invigilator staff and any ancillary aids/equipment7.1 Schools presenting special needs candidates for the public examinations have to provideexamination venues, invigilation staff and any ancillary aids/equipment with regard to the provision of special examination arrangements (SEAs) to these candidates. Centre schools are also required to assist in examination administration (including the return of candidates’ answer scripts after the examination).7.2 Candidates who are given SEAs (e.g. ETA, prolonged and/or additional pauses in theListening components, supervised breaks, Braille/special question papers, special answer sheets/books, ancillary aids/equipment, etc.) will be arranged to sit the examinations at special centres which are normally set up in secondary schools (mostly classrooms with a few school halls). Examination procedures in special centres are the same as those in other centres.However, extra invigilators are available to offer assistance to candidates if necessary.Remarks:(i)SEN candidates with non-standard SEAs (including but not limited to ETA other than25%, use of ancillary aids/equipment, prompters, and longer/more frequent supervisedbreaks), emotional disturbance, psychiatric problems, adjustment problems and medicalillnesses will normally be accommodated at home centres. Other own school SENcandidates from the same school would also be accommodated at the home centre as faras possible.(ii)In general, candidates will be given different amounts of ETA and/or supervised breaks at special centres. To facilitate the smooth conduct of examinations, candidates arenormally NOT allowed to withdraw from the approved supervised breaks.(iii)All candidates who sit the Listening components of language subjects in special centres will be given a 5-minute supervised break after completing Part A in order to synchronisethe time for broadcasting the listening materials of Part B. Candidates should abide bythe regulations on supervised breaks. For details, please refer to the Handbook forCandidates of the examination year.7.3 Examination rooms in a special centre are usually accessible by lift or on the same floor as themain entrance. Depending on the supply of special centres in various districts, candidates may not be arranged to take the examinations in their chosen examination district.8. Listening Components and Speaking examination of Language Subjects8.1 Candidates who are granted ETA in written examinations may be provided with (i) prolongedand/or additional pauses in the Listening components and/or (ii) extended preparation and/or examination time in the Speaking examination of language subjects. They have to indicate at the time of application whether they would like to be considered for the SEA(s).8.2 In general, candidates who sit Speaking examination at special centres, except for SLDcandidates, will be arranged to sit the examination with Oral Examination Assistants to facilitate the conduct of the group discussion; whereas SLD candidates will normally sit the Speaking examination with other SLD candidates.9. Hospital candidatesHospital candidates applying to take the examination in the hospital must obtain the doctor’s written permission certifying the candidate is fit for the examination. The application must be submitted with the necessary documents at least 1 working day (Monday to Friday, excluding public holidays) before the examination. For example, applications for examinations held on Monday must be submitted no later than Friday of the preceding week.。
题目:hksi paper2 模拟题正文:一、介绍香港证券及期货从业人员资格考试(Hong Kong Securities Institute,简称HKSI)是香港金融业最具权威性和专业性的资格认证考试之一,分为Paper 1和Paper 2两个部分。
其中,Paper 2是关于证券市场和规章的考试科目,考察考生对证券市场的了解程度以及法规法规的掌握情况。
二、考试概况HKSI Paper 2考试主要包括选择题和案例分析题两大部分。
选择题主要考查考生对证券市场概念和相关法规条文的理解程度,而案例分析题则主要考查考生对实际案例的分析处理能力和解决问题的能力。
整个考试由香港证券及期货委员会(SFC)组织,并且采用电脑化考试形式。
三、模拟题示例下面是一些常见的HKSI Paper 2 模拟题示例,供考生参考:1. 以下哪个不属于证券市场主要参与者?A. 投资者B. 上市公司C. 证券分析师D. 证券交易所答案:C. 证券分析师2. 下列哪种行为不属于内幕交易?A. 公开信息B. 内幕信息C. 利益冲突D. 信息不对称答案:A. 公开信息3. 在证券市场监管方面,香港的主要监管机构是?A. 香港证监会B. 香港联交所C. 香港金融管理局D. 香港证券及期货委员会(SFC)答案:D. 香港证券及期货委员会(SFC)4. 以下关于证券市场上市要求的说法中,不正确的是?A. 公司需在证监会注册B. 公司需符合上市规则C. 公司需进行首次公开募股D. 公司需获得投资者认可答案:D. 公司需获得投资者认可5. 当投资者在证券市场中发生投诉时,应该向哪个机构投诉?A. 香港证监会B. 香港联交所C. 香港金融管理局D. 香港证券及期货委员会(SFC)答案:D. 香港证券及期货委员会(SFC)四、备考建议1. 熟悉法规条文在备考过程中,考生应当详细研读香港证券及期货委员会(SFC)发布的相关法规条文,尤其是涉及到证券市场和交易规则的具体条文内容,对于条文中的逻辑和要求进行深入理解。
香港注册会计师HKICPA专业资格QP常见问题导读:香港注册会计师(HKICPA)资格深受港资企业认可,具备最优越的香港工作、专才移民的条件,以致越来越多的人投入到HKICPA 资格考试中来,但是很多人对HKICPA资格考试还是一头雾水。
看完以下文章,你就拨开云雾见天日!【关于QP】Q1: QP是一个怎样的课程?A: QP全名是Qualification Programme,是香港会计师公会开办的专业资格考试,是在香港晋身为执业会计师的最直接途径。
QP课程全面,所教授的国际会计准则和会计实务规范,有助学员扩阔环球视野和提升竞争力。
Q2: QP有什么国际认可?A:QP已取得世界五大洲国际认可,完成QP (包括4个单元及综合考试) 的公会会员可以向英国(苏格兰、英格兰及威尔斯、爱尔兰)、加拿大、津巴布韦、南非、澳大利亚及新西兰的特许会计师公会申请会籍及执业资格(须符合有关协议及当地的要求条件)。
公会于2011年10月25日与美国会计师公会(AICPA)及美国国家会计委员会全国联合会(NASBA)签署互认协议,标志着香港的会计师国际认可资格进一步被肯定。
【报名资格】Q3: 报考QP需要什么资格?A:申请人必须持有认可的内地大学或学位授予机构认可的学士或硕士学位证书及须符合报读QP的胜任能力要求,当中包括:财务报告、管理会计、财务管理、审计、税务、商业法、公司法、管理信息系统、经济学、统计学、市场营销和专业的道德学。
Q4: 报考QP需要什么文件?A:报名表需连同以下文件一同交上:学士学位证书及考试成绩单相关专业资格证明文件中国、香港(如有)身份证或护照中国注册会计师协会全国统一考试全科合格证或会员证(如有) 近照两张Q5: 目前国内获香港会计师公会认证的院校有哪些?A:目前获香港会计师公会认证的内地高校包括人民大学、上海交通大学、上海财经大学、天津大学、中央财经大学、对外经济贸易大学、南开大学、复旦大学、首都经济贸易大学及联合国际学院等10所。
香港怎么考会计香港怎么考会计作为一个国际金融中心,香港会计行业正在蓬勃发展。
为了满足不断增长的市场需求,越来越多的人选择考取会计证书。
本文将从专业会计师的角度分析香港怎么考会计。
香港会计证书种类在香港,有很多会计证书可以选择。
以下是一些常见的会计证书:1. 香港特别行政区会计师公会(AICPA)证书(AICPA)2. 香港会计师公会(HKICPA)认证会计师(CPA)3. 英国特许公认会计师(ACCA)4. 国际金融会计标准(IFAS)5. 国际会计师公会(CIMA)每个证书都有各自的课程和考试要求。
考生应根据自己的兴趣和职业规划选择最适合自己的证书。
香港会计考试流程1. 开始学习:首先,学生需要注册到想要参加的证书学院,并开始学习客观测试(exam)。
2. 完成相关培训:如果考生选择ACCA、CIMA或CPA考试,则需要完成相关课程和所需的工作经验。
ACCA和CIMA需要学生完成最少三年的实际工作经验,其中至少一年是在认可的会计机构工作。
CPA的实习要求较严格,需要学生完成至少三年的相关工作经验,并且在公司内获得合格的评价。
3. 准备考试:学生应该在考试前进行充分的准备。
通过参加模拟测试,同学可以评估自己的水平,以便在实际考试中取得更好的成绩。
同学还可以查阅参考书籍、参加班级辅导等辅助课程来提高自己的学习效果。
4. 参加考试:考试分为多个科目,学生通常会在几年内考试。
每个科目都有固定的考试日期。
完成所有的科目并通过所有考试后,学生就可以获得所选择的证书。
香港会计考试难度会计考试难度不低。
考生不仅需要了解理论、记住各种公式、了解业务流程,还需要具备分析解决问题的能力。
而且,考试题往往采用现实情况的案例,要求考生根据现实世界的数据进行分析和解释。
考试难度和通过率在不同证书之间也有所不同。
通过率最高的证书之一是ACCA。
在2019年6月的考试中,全球共有125,000名学生参加ACCA考试。
其中70,578人通过了F5-F9五个科目的考试,通过率为56%。