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ACCA (香港分會) 教育及發展主管林凱茵
Ms. Brenda Lam, Head of Learning and Development of ACCA Hong Kong |
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會計為本港的支柱行業之一，面對金融海嘯席捲全球的情況，會計行業的前景有甚麼影響？有志加入的同學，又應有甚麼準備？
特許公認會計師公會(香港分會)教育及發展主管林凱茵(Brenda)認為，香港是國際城市，會計從業員亦要放眼國際，加上會計是專業導向的行業，考取國際認可的會計資格，絕對是有志入行人士的必要條件，不論在本港、內地，甚至其他地方發展會計事業，均無往而不利。Brenda說︰「僱主要求愈來愈高，不論是本地大企業、或是跨國企業，聘請會計相關職位，多數要求申請人為會計系畢業生外，更需要擁有國際認可的專業資格。」Brenda續指出，本港和澳門已分別於05及07年與國際財務報告準則(International Financial Reporting Standards, IFRS)接軌，現時會計專業考試均已有針對IFRS的元素，有志入行的人士，認識相關準則為上。
事實上，全球有不少國際會計專業組織與院校的進修課程，設有專業與學歷互認的機制，只要修畢課程，便能取得會計專業組織的考卷豁免。有志加入會計行列的人士，大可選擇此類課程，更快躋身專業會計專才之列。
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會計從業員應放眼國際，積極進修
Accountants should take a broad view and positively enrich their knowledge
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香港理工大學專業進修學院(SPEED)與英國University of Wales合辦的Bachelor of Arts (Honours) in Business Accounting課程，便獲多個國際會計專業團體認可，包括獲特許公認會計師公會(ACCA)最多9份考卷豁免，以及加拿大註冊會計師協會(CGA(Canada))、國際會計師公會(AIA)及英國特許管理會計師公會(CIMA)的認可。對修讀商業學或有關課程背景的副學士及高級文憑課程畢業生而言，這個一年半的全日制課程，絕對是升學及投身會計專業的上佳選擇。
另外，SPEED與英國Heriot-Watt University合辦的Bachelor of Arts in Accountancy and Finance課程，獲ACCA、CIMA及AIA認可。課程包括教授會計金融等相關知識，學員須修讀360個學分，而課程採用兼讀制，設計靈活，方便同學一面工作，一面進修。
Professional Qualifications - The Way to Promising Accounting Career - As one of the pillar industries in Hong Kong, how is the accounting sector impacted by the financial tsunami? How should students prepare for their career in accounting?
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考取專業認可的會計資格，是入行必備條件
The possession of internationally recognised accounting qualification is essential for an accounting career |
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According to Ms. Brenda Lam, Head of Learning and Development of ACCA Hong Kong, working in an international city like Hong Kong, accounting professionals would be of advantage to possess global vision and internationally recognised accounting qualifications. "Most of the employers of large local companies and multinational companies require candidates to have accounting degrees and internationally recognised qualifications," she says.
Globally, there are several professional accounting organisations which grant exemption from certain examination papers to graduates of recognised accounting programmes offered in Hong Kong. These programmes offer a fast track for students to become accounting professionals. For instance, the Bachelor of Arts (Honours) in Business Accounting offered by SPEED in collaboration with the University of Wales, UK, has been widely recognised by international accounting bodies, including ACCA, CGA (Canada), AIA and CIMA. In particular, graduates are granted exemption for up to 9 examination papers by ACCA. This programme is offered on a 1.5-year full-time basis, providing an ideal pathway for Associate Degree and Higher Diploma graduates in related disciplines to further their studies and develop their career in accounting.
Furthermore, the Bachelor of Arts in Accountancy and Finance offered by SPEED in collaboration with Heriot-Watt University, UK is recognised by ACCA, CIMA and AIA. It consists of 360 credits that focus on accounting and finance related areas. This part-time degree programme allows students to study flexibly while obtaining practical working experience.
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