{"id":1662,"date":"2019-01-18T14:30:27","date_gmt":"2019-01-18T06:30:27","guid":{"rendered":"http:\/\/apa.org.hk\/wpd\/?p=1662"},"modified":"2019-04-02T17:29:01","modified_gmt":"2019-04-02T09:29:01","slug":"2018%e5%b9%b4%e5%b0%88%e6%a5%ad%e6%9c%83%e8%a8%88%e5%b8%ab%e4%bf%ae%e8%a8%82%e6%a2%9d%e4%be%8b%e8%8d%89%e6%a1%88","status":"publish","type":"post","link":"http:\/\/apa.org.hk\/wpd\/2019\/01\/18\/2018%e5%b9%b4%e5%b0%88%e6%a5%ad%e6%9c%83%e8%a8%88%e5%b8%ab%e4%bf%ae%e8%a8%82%e6%a2%9d%e4%be%8b%e8%8d%89%e6%a1%88\/","title":{"rendered":"\u5c08\u696d\u6703\u8a08\u5e2b(\u4fee\u8a02)\u689d\u4f8b\u8349\u6848"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1662\" class=\"elementor elementor-1662\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<footer class=\"elementor-section elementor-top-section elementor-element elementor-element-de64d17 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"de64d17\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-narrow\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-22417bb\" data-id=\"22417bb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0b7001e elementor-widget elementor-widget-heading\" data-id=\"0b7001e\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-small\">2018\u5e74\u5c08\u696d\u6703\u8a08\u5e2b(\u4fee\u8a02)\u689d\u4f8b\u8349\u6848<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/footer>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d32e7f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d32e7f7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-18d44df\" data-id=\"18d44df\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-806a94c elementor-widget elementor-widget-image\" data-id=\"806a94c\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"300\" height=\"164\" src=\"http:\/\/apa.org.hk\/wpd\/wp-content\/uploads\/sites\/3\/2019\/03\/2019Jan18a-1-300x164.jpg\" class=\"attachment-medium size-medium\" alt=\"\" loading=\"lazy\" srcset=\"http:\/\/apa.org.hk\/wpd\/wp-content\/uploads\/sites\/3\/2019\/03\/2019Jan18a-1-300x164.jpg 300w, http:\/\/apa.org.hk\/wpd\/wp-content\/uploads\/sites\/3\/2019\/03\/2019Jan18a-1-768x419.jpg 768w, http:\/\/apa.org.hk\/wpd\/wp-content\/uploads\/sites\/3\/2019\/03\/2019Jan18a-1-1024x559.jpg 1024w, http:\/\/apa.org.hk\/wpd\/wp-content\/uploads\/sites\/3\/2019\/03\/2019Jan18a-1-1600x873.jpg 1600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-fe63126\" data-id=\"fe63126\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-90bc8bf elementor-widget elementor-widget-image\" data-id=\"90bc8bf\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"300\" height=\"162\" src=\"http:\/\/apa.org.hk\/wpd\/wp-content\/uploads\/sites\/3\/2019\/03\/2019Jan18b-1-300x162.jpg\" class=\"attachment-medium size-medium\" alt=\"\" loading=\"lazy\" srcset=\"http:\/\/apa.org.hk\/wpd\/wp-content\/uploads\/sites\/3\/2019\/03\/2019Jan18b-1-300x162.jpg 300w, http:\/\/apa.org.hk\/wpd\/wp-content\/uploads\/sites\/3\/2019\/03\/2019Jan18b-1-768x413.jpg 768w, http:\/\/apa.org.hk\/wpd\/wp-content\/uploads\/sites\/3\/2019\/03\/2019Jan18b-1-1024x551.jpg 1024w, http:\/\/apa.org.hk\/wpd\/wp-content\/uploads\/sites\/3\/2019\/03\/2019Jan18b-1-1600x861.jpg 1600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-34a2b3f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"34a2b3f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0e8fe5f\" data-id=\"0e8fe5f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5caa6cc elementor-drop-cap-yes elementor-drop-cap-view-default elementor-widget elementor-widget-text-editor\" data-id=\"5caa6cc\" data-element_type=\"widget\" data-settings=\"{&quot;drop_cap&quot;:&quot;yes&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<h6><span style=\"color: #000000;\">\u5c31[\u6881\u7e7c\u660c(\u6703\u8a08\u754c)\u7acb\u6cd5\u6703\u8b70\u54e1] \u66a8 [\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703]\u00a0<\/span>\u5efa\u8b70\u4fee\u8a02\u9999\u6e2f\u6cd5\u4f8b\u7b2c50\u7ae0\u3010\u5c08\u696d\u6703\u8a08\u5e2b\u689d\u4f8b\u3011\u7b2c42\u689d<\/h6><h6><span style=\"color: #800080;\"><u>\u7981\u6b62\u975e\u6703\u8a08\u5e2b\u6216\u975e\u57f7\u696d\u55ae\u4f4d\u7684\u500b\u5225\u4eba\u58eb\u3001\u4e8b\u52d9\u6240\u53ca\u516c\u53f8\u4f7f\u7528\u5177\u8aa4\u5c0e\u6027\u7684\u7a31\u8b02<\/u><\/span><\/h6><h6>\u672c\u6703\u4ee3\u8868\u51fa\u5e2d2019\u5e741\u670818\u65e5\u65e5\u7acb\u6cd5\u6703\u6703\u8b70\u8868\u9054\u53cd\u5c0d\u610f\u898b\u00a0<\/h6>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-afee6c7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"afee6c7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-34fb9d2\" data-id=\"34fb9d2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bad6244 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"bad6244\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;flash&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<h4 style=\"text-align: center;\"><strong><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"http:\/\/apa.org.hk\/wpd\/wp-content\/uploads\/sites\/3\/2019\/03\/2019\u5e741\u670818\u65e5\u6703\u8b70\u64c7\u8981.pdf\"><span style=\"color: #000000;\">\u89c0\u770b<\/span>\u00a0 <\/a><\/span><\/strong><strong><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"http:\/\/apa.org.hk\/wpd\/wp-content\/uploads\/sites\/3\/2019\/03\/2019\u5e741\u670818\u65e5\u6703\u8b70\u64c7\u8981.pdf\">2019\u5e741\u670818\u65e5\u6703\u8b70\u64c7\u8981\u00a0<\/a><\/span><\/strong>\u5167\u5bb9<\/h4>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f893f9c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f893f9c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f815b75\" data-id=\"f815b75\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ff50f7f elementor-widget elementor-widget-text-editor\" data-id=\"ff50f7f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"color: #000000;\"><strong>\u9999\u6e2f\u6703\u8a08\u4eba\u54e1\u7e3d\u6703 \u00a0H<\/strong><strong>ong Kong Accounting Professionals Association<\/strong><strong> \u00a0\u00a0<\/strong>(\u4e0b\u7a31\u672c\u6703) \u5c0d \u3010\u6881\u7e7c\u660c(\u6703\u8a08\u754c)\u7acb\u6cd5\u6703\u8b70\u54e1\u3011 \u53ca \u3010\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\u3011\u7dad\u8b77\u6703\u8a08\u884c\u696d\u7684\u8072\u8b7d\u548c\u8aa0\u4fe1\u7684\u7cbe\u795e\u662f\u53ef\u4ee5\u7406\u89e3\u7684 ; \u4f46\u672c\u6703 <strong><u>\u4e26\u4e0d\u8d0a\u540c<\/u><\/strong> \u3010\u6881\u7e7c\u660c\u8b70\u54e1\u3011\u53ca\u3010\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\u3011\u7684\u8655\u7406\u65b9\u6cd5\u3002 \u00a0\u6839\u64da\u4fee\u8a02\u689d\u4f8b\u8349\u6848\u7684\u5167\u5bb9\uff0c\u6709\u95dc\u7f6a\u884c\u5211\u8cac\u6db5\u84cb\u7bc4\u570d\u7531\u500b\u5225\u4eba\u58eb\u81f3\u516c\u53f8\u7684\u689d\u6587\uff1b \u672c\u6703\u5c31 \u6578\u4ee5\u842c\u8a08\u5f9e\u4e8b\u6703\u8a08\u884c\u696d\u7684\u524d\u7dda\u5de5\u4f5c\u4eba\u54e1\uff0c \u63d0\u51fa <strong><u>\u5f37\u70c8\u53cd\u5c0d<\/u><\/strong>\u3002<\/span><\/p><h5><strong><span style=\"color: #000080;\">\u672c\u6703 <u>\u5f37\u70c8\u8981\u6c42<\/u>\u5728\u4fee\u8a02\u689d\u4f8b\u8349\u6848\u4e2d\uff0c<u>\u5254\u9664<\/u>\u52a0\u5165\u7981\u6b62\u4f7f\u7528\u4ee5\u4e0b\u7a31\u8b02\uff1a<\/span><\/strong><\/h5><p><span style=\"color: #000000;\"><strong>\u00a0<\/strong><u style=\"font-size: 1rem;\">\u300a\u689d\u4f8b\u8349\u6848\u300b\u7b2c\u00a0 3(1)\u81f3(4)\u689d\u4fee\u8a02\u300a\u689d\u4f8b\u300b\u7b2c\u00a0 42(1)(h)(i)\u689d<\/u><\/span><\/p><p><span style=\"color: #0000ff;\"><strong><u>\u5254\u9664<\/u><\/strong><strong>\u52a0\u5165<\/strong><\/span><span style=\"color: #000000;\">\u7981\u6b62\u4e26\u975e\u6703\u8a08\u5e2b\u7684\u500b\u4eba\u4f7f\u7528\u7684\u7a31\u8b02\u00a0<\/span><\/p><p><span style=\"color: #000000;\">\u201cprofessional accounting\u201d\u3001<span style=\"font-size: 1rem;\">\u201cregistered accounting\u201d\u3001\u201ccertified accounting\u201d\u3001<\/span><span style=\"font-size: 1rem;\">\u201c\u5c08\u696d\u6703\u8a08\u201d\u3001\u201c\u8a3b\u518a\u6703\u8a08\u201d\u53ca\u201c\u8a8d\u53ef\u6703\u8a08\u3002<\/span><\/span><\/p><p><span style=\"color: #000000;\"><u>\u300a\u689d\u4f8b\u8349\u6848\u300b\u7b2c<\/u><u> 3(5)<\/u><u>\u81f3<\/u><u>(10)<\/u><u>\u689d\u4fee\u8a02\u300a\u689d\u4f8b\u300b\u7b2c<\/u><u> 42(1)(ha)(iv)<\/u><u>\u689d<\/u><\/span><\/p><p><span style=\"color: #0000ff;\"><strong><u>\u5254\u9664<\/u><\/strong><strong>\u52a0\u5165<\/strong><\/span><span style=\"color: #000000;\">\u7981\u6b62\u4e00\u500b\u4e26\u975e\u6839\u64da\u300a\u689d\u4f8b\u300b\u8a3b\u518a\u6210\u70ba\u57f7\u696d\u6cd5\u5718\u7684\u6cd5\u4eba\u5718\u9ad4\u4f7f\u7528\u7684\u7a31\u8b02\uff0c\u5373<\/span><\/p><p><span style=\"color: #000000;\">&#8220;professional accounting\u201d\u3001\u201cregistered accounting\u201d\u3001<span style=\"font-size: 1rem;\">\u201ccertified accounting\u201d\u3001\u201c\u5c08\u696d\u6703\u8a08\u201d\u3001\u201c\u8a3b\u518a\u6703\u8a08\u201d\u3001\u201c\u8a8d\u53ef\u6703\u8a08\u201d\uff0c<\/span><\/span><\/p><p><span style=\"color: #000000;\"><u>\u300a\u689d\u4f8b\u8349\u6848\u300b\u7b2c<\/u><u> 3(11)<\/u><u>\u689d\u5728\u300a\u689d\u4f8b\u300b\u7b2c<\/u><u> 42(1)<\/u><u>\u689d\u52a0\u5165\u65b0\u8a02<\/u><u>(iaa)<\/u><u>\u6bb5<\/u><\/span><\/p><p><span style=\"color: #0000ff;\"><strong><u>\u5254\u9664<\/u><\/strong><strong>\u52a0\u5165<\/strong><\/span><span style=\"color: #000000;\">\u7981\u6b62\u4e26\u975e\u4e00\u4f4d\u7368\u8cc7\u7d93\u71df\u696d\u52d9\u7684\u6703\u8a08\u5e2b\u6216\u6839\u64da\u300a\u689d\u4f8b\u300b\u7b2c 28A \u689d\u8a3b\u518a\u6210\u70ba\u57f7\u696d\u55ae\u4f4d\u7684\u4e8b\u52d9\u6240\uff0c\u5728\u5176\u540d\u7a31\u5167\u4f7f\u7528\u7a31\u8b02\uff0c \u5373<\/span><\/p><p><span style=\"color: #000000;\">\u201cprofessional accounting\u201d \u3001 \u201cregistered\u00a0 accounting\u201d \u3001<span style=\"font-size: 1rem;\">\u201ccertified accounting\u201d \u3001\u201c\u5c08\u696d\u6703\u8a08\u201d\u3001\u201c\u8a3b\u518a\u6703\u8a08\u201d\u3001\u201c\u8a8d\u53ef\u6703\u8a08\u201d<\/span><\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>2018\u5e74\u5c08\u696d\u6703\u8a08\u5e2b(\u4fee\u8a02)\u689d\u4f8b\u8349\u6848 \u5c31&hellip;<\/p>\n","protected":false},"author":6,"featured_media":1701,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":[],"categories":[38,46],"tags":[],"_links":{"self":[{"href":"http:\/\/apa.org.hk\/wpd\/wp-json\/wp\/v2\/posts\/1662"}],"collection":[{"href":"http:\/\/apa.org.hk\/wpd\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/apa.org.hk\/wpd\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/apa.org.hk\/wpd\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"http:\/\/apa.org.hk\/wpd\/wp-json\/wp\/v2\/comments?post=1662"}],"version-history":[{"count":12,"href":"http:\/\/apa.org.hk\/wpd\/wp-json\/wp\/v2\/posts\/1662\/revisions"}],"predecessor-version":[{"id":1725,"href":"http:\/\/apa.org.hk\/wpd\/wp-json\/wp\/v2\/posts\/1662\/revisions\/1725"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/apa.org.hk\/wpd\/wp-json\/wp\/v2\/media\/1701"}],"wp:attachment":[{"href":"http:\/\/apa.org.hk\/wpd\/wp-json\/wp\/v2\/media?parent=1662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/apa.org.hk\/wpd\/wp-json\/wp\/v2\/categories?post=1662"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/apa.org.hk\/wpd\/wp-json\/wp\/v2\/tags?post=1662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}