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The Hong Kong Institute of Certified Public Accountants announced the re-implementation of its precautionary measures, from Wednesday 25 March 2020 onwards until further notice, to close library facilities and to adjust the services hours of counter on the 27th floor to 11:00 a.m. to 3:00 p.m. from Monday to Friday, whilst counter services hours on Saturday remains unchanged (from 9:00 a.m. to 12:00 noon).


CPD and sports and recreation events


Face-to-face CPD events will be replaced by webinars. Sports and recreation activities will be cancelled.  Participants will receive further information via email.

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There are three key areas in insolvency work. They are: 

  1. Corporate insolvency
  2. Personal insolvency
  3. Rescue and restructuring

    "Competency" applies to all three areas because the underlying principles are regarded as the same and the required competencies are similar except that they are applied in different contexts.


    The competency requirements for the specialist designation in insolvency ("SD (Insolvency)") are defined into two categories: technical competencies and generic competencies.



    Technical competencies


    Technical competencies are categorized into two areas: 

    • Core competencies – represent those which are crucial to the SD holder.  It is expected that the applicants should demonstrate that they have attained these competencies.
    • Supporting competencies – represent those competencies where only awareness level is required.


    Depth of knowledge and skills is defined into three levels:

    Basic level – Having an awareness of the knowledge and skills.  Able to identify potential issues and seek other professional advice.

    Advanced level – Having a reasonable level of knowledge and skills.  Able to apply in straightforward situations.

    Mastery level – Having in-depth knowledge and skillsets.  Able to apply the competency in complicated situations.


    Applicants of SD (Insolvency) are required to demonstrate their attainment of all the technical competencies at the required level (mastery, advanced or basic).



    Generic competencies



    There are five key areas in generic competencies: 

    Attitudes, ethics and values

    Communication and interpersonal skills

    Innovative thinking, reasoning and analysis

    Leadership and project management

    Personal and behavioural


    Applicants of SD (Insolvency) are required to demonstrate a reasonable level of competence in all five areas.


    Competency assessment (Form SDI-C)