Auditor's Role

After acquiring the general education, I started to pursue my Accounting major. I chose it because I would like to be a professional and my career goal is to become a certified public accountant (CPA). That is why I will further study to get the qualification after graduation. I have been going through a focused training programme in accountancy which is to prepare me to acquire the core knowledge necessarily to pursue the internationally recognized professional accounting designations such as the Hong Kong Institute of Certified Public Accountants (HKICPA). In addition to the enhancement of analytic, communication, and judgment skills, I can assess the level of sophistication of an economy and deal with the challenges of the accounting profession in an increasingly complex business environment.

Hong Kong becomes famous as an international finance center. On the face of it, professional accountants raise the knowledge level and the economic growth of the community. Indeed, they also help maintain the reputation of the international finance center through their professional services such as auditing. As we know, companies listed in Hong Kong have to prepare their financial statements subject to the Financial Reporting Standards in Hong Kong and issue them to the public. At the same time, by analyzing these statements, the public make their investments on the companies they believe worthwhile. So, on the one hand, professional accountants in a particular firm possess competence in preparing financial statements according to the Standards. On the other hand, these statements must be assessed by Independent Auditors before issuing to the public. Under this Framework, Professional accountants help prevent companies from issuing financial statements that mislead the public. In other words, they help avoid business scandals and maintain the reputation of Hong Kong as one of the cleanest cities in the world. They are the reasons why I study Accounting and would like to become a CPA.