持分请教
正在考cpa过程中，我前年拿到了practical experience requirement，cpa也发email给我认证了。 然后去年就没有考试什么也没搞。现在又想继续考试，这个cpd是个什么东东，我中间断了这段时间需要担心什么吗。。。这个经验认证了以后不会因为没搞cpd就被影响了吧。
评论
Every ASA or CPA needs to maintain CPD (Continuing Professional Development). In other terms, these are activities that suppose to let you to become a better accountant.
The requirement is 20 hours per annum and 120 hours for every 3 years. Having said that, 1 CPA exam = 120 hours.
If you don't get audit, you should be fine. Personally, I don't think your PER will be affected if you missed 20 hours for a particular year as long as CPA did not find it out.
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