高顿网校小编为您解答：What is the consequence for not complying with the CPD requirements?
 
　　Ans：With the enactment of the Professional Accountants (Amendment) Ordinance (PAO) in September 2004, compliance with CPD is one of the criteria for renewal of registration as a CPA under section 28(2)(c) and issuance of a Practising Certificate under section 30(8) of the PAO. In the absence of exemption, the Council shall refuse a member's application to renew his/her registration as a CPA if the member fails to comply with the CPD requirements as set down by the Council.
 
　　高顿网校小编寄语：天道酬勤，相信自己！Fighting！